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Egypt introduced limited VAT amendments to broaden the tax base and correct market distortions, maintaining existing exemptions for essential goods, healthcare, education, and the general VAT rate.
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Construction services now face the standard VAT rate instead of 5%, allowing contractors to deduct VAT on inputs and equipment, potentially lowering service costs and formalizing the sector.
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Shops and administrative units in non-commercial areas remain exempt, while commercial administrative units in malls face a 1% tax on sale or rental value to harmonize taxation.
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Crude oil is subject to a 10% schedule tax without affecting local petroleum prices, as the sole purchaser accounts for costs, and other tax adjustments support sector equity and compliance.
Sources:
Latest Posts in "Egypt"
- Egyptian Tax Authority Enforces New E-Receipt Rules in Phase 8 Rollout Starting September 2025
- Egypt Amends VAT Law: Changes in Tax for Cigarettes, Alcohol, Construction, and Exemptions
- Update – Egypt VAT Law Changes for Crude Oil, Advertising and News Agency Services, and Construction Services
- Law No. 5 of 2025: Taxpayer Status Settlement and Audit Waivers for Pre-2025 Tax Periods
- Egypt Implements Major VAT Reforms on Cigarettes, Alcohol, Construction, and More Effective July 2025
