Obligations / Egypt

What a company files in Egypt [EG]

Every entry below is the rule as Egypt publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Chosen by the company

Two provisions of the Income Tax Law point in different directions, and the honest reading is to publish the formula rather than a date. Article 5 names the calendar year: «A tax period is the fiscal year beginning the first of January and ending on 31st of December each year», and the same article adds that «Tax may be calculated for a period shorter or longer than twelve months.» Article 83, which sets the deadline, prints two branches in one sentence for legal persons — before the first of May every year, or «within four months following the end of the financial year for legal persons». A statute that offers the fourth month after a financial year as an alternative to a calendar date is a statute that expects some companies to close their year elsewhere than 31 December. What is deliberately not asserted here is how a legal person sets a financial year other than the calendar year, whether that requires notice or approval, and how a period shorter or longer than twelve months is treated: the Executive Regulation governs those accounting procedures and was not read for this entry. The consequence for this page is concrete. The annual corporate income tax return is counted from the end of that year and cannot be printed as a calendar date until the company states which year it keeps. The Tax Authority's own announcement of 29 April 2026 names Thursday 30 April 2026 as the last day for companies' returns for 2025, and that date is the formula applied to a company whose year ended on 31 December — not a fixed statutory date for everyone. The other four duties below do not depend on the financial year in the same way: two run from the end of a calendar quarter, one from the end of the monthly value added tax period, and one from the day turnover crosses the registration threshold.

Income Tax Law promulgated by Law No. 91 of 2005 (Arab Republic of Egypt), Article 5: «A tax period is the fiscal year beginning the first of January and ending on 31st of December each year», «Tax may be calculated for a period shorter or longer than twelve months.»; Article 83(b): «within four months following the end of the financial year for legal persons». English text of the Law as promulgated, published by WIPO Lex. The consolidated Arabic text published by the Egyptian Tax Authority at eta.gov.eg is a scanned file without a machine-readable text layer and could not be read; amendments enacted after promulgation were not read and nothing is asserted about them. The Executive Regulation governing accounting procedures for a period shorter or longer than twelve months was not read · checked 2026-10-14

Annual income tax return of a legal person

Formula, not a date
Filed to
The Egyptian Tax Authority, the tax administration within the Ministry of Finance. Article 82 of the Income Tax Law puts the duty on the taxpayer in general terms — «Every taxpayer is obliged to file an annual tax return on the form specified by the Executive Regulation» — and Article 84 states what the Authority must do with it: «The Tax Authority are obliged to accept the tax return stipulated in article 82 herein at the taxpayer's responsibility.» Filing is electronic in practice: the Authority's announcement of 29 April 2026 routes companies registered with certain centres to its new main business tax system and the remainder to its electronic services portal.
Who it applies to
Every entity in the jurisdiction
Every legal person files, and the provision read sets no turnover floor below which the annual return is not due; a year closed at a loss does not by itself remove the filing. Size does enter the provision in one place, and it concerns the signature rather than the duty: Article 83 requires the return to be signed by an accountant enrolled on the register of accountants and auditors for shareholding companies, for co-operative societies, and for partnerships and natural persons whose annual turnover exceeds two million pounds. That is a threshold for certification, not a threshold for audit, and it is not published here as one. Two questions the provisions read do not settle, and neither is asserted: the position of an entity registered as exempt from income tax, and the treatment of a company in liquidation or newly incorporated whose first period is shorter or longer than twelve months, which Article 5 remits to the Executive Regulation.
Deadline
Within 4 months after the end of the financial year.
Extensions and exceptions: An extension of the filing deadline exists and it is conditional. Article 85 gives sixty days: a taxpayer who applies at least fifteen days before the deadline, and who pays on the date of the application the tax due on the basis of an estimated return, obtains an extension under which «the deadline for filing the tax return shall be extended for sixty days.» The condition is the point. The extension moves the filing date and nothing else: the provision read states that it does not postpone the date on which the tax falls due and does not stop the delay fine from running. So the sixty days buy time to complete the return, not time to pay. Two cautions about the four months themselves. The deadline is the end of the fourth month after the financial year closes, which for a company closing on 31 December is the thirtieth of April — the Tax Authority's announcement of 29 April 2026 names Thursday 30 April 2026 as the last day for companies' returns for 2025 — and the first of May appears in Article 83 as the other branch of the same sentence, not as a separate rule. And the Authority has in past years postponed filing dates by announcement where the deadline fell on public holidays; such postponements are published one at a time and none is reflected here.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Two charges run on different tracks and only one of them has figures the authority prints today. The money charge for paying late is the delay fine of Article 110 of the Income Tax Law, computed from the central bank rate — the article sets it by reference to the «credit and discount rate declared by the Central Bank on the first of January prior to the date plus 2%» — and it runs, for tax above two hundred pounds, «as of the day following the expiry of the deadline for filing of the return». Because the rate is the one declared on the preceding first of January, the figure changes from year to year and no percentage is stated here. The second track is criminal and its figures are published by the Tax Authority in its own words: being sixty days late with a tax return is an offence under Article 69(a) of the Unified Tax Procedures Law No. 206 of 2020, punished by a fine of not less than three thousand and not more than fifty thousand pounds; a delay of a further sixty days falls under Article 70, with a fine of not less than fifty thousand and not more than two million pounds; and for more than three annual returns the Authority states that the fine applies together with imprisonment of six months to three years, or one of the two penalties. What is deliberately not asserted: whether the delay fine of Article 110 survives unchanged under the Unified Tax Procedures Law, whose own text was not read for this entry.
Proof of filing
The electronic acknowledgement or submission reference issued by the Egyptian Tax Authority's filing system for the return, kept together with the proof of payment of the tax due on the day of filing and with the signed copy of the return bearing the signature of the accountant enrolled on the register of accountants and auditors where Article 83 requires it.
Primary source: Income Tax Law promulgated by Law No. 91 of 2005 (Arab Republic of Egypt), Article 82: «Every taxpayer is obliged to file an annual tax return on the form specified by the Executive Regulation»; Article 83: «Before the first of May every year» «within four months following the end of the financial year for legal persons», and «In all cases, the return must be signed by an accountant enrolled on the Accountants and Auditors Schedule»; Article 84: «The Tax Authority are obliged to accept the tax return stipulated in article 82 herein at the taxpayer's responsibility.»; Article 85: «the deadline for filing the tax return shall be extended for sixty days.»; Article 110: «credit and discount rate declared by the Central Bank on the first of January prior to the date plus 2%», running «as of the day following the expiry of the deadline for filing of the return». English text of the Law as promulgated, published by WIPO Lex; amendments enacted after promulgation were not read. The deadline is separately confirmed by the Egyptian Tax Authority's announcement of 29 April 2026, «الخميس 30 أبريل 2026 آخر موعد لتقديم الإقرارات الضريبية للأشخاص الاعتبارية (الشركات) عن عام 2025», at eta.gov.eg. The fines of Articles 69(a) and 70 of the Unified Tax Procedures Law No. 206 of 2020 are taken from the Egyptian Tax Authority's own published statement of them; the text of that Law was not read
checked 2026-10-14 · Rechecked every 24 months

Monthly value added tax return on form No. (10)

Formula, not a date
Filed to
The Egyptian Tax Authority. The return is monthly and the form is numbered: the Authority states in its own announcement that the value added tax return is filed monthly on form No. (10). The period it covers is defined in Article 1 of the Value Added Tax Law, which calls the tax period «A period of a month that elapses at the end of each Gregorian month for which registrants submit monthly tax returns.» The return is due even for a month without taxable activity: the executive regulation, in the text in force before its repeal, stated that «Registrants shall file the monthly tax return even if they have not sold goods or provided services subject to VAT».
Who it applies to
Only above a threshold — turnover ≥ 500,000 EGP
The return is owed by a registrant, and registration is what the threshold gates. Article 16 of the Value Added Tax Law requires every natural or juridical person selling a taxable commodity or providing a taxable service to register once total sales of taxable and exempt goods and services over the preceding twelve months «reach or exceed 500,000 Egyptian Pounds,». Two points matter for reading the figure. The base is total sales of taxable and exempt goods and services, so it is turnover and not only taxable supplies; and the same article allows the figure to be changed without a new statute — «The abovementioned registration threshold may be amended by virtue of a Ministerial decree.» Three categories are outside the threshold altogether and are not reflected in the number: importers of a taxable commodity or service for the purpose of trading, exporters and distribution agents must register «regardless of their transaction volume..» under Article 16; a person below the threshold may register voluntarily under Article 18 and is then a registrant governed by the law; and a non-resident selling to non-registered persons in Egypt without a permanent establishment registers under the simplified supplier system of Article 17. Whether the monthly return of a simplified supplier runs on the same deadline as a resident registrant's is not asserted here.
Deadline
During the month following the end of the tax period. The tax period ends on the last day of each Gregorian month, so the return for a given month is filed in the month after it. The Tax Authority states the rule in its own words: «مهلة تقديم إقرار الضريبة على القيمة المضافة خلال الشهر التالي من تاريخ انتهاء الفترة الضريبية» — the deadline for submitting the value added tax return is during the month following the date the tax period ends. Two of the Authority's own notices show the rule applied: the return for December was due on 31 January, and the return for September 2025 was postponed to Sunday 2 November 2025 because of public holidays, which places the ordinary deadline at the end of October. A conflicting figure stands in the executive regulation and is not resolved here: Article 16 of the Executive Regulations of the Value Added Tax Law prints «shall be submitted within two (2) months following the elapse of each tax period», with the April return to be paid no later than the 15th of June — and that article is marked repealed by Ministerial Decree No. 286 of 2021. Both values are recorded; the one-month rule is the one the Authority publishes in its current notices, the two-month rule is the one printed in the repealed regulation, and the text that replaced it was not read.
Extensions and exceptions: No standing extension of this deadline appears in the sources read. What the Authority does instead is postpone individual months by notice when the deadline falls on public holidays: the return for September 2025 was moved to Sunday 2 November 2025 for that reason, and the return for May 2024 was moved for the 30 June holiday. Those postponements are announced one month at a time, they are not a rule, and none of them is reflected in the formula above.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Three charges are printed by the authority and they stack. The first is the additional tax, defined in Article 1 of the Value Added Tax Law as «Additional tax of 1.5% of unpaid VAT or Table Tax» including tax arising from amendments of the returns, charged «for each or part of the month as of the end of the period specified for payment until the payment date.» — a month and a part of a month are charged alike, so being a day late costs a full month. The second is the fine of Article 50, added by Law No. 3 of 2022: a taxable person pays «Taxable person shall pay an amount equivalent to (1%) of amount of tax and table tax due», «not less than one thousand pounds and does exceed ten thousand pounds», in addition to the tax and the additional tax, for violating the provisions, procedures or systems of the law, and the fine is doubled for a repeat within three years. The third is criminal and is published by the Tax Authority in its own words: being sixty days late with the return is an offence under Article 69(a) of the Unified Tax Procedures Law No. 206 of 2020, with a fine of not less than three thousand and not more than fifty thousand pounds; a further sixty days falls under Article 70, with a fine of not less than fifty thousand and not more than two million pounds; and for more than six monthly returns the Authority states that the fine applies together with imprisonment of six months to three years, or one of the two penalties.
Proof of filing
The electronic acknowledgement or submission reference issued by the Egyptian Tax Authority for the monthly return on form No. (10) for the month concerned, kept together with the proof of payment of the tax declared and with the record of taxable and exempt sales for that month.
Primary source: Egyptian Tax Authority, announcement of 25 February 2022, «إقرار الضريبة على القيمة المضافة يقدم شهريًا على نموذج رقم(10)» (the value added tax return is filed monthly on form No. (10)), stating the deadline as «مهلة تقديم إقرار الضريبة على القيمة المضافة خلال الشهر التالي من تاريخ انتهاء الفترة الضريبية» and setting out the fines of Articles 69(a) and 70 of the Unified Tax Procedures Law No. 206 of 2020; the text of that Law was not read. Supported by the Authority's notices applying the rule: the December return due 31 January, and the September 2025 return postponed to 2 November 2025 for public holidays. Tax period, additional tax, registration threshold and the fine of Article 50 are from the Value Added Tax Law No. 67 of 2016 as published in English by the Egyptian Tax Authority (Articles 1, 16, 17, 18 and 50). The conflicting two-month deadline is printed in Article 16 of the Executive Regulations of the Value Added Tax Law, which is marked repealed by Ministerial Decree No. 286 of 2021; the replacing text was not read and the conflict is left unresolved
checked 2026-10-14 · Rechecked every 12 months

Application to register for value added tax on reaching the registration threshold

Formula, not a date
Filed to
The Egyptian Tax Authority, on the form specified for the purpose. Article 16 of the Value Added Tax Law puts it as an application by the person rather than a registration by the administration: the person «shall apply to ETA to register their names and data on the form specified for such purpose within thirty (30) days» of the date their total sales reached the registration threshold. Registration is what makes the monthly return and the invoicing duties of the law apply, so this is the gateway obligation rather than a formality.
Who it applies to
Only above a threshold — turnover ≥ 500,000 EGP
The duty binds every natural or juridical person who sells a taxable commodity or provides a taxable service and whose total sales of taxable and exempt goods and services during the preceding twelve months «reach or exceed 500,000 Egyptian Pounds,». The test is a rolling one: Article 16 adds that any person whose sales reach the threshold in any fiscal year or part of a year must apply as described, so the twelve months are not the financial year. Three qualifications sit in the same article and in the two that follow. Importers of a taxable commodity or service for the purpose of trading, exporters and distribution agents must register «regardless of their transaction volume..», so for them the figure above is irrelevant. Natural persons who do not sell goods or provide services are not obliged to register even where their sales reach the threshold. And the threshold is not fixed by the statute alone — «The abovementioned registration threshold may be amended by virtue of a Ministerial decree.» — which is why this entry is marked for recheck every twelve months. Whether a decree has changed the figure since the Authority last published this English text was not established, and the figure above is the one the Authority's own English publication prints.
Deadline
Within thirty days of the date on which total sales reached the registration threshold. The event is the crossing itself, not the end of a month, a quarter or the financial year: Article 16 counts the thirty days «as of the date his total sales reached registration threshold.» Because the measurement looks back over the preceding twelve months on a rolling basis, the date of crossing is known only from the person's own sales records, and no calendar date can be derived on this page.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
The provisions read do not attach a separate figure to late registration, and none is invented here. What they do attach is the fine of Article 50 of the Value Added Tax Law, added by Law No. 3 of 2022, which covers violation of the provisions, procedures and systems of the law and whose amount is «Taxable person shall pay an amount equivalent to (1%) of amount of tax and table tax due», «not less than one thousand pounds and does exceed ten thousand pounds», doubled for a repeat within three years. The same article lists as a violation the failure to notify the Authority, on the date set, of changes to the data listed in the registration application — so keeping the registration current is itself enforced. Not asserted here: whether the tax evasion provisions of the law reach a person who trades above the threshold without registering, and what the Unified Tax Procedures Law adds, since its text was not read.
Proof of filing
The registration certificate and registration number issued by the Egyptian Tax Authority, kept together with the submitted application form and with the sales records for the twelve months on which the crossing of the threshold was measured.
Primary source: Value Added Tax Law No. 67 of 2016, English text published by the Egyptian Tax Authority (Ministry of Finance), updated on the file's own title page to 15 January 2023. Article 16: «reach or exceed 500,000 Egyptian Pounds,», «shall apply to ETA to register their names and data on the form specified for such purpose within thirty (30) days» «as of the date his total sales reached registration threshold.», «regardless of their transaction volume..», «The abovementioned registration threshold may be amended by virtue of a Ministerial decree.»; Article 18 on voluntary registration below the threshold; Article 50 as added by Law No. 3 of 2022: «Taxable person shall pay an amount equivalent to (1%) of amount of tax and table tax due», «not less than one thousand pounds and does exceed ten thousand pounds». Whether a Ministerial decree has amended the threshold after the date on that title page was not established
checked 2026-10-14 · Rechecked every 12 months

Quarterly return of tax withheld on salaries and the like

Formula, not a date
Filed to
The Egyptian Tax Authority, on the prescribed form, by the employer or other person who pays the taxable revenue. The return sits on top of a monthly payment duty rather than replacing it: Article 14 of the Income Tax Law obliges the payer to withhold the tax from the amounts payable and to remit what was withheld «within the first fifteen days of each month» for the preceding month's withholding, and it makes the employer liable for a shortfall, with a right of recovery against the taxpayer. Article 15 then adds the periodic return and a second duty alongside it: on request, the payer must give the person concerned a statement showing their name, the amount and type of the income and the tax withheld.
Who it applies to
Every entity in the jurisdiction
The duty binds the withholding agent, which in practice means any entity that pays salaries or revenue of the kind the withholding provision covers, and the provision read sets no floor by headcount, payroll size or legal form. Two limits of the provisions read are worth stating. Where the employer or payer is a non-resident with no headquarters or establishment in Egypt, Article 16 shifts the duty to remit the tax onto the person entitled to the revenue, so the return described here has no resident payer to file it. And the periodic return of Article 15 is a return of amounts withheld, not of the employees' own income tax position: the annual return of a natural person, and the position of someone whose income is limited to salaries, are governed by other provisions that were not read for this entry and about which nothing is asserted.
Deadline
In January, April, July and October of each year, for the quarter that has just closed. Article 15 of the Income Tax Law requires the withholding agent to file «a quarterly return in January, April, July and October of each year,» on the form prescribed for it. The provision names the months and not a day of the month, which is why no calendar date is printed here: the formula is the month, and the day within it does not appear in the text read. The quarters are calendar quarters and do not move with a company's own financial year, so this duty is the same for a company closing its books in June as for one closing in December. The separate monthly duty of Article 14 — remitting what was withheld within the first fifteen days of the following month — runs alongside and is not discharged by this return.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No figure specific to this return was found in the provisions read, and none is invented here. What the provisions read do establish is the exposure that sits on the withholding agent itself: Article 14 makes the employer liable to pay a shortfall in the tax that should have been withheld, with a right to recover it from the taxpayer, so an under-withheld quarter becomes the employer's own debt before it becomes anyone else's. The criminal exposure for a return filed late is the one the Tax Authority publishes for tax returns generally: sixty days late is an offence under Article 69(a) of the Unified Tax Procedures Law No. 206 of 2020, with a fine of not less than three thousand and not more than fifty thousand pounds, and a further sixty days falls under Article 70, with a fine of not less than fifty thousand and not more than two million pounds. Whether those provisions reach this particular return was not established from the text of that Law, which was not read, and the delay fine applicable to amounts remitted late is the one described under the annual income tax return.
Proof of filing
The filed quarterly return for the quarter concerned with the Tax Authority's acknowledgement of receipt, kept together with the monthly remittance receipts for the three months it covers and with the payroll records from which the withheld amounts were computed.
Primary source: Income Tax Law promulgated by Law No. 91 of 2005 (Arab Republic of Egypt), Article 14 on withholding and on remittance «within the first fifteen days of each month»; Article 15 requiring «a quarterly return in January, April, July and October of each year,» on the prescribed form, and the statement to be given to the person concerned on request; Article 16 shifting the duty to remit onto the person entitled to the revenue where the employer or payer is a non-resident without a headquarters or establishment in Egypt. English text of the Law as promulgated, published by WIPO Lex; amendments enacted after promulgation were not read and nothing is asserted about them, and no separate confirmation of these months was found in a current publication of the Egyptian Tax Authority
checked 2026-10-14 · Rechecked every 24 months

Quarterly remittance and records of amounts deducted at source from suppliers and contractors

Formula, not a date
Filed to
The Egyptian Tax Authority. The duty has two halves and the second is the one most often overlooked. Article 86 of the Income Tax Law sets the payment dates for the sums deducted, and it also requires the deducting body to keep records for tax audit showing the amounts paid, the persons they were paid to and the tax deducted, and to send a copy of those records to the Authority. So the quarter is closed by a remittance and by a schedule of who was paid what, not by the remittance alone.
Who it applies to
Every entity in the jurisdiction
The duty binds the bodies that the deduction provision lists, and the deduction itself is an advance rather than a final tax. Article 59 opens with «Bodies and establishments set out below shall withhold a percentage of every amount more than three hundred pounds» and applies it to payments made to persons of the private sector for commissions, supply, contracting or services; the listed bodies include government ministries and agencies and the other entities named in that article. The percentage is set by ministerial decree and may not exceed five per cent, and the article describes it as an advance against the tax due, so what is withheld is credited rather than lost. Two things the provisions read make clear and one they do not. Article 60 exempts private-sector persons from having the deduction applied to them where they keep proper records and pay quarterly advances, and Article 62 requires a taxpayer to choose between the deduction system of Article 59 and the advance payments system — so for the payee the two regimes are alternatives. Article 70 adds a separate five per cent deduction, on amounts above one hundred pounds, for payments to the non-commercial professionals it lists. What is not asserted here is the current list of bodies and the current percentage: the rate is fixed by ministerial decree, the decree was not read, and no percentage is published in this entry.
Deadline
By the end of April, July, October and January, for the quarter that has just closed. Article 86 of the Income Tax Law states it as a last date rather than a window: the bodies obliged to apply the deduction provisions must pay the deducted sums «no later than the end of April, July, October and January». The copy of the records showing the amounts paid, the recipients and the tax deducted goes to the Authority under the same article. These are calendar quarters: they do not move with a company's own financial year, so a company closing its books in June is on the same four dates as a company closing in December. One date in this entry differs from the one in the quarterly salary tax return above, and the difference is real rather than a slip: the salary tax return is due in the month of January, April, July or October, while the deducted sums are due by the end of those months.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No figure specific to a late quarterly remittance was found in the provisions read, and none is invented here. The charge that the provisions read do establish for paying tax late is the delay fine of Article 110, computed by reference to the «credit and discount rate declared by the Central Bank on the first of January prior to the date plus 2%»; because the rate is the one declared on the preceding first of January, the figure changes from year to year and no percentage is stated here. What the sources read do not settle, and what is therefore not asserted: whether a separate penalty attaches to failing to send the Authority the copy of the records that Article 86 requires, and what the Unified Tax Procedures Law provides for a deducting body that remits late, since the text of that Law was not read.
Proof of filing
The payment receipt for the deducted sums for the quarter concerned, kept together with the copy of the records sent to the Tax Authority showing the amounts paid, the persons they were paid to and the tax deducted, and with the certificates of deduction issued to those suppliers and contractors who will credit the amount against their own tax.
Primary source: Income Tax Law promulgated by Law No. 91 of 2005 (Arab Republic of Egypt), Article 59: «Bodies and establishments set out below shall withhold a percentage of every amount more than three hundred pounds», with the percentage set by ministerial decree, capped at five per cent and described as an advance against the tax due; Article 60 on exemption from deduction for private-sector persons keeping proper records and paying quarterly advances; Article 62 requiring a choice between the deduction system and the advance payments system; Article 70: «5% of each amount in excess of 100 LE»; Article 86: «no later than the end of April, July, October and January», with the duty to keep records of amounts paid, recipients and tax deducted and to send a copy to the Authority; Article 110 for the delay fine. English text of the Law as promulgated, published by WIPO Lex; amendments enacted after promulgation were not read and nothing is asserted about them. The ministerial decree fixing the current percentage was not read and no percentage is published here, which is why this entry is marked for recheck every twelve months
checked 2026-10-14 · Rechecked every 12 months
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