Egypt - Revision history

imported>Doug Williamson: /* Corporate taxation */

2020-02-19T16:40:21Z

Corporate taxation

← Older revision		Revision as of 16:40, 19 February 2020
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	===Corporate taxation===		===Corporate taxation===
	Resident companies are taxed on worldwide income with a credit for foreign tax; non-resident companies are taxed on Egyptian-sourced income only.		Resident companies are taxed on worldwide income with a credit for foreign tax; non-resident companies are taxed on Egyptian-sourced income only.
	The rate of corporate income tax is 25% flat rate on annual net profits. A 5% temporary annual tax ~~applies~~ for the period 2014-2016 on net income exceeding EGP one million and is levied in addition to the 25% rate. Companies undertaking exploration or production of oil and gas are taxed at 40.55%.		The rate of corporate income tax is 25% flat rate on annual net profits. A 5% temporary annual tax applied for the period 2014-2016 on net income exceeding EGP one million and was levied in addition to the 25% rate. Companies undertaking exploration or production of oil and gas are taxed at 40.55%.
	Projects established under the free zone system are not liable to tax and duties in Egypt. Projects established under the Special Economic Zone regime are taxed at a reduced corporate income tax rate of 10%.		Projects established under the free zone system are not liable to tax and duties in Egypt. Projects established under the Special Economic Zone regime are taxed at a reduced corporate income tax rate of 10%.

2017-05-27T19:05:34Z

Update Ministry of Trade and Industry link.

← Older revision		Revision as of 19:05, 27 May 2017
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	* [http://www.mof.gov.eg http://www.mof.gov.eg]		* [http://www.mof.gov.eg http://www.mof.gov.eg]
	'''Ministry of Trade and Industry'''		'''Ministry of Trade and Industry'''
	* [http://www.~~mfti~~.gov.eg http://www.~~mfti~~.gov.eg]		* [http://www.mti.gov.eg/English/Pages/default.aspx http://www.mti.gov.eg/English/Pages/default.aspx]
	'''Egyptian Financial Supervisory Authority'''		'''Egyptian Financial Supervisory Authority'''
	* [http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp]		* [http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp]

2017-05-27T19:00:25Z

Update link for merged Ministry of Investment and International Co-operation.

← Older revision		Revision as of 19:00, 27 May 2017
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	'''Egyptian Financial Supervisory Authority'''		'''Egyptian Financial Supervisory Authority'''
	* [http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp]		* [http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp]
	'''Egypt Ministry of Investment'''		'''Egypt Ministry of Investment and International Co-operation'''
	* [http://www.~~investment~~.gov.eg http://www.~~investment~~.gov.eg]		* [http://www.moic.gov.eg/ http://www.moic.gov.eg/]
	'''The Egyptian Exchange'''		'''The Egyptian Exchange'''
	* [http://www.egx.com.eg http://www.egx.com.eg]		* [http://www.egx.com.eg http://www.egx.com.eg]

	[[Category:Book_Export]]		[[Category:Book_Export]]

2017-05-22T16:49:34Z

Replace EFSA website link with English language version.

← Older revision		Revision as of 16:49, 22 May 2017
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	* [http://www.mfti.gov.eg http://www.mfti.gov.eg]		* [http://www.mfti.gov.eg http://www.mfti.gov.eg]
	'''Egyptian Financial Supervisory Authority'''		'''Egyptian Financial Supervisory Authority'''
	* [http://www.efsa.gov.eg http://www.efsa.gov.eg]		* [http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp http://www.efsa.gov.eg/jtags/efsa_en/index_en.jsp]
	'''Egypt Ministry of Investment'''		'''Egypt Ministry of Investment'''
	* [http://www.investment.gov.eg http://www.investment.gov.eg]		* [http://www.investment.gov.eg http://www.investment.gov.eg]

2015-10-12T13:27:59Z

← Older revision		Revision as of 13:27, 12 October 2015
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	===Money laundering===		===Money laundering===
	Egypt has implemented anti-money laundering legislation (Anti-Money Laundering Law 80 of 2002, as amended and supplemented by subsequent decrees (Law No. 78 of 2003; Law No. 181 of 2008 and the Decree of May 2014); Decree No. 164 of 2002 and Decree No. 951-2003 of 2003, as amended).		Egypt has implemented anti-money laundering legislation: Anti-Money Laundering Law 80 of 2002, as amended and supplemented by subsequent decrees; Law No. 78 of 2003; Law No. 181 of 2008 and the Decree of May 2014; Decree No. 164 of 2002 and Decree No. 951-2003 of 2003, as amended.
	Egypt is a member of the Middle East and North Africa Financial Action Task Force (MENAFATF).		Egypt is a member of the Middle East and North Africa Financial Action Task Force (MENAFATF).
	Egypt has established a financial intelligence unit (FIU), the Egyptian Money Laundering Combating Unit (EMLCU), within the Central Bank of Egypt, which is a member of the Egmont Group.		Egypt has established a financial intelligence unit (FIU), the Egyptian Money Laundering Combating Unit (EMLCU), within the Central Bank of Egypt, which is a member of the Egmont Group.

2015-10-12T13:25:02Z

2015-07-27T13:06:38Z

Protected "Egypt" (‎[edit=sysop] (indefinite) ‎[move=sysop] (indefinite))

← Older revision

Revision as of 13:06, 27 July 2015

2014-11-14T17:10:51Z

← Older revision		Revision as of 17:10, 14 November 2014
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	Egypt has established a financial intelligence unit (FIU), the Egyptian Money Laundering Combating Unit (EMLCU), within the Central Bank of Egypt, which is a member of the Egmont Group.		Egypt has established a financial intelligence unit (FIU), the Egyptian Money Laundering Combating Unit (EMLCU), within the Central Bank of Egypt, which is a member of the Egmont Group.

	Supplied by BCL Burton Copeland (www.bcl.com). Data as at February 2014.		''Supplied by BCL Burton Copeland ([http://www.bcl.com www.bcl.com]). Data as at February 2014.''

	===Cash concentration===		===Cash concentration===

2014-11-14T17:09:27Z

← Older revision		Revision as of 17:09, 14 November 2014
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	Suppliers of zero-rated and exported goods and services can recover input tax paid on their supplies.		Suppliers of zero-rated and exported goods and services can recover input tax paid on their supplies.

	Tax information provided by Deloitte Touche Tohmatsu and Deloitte Highlight 2014 (www.deloitte.com).		''Tax information provided by Deloitte Touche Tohmatsu and Deloitte Highlight 2014'' ([http://www.deloitte.com www.deloitte.com]).

	==Banking service provision==		==Banking service provision==

2014-08-28T17:04:56Z

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	\|imagestyle = padding:10px 0px;		\|imagestyle = padding:10px 0px;
	\|captionstyle =		\|captionstyle =
	\|image = [[File:Flag_egypt.png\|160px\|alt=Flag of Egypt]]		\|image = [[File:Flag_egypt.png\|border\|160px\|alt=Flag of Egypt]]
	\|caption =		\|caption =