Egyptian VAT rates and VAT compliance

Egyptian VAT rates

Egypt’s VAT system, administered by the Egyptian Tax Authority (ETA), applies a standard rate on most goods and services in Egypt. As of 2025, the standard VAT rate is 14%, though there are reduced rates and a 0% (zero‑rate) category for certain supplies.

Businesses registered for VAT in Egypt must ensure that they charge the correct rate on their supplies and meet the reporting, invoicing, and record‑keeping obligations set out by the ETA.

Rate	Type	Which goods or services
14%	Standard	Most goods and services not otherwise listed
5%	Reduced	Capital equipment, some agricultural supplies, basic construction materials
0%	Zero-rated	Exports of goods and services

Egyptian VAT exemptions

Certain supplies are exempt from VAT (for example, some healthcare services, basic medicines, education).

Non‑profit organisations and certain government or public institutions may also benefit from special treatment — businesses dealing with these entities should verify applicable VAT treatment.

Egyptian VAT registration requirements

A valid VAT number is required in Egypt for any business that carries out taxable supplies and meets the registration criteria.

The registration threshold for resident businesses is EGP 500,000 of annual taxable supplies. There is no threshold for non-resident businesses. They must register from the first taxable sale.

For non‑residents supplying digital or remote services to Egyptian consumers, special simplified registration applies.

Get more information on VAT registration in Egypt.

Egyptian VAT returns requirements

VAT‑registered businesses in Egypt are required to submit regular VAT returns (typically monthly) detailing VAT charged on sales and VAT paid on purchases.

All filings must be submitted electronically to the ETA.

Get more information on VAT returns in Egypt.

Egyptian VAT on digital services

Non‑resident vendors supplying digital, electronic, or remote services to customers in Egypt must register, charge, and collect VAT from the first taxable supply (no turnover threshold) when supplying to non‑VAT‑registered Egyptian consumers (B2C).

If the customer is a VAT‑registered Egyptian business (B2B), the reverse charge mechanism typically applies, meaning the Egyptian recipient accounts for the VAT and the non‑resident supplier may not need to register.

Remote services include supplies such as digital content, software, apps, website design, publishing services, consultancy services, and other electronically delivered services.

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