EG

Egypt tax residency rules

Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)

Egypt triggers residency at 183 days (continuous or aggregate) in a year, OR if Egypt is the center of commercial/professional/industrial interests. Top rate is 27.5%. Foreign-source income is generally exempt for residents (territorial-leaning).

  • 183 days continuous or aggregate in a year = resident.
  • Foreign-source income generally exempt for Egyptian residents.

Rules tracked by Tax Days

  • 183-Day Rule

    Type
    Day Count
    Threshold
    183 days
    Period
    Calendar year (Jan 1 – Dec 31)

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

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