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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
Short explanations of the new laws and what they change for companies.
Seven tax laws took effect in July 2026, changing VAT on rent, income tax, stamp duty and procedures.
Law 151 changes bad-debt deductions, property disposals, dividends, thin capitalisation and a settlement for small businesses.
Non-final tax of businesses up to EGP 10 million turnover is assessed as a percentage or fixed amount.
Property disposal tax: same rate, longer payment period, and the contract value stands unless the ETA proves otherwise.
Rent on a shop or office used as business premises now bears VAT at 14%.
Tax disputes can again be settled before the settlement committees, with new applications accepted until 31 December 2026.
New businesses can get an eight-month temporary tax card, and regular books are now required whatever the turnover.
Share-sale stamp duty now applies to residents and non-residents at one rate, replacing capital gains tax for residents.
Law 148 unifies the departure fee and sets a levy on every tonne of cement produced, not sold.
Companies wholly owned by the State set aside 5% of distributable profits for the Treasury, before any reserves.
Personal income tax bands under Law 7 of 2024, and why higher earners lose the lower bands.
From 11 September 2026, auditors of Egypt's insurance brokerage and expert companies must be on section one, or branch (A) or (B) of section two, of the FRA auditors register.
Does Odoo's Egyptian payroll package get social insurance and salary tax right? Its documented rates match 2026 law; wage limits, health insurance and the 2027 rise need setting.
Can a partnership becoming a capital company keep its tax registration number? Yes, on a request and an undertaking to pay pre-change taxes; that period is examined within 90 days.
What do employers and workers pay for universal health insurance? 4% (at least EGP 50) and 1% of wages, plus 2.5 per thousand of annual revenues, paid to the Tax Authority.
What Odoo 20 (September 2026) changes in e-invoicing, withholding tax, the chart of accounts and payment statuses for Egyptian companies, and what to test before upgrading.
Periodic Book 4 of 2026 sets the ETA's examination plan to 30 June 2027: earlier samples completed, payroll and stamp duty files examined in full, books set aside only on evidence.
When is an end-of-service gratuity due under Egypt's Labour Law 14 of 2025, and at what rate? Three articles set it, two of them can be read two ways, and it is not what NOSI pays.
Egypt's Labour Law 14 of 2025: resignation ends service on acceptance or after ten days; an indefinite contract ends only for a legitimate, sufficient reason, on 3 months' notice.
Egypt's Labour Law 14 of 2025 sets the probation period in the employment contract at no more than three months, once per employer, and article 90 has no special rule on ending it.
Fixed-term employment contracts under Law 14 of 2025: allowed if the nature of the work requires it, and indefinite from the start if run on after expiry without written agreement.
What must an employment contract in Egypt contain? Law 14 of 2025 requires it in Arabic, in four copies, with set particulars, and lets either party prove an unwritten one.
What sets a foreign employee's contract in Egypt apart? Decree 279 of 2025 requires an end date and renewal terms, Law 14 allows a bilingual text, and passports may not be held.