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:
|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|