Egyptian VAT rates

VAT is due on all goods and services supplied domestically or imported. Exports are exempted.

The following VAT rates are in place:

Egypt VAT rates

Rate	Type	Which goods or services
14%	Standard	All other taxable goods and services and imports
5%	Reduced	Capital equipment used by taxable businesses; basic foodstuffs; agricultural supplies; construction of new properties; consulting services; and oil products
0%	Zero	Exports and related services
0%	Exempt	Financial services; medical supplies; healthcare; public broadcasting; education; domestic energy; basic foodstuffs; and the sale and leasing of real estate