Required certification · Egypt
Egyptian Tax Authority (ETA)
Egypt's tax authority: tax registration, VAT, income tax and the mandatory e-invoicing and e-receipt systems
Market position
The Egyptian Tax Authority administers income tax and VAT and runs the electronic invoicing and electronic receipt systems. Businesses register and update their tax file through its online taxpayer portal. E-invoicing was made mandatory in phases by ETA decisions, and ETA offers an online tool to check whether a taxpayer is covered.
Egypt-specific note
E-invoicing is mandatory for taxpayers named in ETA's phased decisions (phase 5 began on 15 December 2021 and phase 8 ran from September to December 2022); check your status with ETA's inquiry tool. For contractors, ETA lists Ministerial Decision 418/2025 on the tax basis for construction contracts, and October 2025 press reports describe 14% VAT being applied to contracting works.
Pros
- + Online taxpayer portal for registration and updating your tax file
- + Inquiry tools show whether a business must use e-invoicing or e-receipts
- + Law 6/2025 gives tax incentives and simpler rules to projects with annual turnover up to EGP 20 million
- + ETA publishes e-invoicing guides, videos and a list of service providers
Cons
- − E-invoices must be electronically signed and sent through integration with ETA's system
- − VAT and tax procedure laws were amended again in 2025 and 2026, including Law 149/2026
- − Press reports in October 2025 describe 14% VAT being applied to contracting works, including existing contracts
- − The VAT registration threshold has been under review since late 2025
Typical Egypt pricing
Official costs are the taxes themselves; the general VAT rate is 14%, still applied in June 2026 amendments per press reports. E-invoicing also needs an electronic signature and a connection to ETA's system, through your own software or one of the service providers ETA lists.
Why this matters for Egypt trades
The ETA administers income tax and VAT (general rate 14%) and runs the e-invoicing and e-receipt systems; e-invoicing is mandatory for taxpayers named in its phased decisions, and ETA offers an online tool to check whether a business is covered. Under Law 104 of 1992, no contracting work worth more than EGP 50,000 per operation may be assigned to or carried out by anyone who is not a working member of the EFCBC, which classifies members by specialization and capacity. Under Law 66 of 1974, engineering posts and works may only go to engineers or consulting offices registered with the Egyptian Engineers Syndicate. Companies are incorporated through GAFI’s Investor Services Centers or online; employers pay social insurance contributions on each insured worker’s wage under Law 148 of 2019, administered by NOSI; and inside new cities such as New Cairo, NUCA is the competent planning and building-permit body under Law 119/2008.
Egyptian construction and trades software selection is shaped by the Egyptian Tax Authority’s (ETA) e-invoicing and e-receipt systems, made mandatory in phases by ETA decisions, which require electronically signed invoices sent through integration with ETA’s system. Add VAT at a general rate of 14% (which press reports in October 2025 describe being applied to contracting works), membership of the Egyptian Federation for Construction and Building Contractors (EFCBC) for contracting work above EGP 50,000, Engineers Syndicate registration, social insurance contributions under Law 148 of 2019, and NUCA building permits for sites in the new cities. Some tools listed here price in USD, so their EGP cost moves with the exchange rate.
Frequently asked
Is Egyptian Tax Authority (ETA) a good fit for Egypt trades?
The Egyptian Tax Authority administers income tax and VAT and runs the electronic invoicing and electronic receipt systems. Businesses register and update their tax file through its online taxpayer portal. E-invoicing was made mandatory in phases by ETA decisions, and ETA offers an online tool to check whether a taxpayer is covered. E-invoicing is mandatory for taxpayers named in ETA's phased decisions (phase 5 began on 15 December 2021 and phase 8 ran from September to December 2022); check your status with ETA's inquiry tool. For contractors, ETA lists Ministerial Decision 418/2025 on the tax basis for construction contracts, and October 2025 press reports describe 14% VAT being applied to contracting works.
What does Egyptian Tax Authority (ETA) cost in Egypt?
Official costs are the taxes themselves; the general VAT rate is 14%, still applied in June 2026 amendments per press reports. E-invoicing also needs an electronic signature and a connection to ETA's system, through your own software or one of the service providers ETA lists. Pricing and availability can change by region; confirm current Egypt pricing on the vendor's site before committing.
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