The Income Tax Law is the legislation that defines how taxes are imposed on individuals and businesses' income. It includes the rules and procedures related to tax calculation, deductions, exemptions, and tax payment obligations. In Egypt, Income Tax Law No. 91 of 2005 governs these matters, with amendments introduced over the years to ensure its alignment with economic developments.

Learn about the Income Tax Law and its Amendments through the following links:

1. Issuance of the Income Tax Law No. 91 of 2005
2. Amendment of Clause (9) of Article (50) of the Income Tax Law No. 181 of 2005
3. Executive Regulations of the Income Tax Law No. 991 of 2005
4. Amendment of Some Provisions of the Income Tax Law No. 1 of 2007
5. Amendment of Some Provisions of the Income Tax Law and the Introduction of Some Tax Facilitations Law No. 101 of 2012
6. Amendment of Some Provisions of the Income Tax Law No. 11 of 2013
7. Amendment of Some Provisions of the Income Tax Law No. 164 of 2013
8. Imposition of Temporary Additional Income Tax No. 44 of 2014
9. Amendment of Some Provisions of the Income Tax Law and Stamp Tax Law No. 53 of 2014
10. Amendment of Some Provisions of the Income Tax Law No. 201 of 2014
11. Amendment of Some Provisions of the Income Tax Law and the Imposition of Temporary Additional Income Tax No. 96 of 2015
12. Amendment of Some Provisions of the Executive Regulations of the Income Tax Law No. 172 of 2015
13. Tax Dispute Settlement Law No. 79 of 2016
14. Amendment of Some Provisions of the Income Tax Law and the Stamp Tax Law No. 76 of 2017
15. Amendment of Some Provisions of the Income Tax Law No. 82 of 2017
16. Renewal of the Tax Dispute Settlement Law and Amendment of Some of Its Provisions No. 14 of 2018
17. Amendment of Some Provisions of the Income Tax Law No. 29 of 2018
18. Amendment of Some Provisions of the Income Tax Law Concerning Real Estate Transaction Tax No. 158 of 2018
19. Amendment of Some Provisions of the Income Tax Law No. 97 of 2018
20. Amendment of the Tax Dispute Settlement Law to Waive Delay Fees, Additional Tax, and Penalties No. 174 of 2018
21. Amendment of Some Provisions of the Income Tax Law No. 10 of 2019
22. Renewal of the Tax Dispute Settlement Law and Amendment of Some Provisions of the Income Tax Law No. 16 of 2020
23. Amendment of Some Provisions of the Income Tax Law No. 26 of 2020
24. Waiver of Delay Fees, Additional Tax, and Interests, and Renewal of the Tax Dispute Settlement Law No. 173 of 2020
25. Amendment of the Stamp Tax Law and Income Tax Law (Securities Tax - Tax on Dividend Distributions) No. 199 of 2020
26. Issuance of the Unified Tax Procedures Law No. 206 of 2020
27. Executive Regulations of the Unified Tax Procedures Law No. 286 of 2021
28. Issuance of the Unified Public Finance Law No. 6 of 2022
29. Waiver of Delay Fees, Additional Tax, and Interests, and Renewal of the Tax Dispute Settlement Law No. 153 of 2022
30. Amendment of Some Provisions of the Income Tax Law, and Amendment of Some Provisions of Law 182 of 2020 - No. 30 of 2023
31. Amendment of Some Provisions of the Income Tax Law No. 175 of 2023
32. Amendment of Some Provisions of the Income Tax Law No. 7 of 2024