Egypt: New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes

The Egyptian government, on July 28, 2026, published a package of tax and related laws that generally became effective on July 29, 2026.

• Law No. 149 of 2026 (VAT): Reduces the VAT rate on certain medical devices, accelerates VAT refunds, expands transit-related exemptions, broadens exemptions for financial services, and introduces VAT and schedule tax changes affecting natural gas, rentals of certain business premises, gypsum, soap, and household detergents.
• Law No. 150 of 2026 (unified tax procedures): Requires accounting records to be maintained regardless of turnover and allows the issuance of temporary tax cards to facilitate business establishment and licensing procedures.
• Law No. 151 of 2026 (income tax): Shortens the bad debt deduction period, allows a deduction for the solidarity contribution, provides relief for infrastructure project financing, repeals the capital gains tax on listed shares, introduces measures to reduce dividend double taxation, and provides incentives for certain large stock exchange offerings.
• Law No. 152 of 2026 (tax dispute resolution): Extends the operation of tax dispute settlement committees and allows them to continue reviewing existing and new requests through December 31, 2026.
• Law No. 153 of 2026 (stamp tax): Reintroduces stamp tax on sales of securities listed on the Egyptian Stock Exchange and repeals the resident exemption from stamp tax on such transactions.
• Law No. 155 of 2026 (comprehensive health insurance): Removes the provision under which the solidarity contribution was nondeductible for income tax purposes and treats the contribution as tax revenue to be assessed and collected by the Egyptian Tax Authority.
• Law No. 148 of 2026 (state financial resources development fee): Introduces a departure fee on individuals leaving Egypt and a production-based fee on cement manufacturers.

Read a September 2026 report prepared by the KPMG member firm in Egypt