Egypt

Northern Africa · EG · 60 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• having a permanent home / permanent residence in Egypt
• Egypt is the place of habitual abode (present in Egypt most of the year or having a commercial/professional/industrial place of business or other place of business there)
• residing in Egypt for more than 183 days (continuous or intermittent) within any 12‑month period
• being an Egyptian national performing duties abroad while receiving income from an Egyptian treasury or Egyptian employer

Tax residency is based on physical presence and maintained ties (permanent home, habitual abode, Egyptian‑source pay for Egyptians abroad), so it generally ends by leaving Egypt, dropping below the 183‑day threshold, and giving up a permanent home or business there; there is no citizenship‑based or multi‑year tail rule.

Source: Egyptian Income Tax Law as summarized by PwC (quoting statutory residency tests)

Tax treaty network (57)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.