Employer Tax Contributions

Tax Type	Rate	Base
Social Security (Employer Share)	18.75%	Employee's total social insurance salary (capped at EGP 14,500/month, minimum EGP 2,300/month)
Health Insurance (Employer Share)	3.25%	Employee's socially insurable wages (no cap)
Income Tax Withholding	Progressive (2.5% - 27.5%)	Employee's gross salary after deductions

Filing & Compliance

• Register new employees with the Egyptian Tax Authority (ETA) and National Organization for Social Insurance (NOSI) within 15 days of hiring.
• Remit withheld taxes and social security contributions by the 15th of the following month.
• File quarterly tax returns within one month after each quarter-end and an annual salary tax reconciliation by January 31 of the following year.

Income Tax Brackets

Income Range (EGP)	Tax Rate
Up to 40,000	0%
40,001 to 55,000	10%
55,001 to 70,000	15%
70,001 to 200,000	20%

Employee Contributions

Deduction Type	Rate	Cap (EGP/month)
Social Security	11%	14,500
Health Insurance	1%	No specific cap mentioned

Personal Allowances

• Annual personal allowance: EGP 20,000.
• Social Security Contributions are deductible from taxable income.
• Premiums for life and health insurance are deductible, up to 15% of net revenue or EGP 10,000, whichever is lower.