: Remained at a standard rate of 22.5% for most companies, though oil exploration companies are taxed at 40.55% . Implementation Dates Salaries : Effective from July 1, 2020 .
: The annual personal allowance was increased from EGP 7,000 to EGP 9,000 . : Remained at a standard rate of 22
: Taxpayers with annual incomes above EGP 600,000 lose eligibility for the lowest tax brackets (e.g., the 0% and 2.5% brackets) on a sliding scale. : Taxpayers with annual incomes above EGP 600,000
The introduced significant changes to individual income tax brackets, which were applied to salaries starting July 1, 2020 . While direct .xlsx downloads are typically hosted on local professional accounting portals or the Egyptian Tax Authority website, the core data for Law 26 of 2020 is summarized below. Individual Income Tax Brackets (Law 26 of 2020) Individual Income Tax Brackets (Law 26 of 2020)
: Effective from the first tax period ending after May 7, 2020 .
For individuals with an annual net taxable income , the following progressive rates apply: 0% : First EGP 15,000 (Tax-free bracket) 2.5% : EGP 15,001 to EGP 30,000 10% : EGP 30,001 to EGP 45,000 15% : EGP 45,001 to EGP 60,000 20% : EGP 60,001 to EGP 200,000 22.5% : EGP 200,001 to EGP 400,000 25% : Over EGP 400,000 Key Provisions & Exemptions
: Remained at a standard rate of 22.5% for most companies, though oil exploration companies are taxed at 40.55% . Implementation Dates Salaries : Effective from July 1, 2020 .
: The annual personal allowance was increased from EGP 7,000 to EGP 9,000 .
: Taxpayers with annual incomes above EGP 600,000 lose eligibility for the lowest tax brackets (e.g., the 0% and 2.5% brackets) on a sliding scale.
The introduced significant changes to individual income tax brackets, which were applied to salaries starting July 1, 2020 . While direct .xlsx downloads are typically hosted on local professional accounting portals or the Egyptian Tax Authority website, the core data for Law 26 of 2020 is summarized below. Individual Income Tax Brackets (Law 26 of 2020)
: Effective from the first tax period ending after May 7, 2020 .
For individuals with an annual net taxable income , the following progressive rates apply: 0% : First EGP 15,000 (Tax-free bracket) 2.5% : EGP 15,001 to EGP 30,000 10% : EGP 30,001 to EGP 45,000 15% : EGP 45,001 to EGP 60,000 20% : EGP 60,001 to EGP 200,000 22.5% : EGP 200,001 to EGP 400,000 25% : Over EGP 400,000 Key Provisions & Exemptions
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