Egypt VAT Guide for 2026: Rates, Registration & Filing
Egypt's standard VAT is 14%. Covers the registration threshold, the rules for nonresident digital suppliers, and monthly filing.
Last updated
Key Takeaways
Egypt charges 14% VAT on most goods and services, administered by the Egyptian Tax Authority (ETA) [1]. A business registers once taxable turnover passes EGP 500,000 over any 12 months, and non-resident B2C digital suppliers register through the Simplified Vendor Registration System (SVRS) [1][2]. For B2B sales the Egyptian customer accounts for VAT under the reverse charge [1]. Returns are filed monthly through the ETA portal [1]. SaaS, digital services, and clothing are taxable at 14%, while a statutory list of basic foodstuffs and financial services is exempt [1].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Egypt's VAT standard rate is 14% on most goods and services, including digital supplies [1]. Exports of goods and services are zero-rated, and a statutory list of supplies is exempt [1]. The tax authority is the Egyptian Tax Authority (ETA). Law No. 157 of 2025 amended the VAT Law but left the 14% standard rate unchanged [2].
Rate | Applies to |
|---|---|
Standard 14% | Most goods, services, digital supplies |
Zero 0% | Exports of goods and services |
Exempt | Financial services and statutory exempt supplies |
Registration & nexus threshold
The general VAT registration threshold is EGP 500,000 of annual turnover [2]. Foreign suppliers of remote and digital services to Egyptian consumers register under the Simplified Vendor Registration System (SVRS), introduced by Ministerial Decree No. 160 of 2023, once they exceed the EGP 500,000 threshold in any 12 months [1][2]. For B2B sales, the Egyptian business accounts for VAT under the reverse charge, though the non-resident may register voluntarily [1].
How to register for Egyptian VAT:
Confirm your taxable supplies to Egyptian customers.
Check whether you exceed the EGP 500,000 threshold.
Register through the ETA Simplified Vendor Registration System (SVRS).
Receive your registration and tax number.
Charge 14% VAT and file on the assigned cycle.
Filing frequency & deadlines
Non-resident vendors registered under the SVRS file simplified VAT returns and remit monthly [1]. Domestic taxpayers file monthly VAT returns following each tax period. Filing and payment are handled electronically through the ETA portal [1].
Exemptions
Exports of goods and services are zero-rated subject to conditions, and a statutory list of supplies is exempt, including specified financial services [1]. SaaS and electronic services supplied to Egyptian customers are taxable at 14% [1].
Penalties
Late filing, inaccurate returns, and non-registration attract administrative penalties plus interest under the VAT Law [1]. Failure to submit a return within the statutory grace period escalates the penalty substantially, and persistent non-compliance can trigger further ETA enforcement [1].
Sources
Verified July 2026 against ETA guidance and the 2025 VAT Law amendments.
Frequently asked questions
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