The income tax law promulgated by Law No. 91 of 2005 is imposed on the total net income of resident natural persons in relation to their incomes generated in Egypt or abroad if Egypt is a center for their commercial, industrial or professional activity. The tax also applies to the income of non-resident natural persons in relation to their incomes generated in Egypt. .

Attached are the laws and decisions amending, implementing and supplementing the law and its executive regulations

◾ Issuance of Income Tax Law No. 91 of 2005

https://drive.google.com/file/d/18rF60md85_Lrvu6OCQMCUL5jpMGn45nw/view?usp=drive_link

◾ Executive regulations of the Income Tax Law No. 991 of 2005

https://drive.google.com/file/d/1JoTOG4F7_SuA9I7mgSPy2anSsp13BLwr/view?usp=drive_link

◾ Amending Clause (9) of Article (50) of the Income Tax Law No. 181 of 2005

https://drive.google.com/file/d/1OuKCJcMpT2fFwLQMjUxwcg1SbQX4brCm/view?usp=drive_link

◾ Amending some provisions of the Income Tax Law No. 1 of 2007

https://drive.google.com/file/d/1QqpNYL0uJ1DhpY9W5TgOemmWWnCaRUlI/view?usp=drive_link

◾ Amending some provisions of the Income Tax Law and Reporting on Some Tax Facilitations No. 101 of 2012

https://drive.google.com/file/d/1mjJA817ZNdkrXcCvaeVO0vdDnL2RJIE1/view?usp=drive_link

◾ Amending some provisions of Income Tax Law No. 11 of 2013

https://drive.google.com/file/d/1SNr9Lu0SFX59ufCpQGaNUH0KTN0XVTZw/view?usp=drive_link

◾ Amending some provisions of the Income Tax Law No. 164 of 2013

https://drive.google.com/file/d/12IBg-1N_KUgW_sKwr_88ZCS8FMuC-w1K/view?usp=drive_link

◾ Imposing a temporary additional tax on income No. 44 of 2014

https://drive.google.com/file/d/1W70Y-nzOVim72ZxemcocOdaW9qxP4AsM/view?usp=drive_link

◾ Amending some provisions of the Income Tax and Stamp Tax Law No. 53 of 2014

https://drive.google.com/file/d/1AgBz3QeJCok5-i9_QGhqsSMMxl6boHQb/view?usp=drive_link

◾ Amending some provisions of the Income Tax Law No. 201 of 2014

https://drive.google.com/file/d/1AgBz3QeJCok5-i9_QGhqsSMMxl6boHQb/view?usp=drive_link

Amending some provisions of the Income Tax Law and imposing a temporary additional tax on income No. 96 of 2015 ◾

https://drive.google.com/file/d/1NoiaZJIBkGhyrnXSIfivd2eLVqtVdnwJ/view?usp=drive_link

◾ Amending some provisions of the executive regulations of the Income Tax Law No. 172 of 2015

https://drive.google.com/file/d/1gGZTeexGg6DhrJkAb_oKQ-H0mESnxYuZ/view?usp=drive_link

◾ Tax Disputes Submission Law No. 79 of 2016

https://drive.google.com/file/d/1mcpUyS4x_aJWNK0AWNqde5TjzNyz2b5S/view?usp=drive_link

◾ Amending some trade laws on income and Law No. 76 of 2017

https://drive.google.com/file/d/1nd1wrkyO3cG_v_LOu0A04vuVZ6Ok3Gw3/view?usp=drive_link

◾ Amending some trade laws on income No. 82 of 2017

https://drive.google.com/file/d/1iS-ukihGrZvha19qTPMWDf24MMEYO3Sk/view?usp=drive_link

◾ Renewing the implementation of the Diego Tax Disputes Law and amending some of its applications No. 14 Resolution of 2018

https://drive.google.com/file/d/10okHiBcJk9emugKWu4jdsq7ub3xx988j/view?usp=drive_link

◾ Amending some trade laws on income No. 29 of 2018

https://drive.google.com/file/d/1L3HL3-TtbG3HBcy12xt3Q-KB1SSRmmYH/view?usp=drive_link

◾ Amending some trade laws on income No. 97 of 2018

https://drive.google.com/file/d/1-lS3D6x6cWdxw5ovnbEwur3YfD6fxndx/view?usp=drive_link

◾ Amending some laws under the Law Dealing with the Disposal of Real Estate Transactions No. 158 of 2018

https://drive.google.com/file/d/1VtmJc9ZNyZbuiXf4ZVHRy3yOefVY30ov/view?usp=drive_link

◾ Amending the Tax Disputes Law to overcome opposition, additional tax, and fines No. 174, Resolution 2018

https://drive.google.com/file/d/1-UV84ljHkariY11LdvkxGHfqkHmC3TBI/view?usp=drive_link

◾ Amending some provisions of Income Law No. 10 of 2019

https://drive.google.com/file/d/17qcBXt_U8HrgpPy_4zgiad-06fL0ZUI3/view?usp=drive_link

◾ Reintroducing the Detroit Tax Disputes Law and amending some applications under the Income Law on Income No. 16 by virtue of 2020.

https://drive.google.com/file/d/1tBf68UkgU4yLKEua-Kr_sonv6WfrDkEI/view?usp=drive_link

◾ Amending some provisions of Income Law No. 26 of 2020

https://drive.google.com/file/d/16F5rVfQcPAYjUfTJyNu0C8oQc1Q9yLAU/view?usp=drive_link

◾ Skipping diversity, additional taxes, and benefits, and renewing the work of the Deluxe Tax Disputes Law No. 173 of the 2020 Resolution.

https://drive.google.com/file/d/1yxNlca9i1h9NtoBbmXqpQ4NCxWVOkjWk/view?usp=drive_link

◾ Legal amendment to numbers and income tax (securities tax - dividend seats) No. 199 of 2020

https://drive.google.com/file/d/1wQc9CDOZD5iMPFPk26p4gpxgkz7W3UK-/view?usp=drive_link

◾ Issuance of the Unified Tax Measures Law No. 206 of 2020

https://drive.google.com/file/d/1SG3krof6q-2-3GoZzO38Lo7vaydw5yK4/view?usp=drive_link

◾ Executive regulations of the Unified Tax Procedures Law No. 286 of 2021

https://drive.google.com/file/d/10XfbHELCKIEMaTTxz0gGLnFFHVu0nHPn/view?usp=drive_link

◾ Issuance of the Unified Public Finance Law No. 6 of 2022

https://drive.google.com/file/d/1h0uEMrkFOMYV1vw0cE2Q_Tn8cv5OgsjD/view?usp=drive_link

◾ Waiving the delay fee, additional tax, and interest, and renewing the implementation of the Tax Disputes Settlement Law No. 153 of 2022

https://drive.google.com/file/d/1o8PbJJS22B2Pgvg0kbX0041NgdI6ApX9/view?usp=drive_link

◾ Amending some provisions of the Income Tax Law, and amending some provisions of Law 182 of 2020 - No. 30 of 2023

https://drive.google.com/file/d/18BOGz-Pg2mR5wDx7TkEO12g-ipIbZWZ9/view?usp=drive_link

◾ Amending some provisions of Income Tax Law No. 175 of 2023

https://drive.google.com/file/d/10Z5jJSHA-8_xTR23hc7l38v3Ss8K8dNa/view?usp=drive_link

◾ Amending some provisions of Income Tax Law No. 7 of 2024

https://drive.google.com/file/d/1FcfB1kUCOQS4Z6H8EfDeEwlsY9tf5l9n/view?usp=drive_link