Egypt VAT Rate 2026: 14% Standard Rate

How Much Is VAT in Egypt?

The standard VAT rate in Egypt is 14% in 2026. Other rates: 5% — Machinery and equipment used in the production of goods or services (excluding passenger cars and buses); 0% — Exports of goods and services. Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Egypt VAT

To add 14% VAT to a net (tax-exclusive) price, multiply it by 1.14. To remove VAT from a gross (tax-inclusive) price, divide it by 1.14.

• Add VAT: EGP 100 net × 1.14 = EGP 114 gross (that is EGP 14 of VAT)
• Remove VAT: EGP 114 gross ÷ 1.14 = EGP 100 net (that is EGP 14 of VAT)

Use the Egypt VAT calculator above for any amount, or compare Egypt with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2025: Law No. 157 of 2025 (effective 18 July 2025) moved construction from a 5% schedule tax to 14% VAT and added crude oil to VAT
• 2022: Electronic receipt (e-receipt) system for B2C sales launched
• 2020: Mandatory B2B e-invoicing introduced in phases
• 2017: Standard rate raised from 13% to 14% on 1 July 2017
• 2016: VAT Law No. 67 of 2016 introduced VAT at 13%, replacing the General Sales Tax

Is the VAT rate the same everywhere in Egypt?

The same rates apply throughout Egypt. Public and private free zones and the Suez Canal Economic Zone benefit from VAT relief on qualifying supplies and imports.

Good to know

Egypt runs both VAT and a schedule (table) tax: goods such as cigarettes, alcohol and some petroleum products carry a fixed or percentage table tax, sometimes in addition to VAT.

Since 18 July 2025 construction and contracting services are subject to 14% VAT with full input deduction, replacing the old 5% schedule tax; transitional rules apply to contracts signed before that date. Construction of places of worship retains special treatment.

In May 2026 the ETA issued unified executive instructions for processing VAT refunds.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods and services
• Supplies to free zones for their licensed activities

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Basic foodstuffs such as bread, milk, rice, fresh fruit and vegetables
• Medical and healthcare services
• Education services
• Banking services (other than fee-based services)
• Residential property rental and sales of residential property
• Public passenger transport

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Egyptian Tax Authority (ETA) before relying on them.

Cross-border rules

Digital services and e-commerce: Non-resident providers of electronic services to Egyptian consumers must register under the simplified VAT registration regime and charge 14% VAT; B2B customers self-account.

Tourist VAT refunds: Yes: non-resident visitors staying under three months can reclaim VAT on purchases of at least EGP 1,500 per invoice, with refunds at designated ports of departure.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Egypt?

The standard VAT rate in Egypt is 14% in 2026. Other rates in force: 5% (reduced rate), Various (table tax (schedule tax)), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Egypt?

To add 14% VAT, multiply the net price by 1.14. To remove it from a VAT-inclusive price, divide by 1.14; the difference is the VAT. The calculator at the top of this page does both.

Is construction subject to VAT in Egypt?

Yes. Since 18 July 2025, construction and contracting are taxed at the standard 14% VAT rate with input VAT deduction, replacing the previous 5% schedule tax.

Can tourists get a VAT refund in Egypt?

Yes. Non-resident visitors staying less than three months can reclaim VAT on purchases of at least EGP 1,500 per invoice when taking the goods out of Egypt.

Who needs to register for VAT in Egypt?

Registration threshold: Annual turnover of EGP 500,000 under VAT Law No. 67 of 2016; suppliers of table-tax goods and services must register regardless of turnover. Foreign businesses: Non-residents supplying digital and other services to consumers in Egypt must register under a simplified regime; B2B services from abroad are taxed under reverse charge.

Where these figures come from

• Egyptian Tax Authority
• EY: Egypt significant VAT updates
• WTS: Egypt VAT update, contracting and construction at 14%
• PwC Worldwide Tax Summaries: Egypt other taxes
• ETA: tax refund procedures for non-resident tourists