Corporate taxation

The corporate tax rate is 22.5%.

Transfer pricing

Egyptian transfer pricing regulations are contained in Article 30 of Income Tax Law No. 91 of 2005.

The 2018 Egyptian Transfer Pricing Guidelines provide guidance on a wide range of transfer pricing issues, such as the use of the most appropriate method, and the documentation required to be prepared and maintained by taxpayers to demonstrate compliance with the Law and its Executive Regulations.


Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords