Egypt

{"ftc_utility":"medium","fbar_trigger_notes":"US expats living in Egypt and maintaining Egyptian bank accounts must file FBAR if aggregate foreign account balances exceed $10,000 at any point during the year. Egypt uses the Egyptian pound (EGP); the EGP has depreciated in recent years, so account balances should be converted at year-end exchange rates. Egyptian banks are accessible to resident foreigners.","ftc_utility_reason":"Egypt taxes residents on worldwide income with progressive rates up to 25%. US expats earning Egyptian-source income who have already used FEIE or have income above the exclusion limit can use the Foreign Tax Credit to offset Egyptian taxes paid against US tax liability. The lack of a US-Egypt tax treaty means no reduced treaty rates apply, but FTC on Egyptian taxes paid provides meaningful relief for higher earners.","presence_day_count_notes":"Egypt does not impose strict visa-based day limits that would prevent accumulating 330 qualifying days in a 12-month period for FEIE purposes. Standard tourist visas are renewable and long-stay options exist. US State Department rates Egypt at Level 3 (Reconsider Travel) which does not affect the FEIE day count but is a practical consideration for US expats.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":9600,"local_tax_rate_on_earned_income":0.25,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Egyptian tax residents is subject to the progressive income tax schedule at rates up to 25%. Egyptian-source pension income from the national social insurance system is generally exempt or taxed at reduced rates under domestic rules, but foreign pensions do not benefit from this treatment.","tax_rate":0.25,"locally_taxed":true},"social_security":{"notes":"No US-Egypt income tax treaty and no totalization agreement. US Social Security benefits received by an Egypt-resident individual are treated as foreign-source income and could be subject to Egyptian income tax under the progressive schedule. In practice, enforcement for foreign-source pension income varies.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No US-Egypt tax treaty exists. Roth distributions are not specifically exempt under Egyptian domestic law. A tax advisor should confirm treatment, but distributions could be characterized as foreign income subject to Egyptian progressive rates. The US treats Roth withdrawals as tax-free but Egypt does not recognize this characterization.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"Egypt and the United States do not have a comprehensive income tax treaty in force. US 401k and IRA distributions received by an Egypt-resident individual are treated as foreign-source pension or employment income and subject to Egyptian progressive income tax at rates up to 25%. No treaty relief is available to reduce Egyptian tax on these distributions.","tax_rate":0.25,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.1,"notes":"Capital gains on listed securities are taxed at 10% for Egyptian-resident individuals. Real estate gains are generally treated as ordinary income or subject to separate real property tax rules.","details":{"tax_type":"Capital Gains Tax","country_name":"Egypt","country_iso_code":"EGY","source_references":["PwC Worldwide Tax Summaries - Egypt","Egyptian Income Tax Law No. 91 of 2005 as amended"],"last_verified_date":"2026-06-03","general_description":"Egypt taxes capital gains on the sale of listed securities at a flat 10% rate. Gains on unlisted shares and real property are generally included in taxable income and subject to the progressive personal income tax schedule, with a top rate of 25%. The securities CGT was suspended for several years and reintroduced effective July 2022.","corporate_capital_gains":{"rate":0.225,"tax_treatment":"Capital gains earned by corporations are included in ordinary taxable income and subject to the standard corporate income tax rate of 22.5%."},"individual_capital_gains":{"rate":0.1,"notes":"10% CGT on listed securities was reinstated July 2022 after a prolonged suspension. Non-resident individuals are subject to the same 10% rate on listed securities gains.","tax_treatment":"Gains on listed securities taxed at 10% flat rate. Gains on unlisted shares and real property taxed as ordinary income under progressive schedule up to 25%.","listed_securities_rate":0.1,"unlisted_and_real_property_rate":0.25}}}

{"notes":"Dividends paid to resident individuals are subject to a 10% withholding tax, which is a final tax. Dividends paid to non-resident individuals are also subject to 10% withholding at source. Inter-company dividends between Egyptian resident companies may qualify for an exemption under certain conditions.","rates":[{"rate":0.1,"type":"withholding","notes":"Standard withholding on dividends paid to resident and non-resident individuals; treated as final tax."},{"rate":0,"type":"exempt","notes":"Dividends received by an Egyptian resident company from another Egyptian resident company are exempt if the recipient holds at least 25% of shares for a minimum holding period."}]}