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.