Tax authorities
Ministry of Finance
Ministry of Finance Towers, Nasr city. Extension of Ramsis Street, Abbassiya, Cairo
Tel: +20 2 3428886
Email: finance@mof.gov.eg
Website: www.mof.gov.eg
Tax rates at a glance
(As of September 2011)
| Corporate Income Tax |
20% |
| Capital Gains Tax |
20% |
| Branch Tax |
20% |
Withholding Tax |
|
| Dividends |
0 |
| Interest |
20% |
| Royalties from Patents, Know-how etc. |
20% |
| Certain Services Provided by Nonresident Entities |
20% |
| Branch Remittance Tax |
0% |
Net Operating Losses (Years) |
|
| Carryback |
Unlimited |
| Carryforward |
5 |
- Withholding tax is a final tax imposed on gross payments. The rate may be reduced under a tax treaty. Exemptions may apply in certain circumstances.
- Losses incurred in long-term projects may be carried back to offset profits from the same project for an unlimited number of years.
Source: Ernst & Young