Egypt income tax brackets 2026 on salaries: the six tables and the 600,000 trap

What are the tax bands if I earn under 600,000 a year?

This is the first table in Article 8, and it covers anyone whose annual net income is up to EGP 600,000. That means gross pay of up to about EGP 53,500 a month.

• 0% on the first EGP 40,000
• 10% on EGP 40,001 to 55,000
• 15% on EGP 55,001 to 70,000
• 20% on EGP 70,001 to 200,000
• 22.5% on EGP 200,001 to 400,000
• 25% above EGP 400,000

What are the other five tables?

Above EGP 600,000 of net income, you lose the lowest bands, and your whole income goes on a harder table. This is what most summaries leave out.

• EGP 600,001 to 700,000: 10% on the first 55,000, then 15%, 20%, 22.5% and 25% as above
• EGP 700,001 to 800,000: 15% on the first 70,000, then 20%, 22.5% and 25%
• EGP 800,001 to 900,000: 20% on the first 200,000, then 22.5% and 25%
• EGP 900,001 to 1,200,000: 22.5% on the first 400,000, then 25%
• Over EGP 1,200,000: 25% on the first 1,200,000, then 27.5% above that

What comes off before tax?

Start with your full year's taxable pay, which covers basic pay, bonuses, overtime, commission, profit share, allowances and benefits such as a company car or phone. Then take off these:

• Your share of social insurance: 11% of your insured wage, at most EGP 22,044 a year.
• Your share of comprehensive health insurance, if your governorate is under it: 1% of your pay.
• The personal exemption: EGP 20,000 a year, or EGP 30,000 if you have a disability or care for someone who does, on an integrated services card.
• Life, health and pension premiums and private fund contributions: up to 15% of net income or EGP 10,000 a year, whichever is less.

Round what's left down to the nearest 10 pounds. That's your annual net income, and it decides your table. The Martyrs fund, at 0.05% of gross, comes off after tax and doesn't lower it.

Worked example: EGP 30,000 a month

Here's every step. Our calculator gives the same answer.

Year's pay                360,000 (30,000 x 12)
Social insurance           22,044 (11% of 16,700 x 12)
Personal exemption         20,000
Annual net income         317,956, rounded down to 317,950

First 40,000 at 0%              0.00
Next 15,000 at 10%          1,500.00
Next 15,000 at 15%          2,250.00
Next 130,000 at 20%        26,000.00
Last 117,950 at 22.5%      26,538.75
Tax for the year           56,288.75
Tax for the month           4,690.73

Take-home: 30,000 - 1,837 - 4,690.73 - 15 (Martyrs fund) = 23,457.27

What is the 600,000 trap?

Crossing a limit moves your whole income to a harder table. So a tiny raise can cost you. Net income of EGP 600,000 pays EGP 124,750 in tax. Net income of EGP 600,010 pays EGP 128,752.50. That's about EGP 4,000 more tax for 10 pounds of income. Here's what it does to your monthly pay.

• EGP 53,500 gross leaves EGP 41,241.46. EGP 53,510 leaves EGP 40,915.61, which is EGP 325.85 less.
• EGP 61,830 gross leaves EGP 47,151.45. EGP 61,840 leaves EGP 46,929.79, which is EGP 221.66 less.
• EGP 70,170 gross leaves EGP 53,173.12. EGP 70,180 leaves EGP 52,888.95, which is EGP 284.17 less.
• EGP 78,500 gross leaves EGP 59,124.79. EGP 78,510 leaves EGP 58,715.61, which is EGP 409.18 less.
• EGP 103,500 gross leaves EGP 77,445.62. EGP 103,510 leaves EGP 76,619.64, which is EGP 825.98 less.

If you're offered a raise or you're asking for one near these points, ask for enough to clear the jump. From EGP 53,500, you need to reach about EGP 53,950 before you're better off. Type both figures into the calculator first.

How does this become a monthly figure on my payslip?

The tax authority's payroll rules work on your running total. Your employer takes your net income so far, multiplies it by 360, divides by the days you've worked, works out the year's tax, and scales it back. Then it subtracts the tax already charged. A full month counts as 30 days. So if your pay is steady, it's the year's tax divided by 12. If you get a bonus or a raise in June, your tax changes from that month on.

Is there a new EGP 60,000 exemption?

We found no such law. You'll see it said online that the exemption rose from 45,000 to 60,000 in 2026. The 60,000 is just the EGP 40,000 zero band plus the EGP 20,000 personal exemption, both in Law 7 of 2024. The tax authority's list of income tax laws, opened on 2 November 2026, has laws 150 to 153 of 2026 and a Finance Ministry decision on tax disputes as its newest entries, and none of them changes the salary bands.

What if I have two jobs?

Your second employer takes a flat 10% on account and tells your main employer, who settles the tax (Law 30 of 2023, Article 72 bis). So the 10% may not be your final tax.

• Take-home pay calculator
• Gross to net table, EGP 7,000 to 150,000
• What salary to ask for

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