EG General sales tax Rates Egypt — General sales tax

General VAT Rate Other Rates Local Currency
10% 1.2%-45% Pound (EGP)

Egypt's general VAT rate is 10%, with other rates including 1.2%-45% that can apply to certain transactions.

Egypt has the following special VAT rates:

100% higher General Sales Tax rate on: alcohol; tobacco
45% higher General Sales Tax rate on: powerful cars
25% higher General Sales Tax rate on: Audio visual equipment; air conditioners
15% higher General Sales Tax rate on: telecoms services
5% reduced General Sales Tax rate on: coffee; soap

Replacement of the sales tax by a VAT is under consideration.

Egypt's consumption tax is called the General sales tax (replacement by VAT under consideration), locally known as Al-Dareeba AlAmaa Ala ElMabeeat, which was introduced in May 1991.


Egypt Rates for 2017

Standard
10%
Other
1.2% to 45%

Egypt Number format

Businesses in Egypt that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The Number format is 123/456/789.


Egypt Return periods

Businesses in Egypt that are required to collect tax from consumers must file regular tax returns with the in Cairo. Egypt's Return periods are:

Monthly


Egypt General sales tax Thresholds

These are the revenue thresholds at which businesses in Egypt are required to start collecting and remitting tax.

Manufacturers and service providers
EGP54,000
Wholesalers and retailers
EGP150,000
Importers of goods and services for trading purposes
Nil

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Egypt are not required to collect taxes from the consumer.


Egypt VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Egypt VAT refund program, more info can be obtained from the .


EG General sales tax Rates Egypt Tax Sources & Citations

  • EN: Egypt Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Egypt's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Egypt tax information on this page is incorrect or out of date.
Citations:
  1. Ernst & Young global VAT tax study, Egypt (updated 2017)

  2. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/eg-egypt