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Income Tax Law (promulgated by Law No. 91 of 2005), Egypt - WIPO

The primary source for all Income Tax Laws and updated forms. Income Tax Law (promulgated by Law No

Taxable profit is based on gross profit minus all "necessary" costs and expenses. Income Tax Law (promulgated by Law No

The law originally restructured tax rates into tiers, often capped at 20% for many corporate and individual entities at the time of its inception. Income Tax Law (promulgated by Law No

The general statute of limitations for the tax authority to audit or claim taxes is five years , extending to six years in cases of suspected tax evasion.

Companies must submit their self-assessment tax returns within four months of the end of their financial year.