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 2024
- 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 .
Egypt Tax Sources & Citations
- EN: Egypt Value Added Tax
- RU: НДС
- CN: 增值税
- Ernst & Young global VAT tax study, Egypt (updated 2024)
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