Résumé
Taxation in Egypt is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income tax, value added tax (VAT), stamp duty, and other sector-specific levies. Key tax laws include the Income Tax Law (Law No. 91 of 2005) and the Value Added Tax Law (Law No. 67 of 2016). Other substantive laws within the regulatory framework for the sector can be found below. The official versions of the laws are in Arabic and there are some official translations into English. The government regulating entity is the Egyptian Tax Authority (ETA).
The tax laws are available on the government website.