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Egypt × Tax & International Structuring
Tax & International Structuring in Egypt
Tax and structuring for businesses, investments and deals that cross borders. In Egypt, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Egypt for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Egypt at a glanceAfrica
Cairo · Tuesday 3 November
21:04
Local time
- Currency
- EGP
- Working week
- Sunday – Thursday
- Dialling code
- +20
- Region
- Africa
What the rules say in Egypt
Tax & International Structuring, the essentials
From the Egypt market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research85% of statements checked against a source24 checked against an official source10 checked against a secondary sourceChecked 2026-10-196 held back until checked against an official source1 topic includes AI-written statements, not source-checkedNot yet professionally reviewed
The standard corporate income tax rate is 22.5 percent of net taxable profits.
Oil exploration companies are taxed at 40.55 percent, and the Suez Canal Authority, Egyptian Petroleum Authority and Central Bank of Egypt at 40 percent.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate is 14 percent under VAT Law No. 67 of 2016, as amended by Law No. 157 of 2025, with a 5 percent rate for certain production machinery.
Schedule (table) tax applies in addition to or instead of VAT on specified goods and services.PwC Worldwide Tax Summaries · checked 2026-10-19Dividends paid to non-resident corporate shareholders are subject to withholding tax of 10 percent for unlisted shares and 5 percent for shares listed on the Egyptian Exchange.
Domestic rates; treaties may reduce them.PwC Worldwide Tax Summaries · checked 2026-10-19Royalties and service fees paid to non-residents are subject to 20 percent withholding tax, and the non-treaty rate on interest is also 20 percent.
Domestic rates; treaty relief may apply.PwC Worldwide Tax Summaries · checked 2026-10-19The corporate income tax return is due within four months after the end of the financial year, which is the taxpayer's own financial year.
PwC Worldwide Tax Summaries · checked 2026-10-19Egyptian-parented groups with foreign subsidiaries must file a country-by-country report where annual consolidated group revenue is at least EGP 3 billion, and master file and local file obligations apply above a related-party transaction threshold.
PwC gives the master and local file threshold as EGP 30 million but with conflicting references to the decision that set it.PwC Worldwide Tax Summaries · checked 2026-10-19Projects may receive a special incentive of a deduction from taxable net profits of 50 percent of investment costs in Sector A areas or 30 percent in Sector B, capped at 80 percent of paid-up capital and seven years.
Projects established after the Investment Law took effect; the incorporation deadline for this incentive was extended to 28 October 2026 by Prime Minister Decree 1/2024.General Authority for Investment and Free Zones (GAFI) · checked 2026-10-19Industrial projects financed at least 50 percent in foreign currency may receive a cash incentive of 35 to 55 percent of the income tax paid, depending on the foreign-currency share.
Article 11 bis and Prime Minister Decree 77/2023; operations must start within six years.General Authority for Investment and Free Zones (GAFI) · checked 2026-10-19
Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules · M&A, competition and restructuring
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Egypt.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Egypt
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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