Egypt Salary Payroll & Tax Calculator
Calculate monthly take-home net pay or reverse-engineer contract gross salary in Egypt. Accurately models Social Insurance Law No. 148/2019 (11% employee / 18.75% employer), the EGP 12,600 insurable wage cap, the EGP 20,000 personal tax exemption, all 7 progressive income tax brackets, and the 0.05% Martyrs Fund.
Salary Parameters & Computation Mode
Microsecond EngineStatutory Net Take-Home Pay
Law 7/2024 MatrixTotal Monthly Deductions: EGP 2,523.65 (Insurance + Taxes)
Statutory Compliance Notice: Calculated pursuant to Law No. 7 of 2024 (Income Tax), Law No. 30 of 2023, Social Insurance Law No. 148 of 2019, and Law No. 4 of 2021 (Martyrs Fund).
Egyptian Payroll Income Tax Brackets 2026 (Law No. 7 of 2024)
Official progressive personal income tax brackets applied to net annual taxable earnings after deducting social insurance and the EGP 20,000 personal exemption:
| Tax Bracket | Annual Taxable Income Span | Tax Rate (%) | Bracket Maximum Tax | Effective Monthly Threshold |
|---|---|---|---|---|
| Bracket 1 (Exempt) | EGP 1 to EGP 40,000 | 0.0% | EGP 0.00 | Up to EGP 5,000 / mo (Inc. Exemption) |
| Bracket 2 | EGP 40,001 to EGP 55,000 (EGP 15k span) | 10.0% | EGP 1,500.00 | EGP 5,001 to EGP 6,250 / mo |
| Bracket 3 | EGP 55,001 to EGP 70,000 (EGP 15k span) | 15.0% | EGP 2,250.00 | EGP 6,251 to EGP 7,500 / mo |
| Bracket 4 | EGP 70,001 to EGP 200,000 (EGP 130k span) | 20.0% | EGP 26,000.00 | EGP 7,501 to EGP 18,333 / mo |
| Bracket 5 | EGP 200,001 to EGP 400,000 (EGP 200k span) | 22.5% | EGP 45,000.00 | EGP 18,334 to EGP 35,000 / mo |
| Bracket 6 | EGP 400,001 to EGP 1,200,000 (EGP 800k span) | 25.0% | EGP 200,000.00 | EGP 35,001 to EGP 101,667 / mo |
| Bracket 7 | Excess over EGP 1,200,000 | 27.5% | No Ceiling | Over EGP 101,667 / mo |
Comprehensive Guide to Egyptian Payroll, Tax & Social Insurance
Navigating employee compensation in Egypt requires precise synchronisation between two distinct statutory authorities: the National Organization for Social Insurance (NOSI) under Law No. 148 of 2019, and the Egyptian Tax Authority (ETA) under Law No. 91 of 2005 by Law No. 30 of 2023 and Law No. 7 of 2024.
1. Social Insurance Deduction Architecture
Under Law No. 148 of 2019, social insurance contributions are calculated upon the employee's Insurable Wage (الأجر التأميني), which includes basic salary and regular allowances, constrained by legal annual boundaries:
- Employee Contribution: Exactly 11.0% deducted from gross pay.
- Employer Contribution: Exactly 18.75% paid by the company on behalf of the employee (total social security contribution = 29.75%).
- Insurable Wage Caps: Effective January 2024, the minimum insurable wage is EGP 2,000 per month, and the statutory maximum insurable wage ceiling is EGP 12,600 per month. Any salary earned above EGP 12,600 is exempt from social insurance deductions.
2. Income Tax Exemptions & Law No. 7 of 2024
To cushion purchasing power against currency depreciation, Presidential Law No. 7 of 2024 enacted historic tax relief:
- Personal Exemption (الإعفاء الشخصي): Increased to EGP 20,000 per year for all salaried employees.
- Zero-Tax First Bracket: Expanded to EGP 40,000 per year at 0.0% tax.
- Aggregate Tax-Free Safety Net: Together, an employee pays zero income tax on their first EGP 60,000 of annual taxable earnings (equivalent to EGP 5,000 monthly after social insurance deductions).
3. The Martyrs and Injured Families Fund (Law No. 4 of 2021)
In accordance with Law No. 4 of 2021, employers are mandated to deduct 5 per 10,000 (0.05% / 0.0005) of the net payable salary of all civil servants and private sector personnel to fund healthcare, education, and housing support for the families of military and police martyrs.
📊 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 Payroll & Taxes)
What is the total tax-free salary threshold in Egypt under Law No. 7 of 2024?
Under Law No. 7 of 2024 amending Income Tax Law No. 91 of 2005, the total tax-free income threshold is EGP 60,000 per year (EGP 5,000 per month). This is composed of the EGP 20,000 annual personal exemption plus the EGP 40,000 zero-rate (0%) first tax bracket.
What percentage is deducted for Social Insurance in Egypt?
Under Social Insurance Law No. 148 of 2019, the employee contributes 11.0% of their insurable wage, while the employer contributes 18.75% (total 29.75%). The insurable wage is subject to an official regulatory floor of EGP 2,000 and a ceiling of EGP 12,600 per month.
What is the Martyrs and Injured Families Fund deduction in Egypt?
Under Law No. 4 of 2021, all employees in the public and private sectors are subject to a statutory deduction of 5 per 10,000 (0.05% or 0.0005) of their net payable salary to support the Families of Martyrs and War Casualties Fund.
How does Net-to-Gross salary calculation work in Egypt?
Because income tax brackets are progressive and social insurance is capped at EGP 12,600, Net-to-Gross calculation requires an iterative reverse algorithm. The calculator determines the exact gross contract salary needed so that after deducting 11% social insurance, tiered income taxes, and the 0.05% Martyrs Fund, the employee receives the exact desired net take-home pay.
What are the progressive payroll income tax rates in Egypt?
After deducting social insurance and the EGP 20,000 personal exemption, annual taxable income is taxed across 7 brackets: EGP 0–40k at 0%; EGP 40k–55k at 10%; EGP 55k–70k at 15%; EGP 70k–200k at 20%; EGP 200k–400k at 22.5%; EGP 400k–1.2M at 25%; and above EGP 1.2M at 27.5%.