Egypt's salary tax has a zero bracket up to EGP 40,000 of annual net income, then 10%, 15%, 20%, 22.5% and 25%, and 27.5% above EGP 1,200,000. These are the brackets as of October 2026 under Article 8 of Income Tax Law No. 91 of 2005, as replaced by Law No. 7 of 2024, and anyone whose net income exceeds EGP 600,000 gradually loses the lower brackets.
Step by step
- 1
Work out annual net income
Monthly gross minus the employee insurance share, times 12, minus the EGP 20,000 personal exemption and any allowed insurance premiums. The result is rounded down to the nearest EGP 10.
- 2
The schedule up to EGP 600,000
Zero up to EGP 40,000, 10% up to 55,000, 15% up to 70,000, 20% up to 200,000, 22.5% up to 400,000 and 25% above that.
- 3
From EGP 600,000 to 900,000
The lower brackets drop away one by one: above 600,000 the first EGP 55,000 is taxed at 10%, above 700,000 the first 70,000 at 15%, and above 800,000 the first 200,000 at 20%.
- 4
Above EGP 900,000
Up to 1,200,000, the first EGP 400,000 is taxed at 22.5% and the rest at 25%. Above 1,200,000, the first EGP 1,200,000 is taxed at 25% and the excess at 27.5%.
- 5
Divide the tax by 12
The sum across the brackets is the annual tax, and dividing it by 12 gives the monthly deduction. For example, annual net income of EGP 100,000 carries tax of EGP 9,750, or EGP 812.50 a month.
A common mistake is applying the full table to every income. Once net income passes EGP 600,000 the whole schedule changes, so going even slightly over adds about EGP 4,000 a year, because the first EGP 40,000 is then taxed at 10%.
- egypt income tax brackets 2026 for employees
- egypt salary tax table