Egypt Real Estate Disposal Tax Calculator
Determine legal property transfer dues in Egypt. Computes the 2.5% flat Real Estate Disposal Tax (ضريبة التصرفات العقارية) under Article 42 of Income Tax Law No. 91 of 2005, statutory rural and inheritance exemptions, Law No. 9 of 2022 capped notary registration fees (الشهر العقاري), and digital cadastral survey charges.
Property & Transaction Details
Microsecond EngineStatutory Transfer Costs Assessment
Law 9/2022 Compliant| Statutory Item | Responsible Party | Statutory Basis | Amount (EGP) |
|---|---|---|---|
| Real Estate Disposal Tax (2.5%) | Seller (المتصرف) | Article 42, Law 91/2005 | EGP 37,500.00 |
| Notary Registration Cap (الشهر العقاري) | Buyer (المشتري) | Law No. 9 of 2022 | EGP 3,900.00 |
| Digital Engineering Cadastral Survey | Buyer (المشتري) | Survey Authority Decree | EGP 1,000.00 |
| Total Official Statutory Dues | EGP 42,400.00 | ||
Regional Benchmark: Egypt Real Estate Taxes vs. GCC Property Transfer Fees
Compare Egypt's property transfer tax regime with GCC real estate registration and transaction levies:
| Country & Jurisdiction | Property Transfer / Disposal Tax | Notary / Registry Fee Cap | Primary Statutory Payer | Rural / Special Exemptions |
|---|---|---|---|---|
| Egypt 🇪🇬 | 2.5% Flat Disposal Tax (ضريبة التصرفات) | Capped at EGP 3,900 (Law 9/2022) | Seller pays tax; Buyer registers | Rural villages & inheritance exempt |
| Saudi Arabia 🇸🇦 | 5.0% Real Estate Transaction Tax (RETT) | Included in RETT framework | Seller (contractually negotiable) | First-home buyer exemption up to 1M SAR |
| United Arab Emirates 🇦🇪 (Dubai) | 4.0% DLD Land Registration Fee | AED 4,000 Trustee registration fee | Shared 50/50 or | No rural exemption; developer waivers |
| United Arab Emirates 🇦🇪 (Abu Dhabi) | 2.0% Municipality Transfer Fee | AED 1,000–2,000 standard caps | Shared equally or by buyer | Special industrial zone waivers |
| Oman 🇴🇲 | 3.0% Housing Ministry Transfer Fee | Ad valorem 3.0% of assessed valuation | Buyer | First-degree inheritance transfers |
| Qatar 🇶🇦 | 0.25% Real Estate Registration Fee | Nominal registration dues | Buyer | Freehold zones for non-Qataris |
Statutory Framework: Income Tax Law No. 91/2005 & Law No. 9/2022
Conveyance of real estate in Egypt is governed by dual legal pillars ensuring tax compliance and streamlined property registration:
Article 42: 2.5% Real Estate Disposal Tax
Article 42 of Law No. 91 of 2005 establishes a 2.5% tax on the gross price of all disposals of built property or land for construction situated within city municipal cordons. Disposals include sales, gifts, swaps, and long-term lease assignments. The seller must settle the tax within 30 days of the conveyance date.
Law No. 9 of 2022 Registration Overhaul
Law No. 9 of 2022 eliminated previous legal bottlenecks by capping registration fees at a maximum of EGP 3,900 and separating notary deed registration from disposal tax collection. Buyers can register their official ownership title (العقد المشهر) without being blocked by outstanding seller taxes.
Strict Rural Village Exemption
To protect agricultural communities and rural families, the law explicitly exempts all real estate disposals taking place in rural villages and hamlets (خارج كردون المدن بالقرى والعزب والنجوع) from the 2.5% disposal tax, regardless of the transaction value.
Related Egyptian Corporate, Tax & Real Estate Calculators
Ensure legal precision, statutory compliance, and accurate tax calculations across our comprehensive suite of Egyptian tools:
📊 Egyptian Tax Authority (ETA) & Social Insurance (NOSI) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EGP) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 EGP |
Frequently Asked Questions (Egypt Real Estate Disposal Tax)
What is the Real Estate Disposal Tax rate in Egypt under Article 42?
Under Article 42 of Income Tax Law No. 91 of 2005, the Real Estate Disposal Tax (ضريبة التصرفات العقارية) is a flat 2.5% levied on the gross sale price or disposition value of built properties or land prepared for construction within city cordons, without any cost or depreciation deduction.
Who is legally responsible for paying the 2.5% real estate disposal tax?
By law, the seller (the transferor) is the legal taxpayer liable to declare and pay the 2.5% disposal tax to the Egyptian Tax Authority (ETA) within 30 days of the transaction. Under Law No. 9 of 2022, property registration at the Real Estate Publicity Department is delinked from tax payment, meaning the buyer can register the deed independently.
Which real estate transactions are legally exempt from the 2.5% tax?
Exempt transactions include: (1) Properties located in rural villages and hamlets outside municipal city boundaries (خارج كردون المدن); (2) Distribution or partition of inherited property among direct heirs; (3) In-kind capital contribution into joint-stock company shares with a 5-year lockup period; (4) Donations to government bodies or public charities; and (5) Expropriation for public utility.
What are the official registration fees at the Real Estate Publicity Department (الشهر العقاري)?
Under Law No. 9 of 2022, registration fees at the Real Estate Publicity Department are capped at a maximum of EGP 3,900 regardless of property value or area, providing an affordable, standardized pathway to obtain formal, registered blue deeds (العقد الأزرق المشهر).
What is the Digital Engineering Cadastral Survey Certificate fee?
Before registering property at the Notary Office under Law 9/2022, applicants must obtain a certified digital engineering survey (الرفع المساحي الرقمي) with geodetic coordinates, which costs approximately EGP 1,000 for standard residential apartments.