EL NAGAR & CO.Accountants & advisers

Tax updates

Tax developments for your business

A curated overview of selected tax topics, with direct links to Egyptian Tax Authority laws and guidance. The effect of each change depends on your circumstances.

Sources last reviewed: 5 November 2026

Law No. 6 of 2025

Simplified tax regime for projects

The law provides tax incentives and facilitation for projects with annual turnover not exceeding EGP 20 million, including some professional activities. Entry is not automatic: eligibility, exclusions and continuing obligations need review before an application.

  • Review turnover, business activity and available tax records.
  • Identify the documents and returns relevant to the project.
  • Check eligibility and the application process before formal submission.
Apply through the officeRead the law

The button opens a WhatsApp enquiry to the office. It does not submit an official application to the Tax Authority. Any formal step follows a review of your circumstances, records and required authorisation.

Official source

Tax facilitation initiative

Tax updates

More topics we follow

Explore the issue relevant to your activity and read the original source for current rules and decisions.

Electronic invoices and receipts

The Authority’s guides cover onboarding, coding and integration. Requirements differ for business transactions and sales to final consumers; the decisions that apply to your activity must be checked.

E-invoice guidanceE-receipt guidance

Value-added tax updates

The official laws page lists legislation and amendments, including Law No. 149 of 2026. The effect of a change on your goods, services or transactions requires individual review.

VAT laws and amendments

Freelancers and e-commerce

The Authority explains that freelance, content creation and e-commerce activities are assessed under the applicable tax laws according to the activity. There is no separate tax law covering all such activities.

Freelance and e-commerce guidance

False invoices and the risk of using them

The Egyptian Tax Authority has warned against invoices for transactions that did not take place, used to claim tax benefits or deductions without basis. It says it traces issuers and users and takes legal action. The source does not provide a verified current list of companies or specific fine amounts.

Tax Authority warning on fictitious transactions

Practical checks before accepting an invoice

  • Confirm that goods were supplied or services were actually performed.
  • Match the supplier, contract, purchase order and delivery evidence to the invoice.
  • Keep correspondence, payment proof and supporting records for each transaction.
  • Review invoices and tax claims with a professional, and report offers to sell invoices through official channels.

Penalties and obligations depend on the facts, current law and decisions of the competent authorities. We do not publish a fine amount or accuse a company without a specific official record.

Tax updates

Which rules affect your business?

Send a short description of your activity and the issue you would like to discuss. The office will explain the documents and next steps after reviewing your circumstances.

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