Egypt capital gains tax calculator
Egypt taxes gains in separate tracks: listed EGX securities paid 10% and are exempt from 29 July 2026, unlisted shares run the article 8 income scale, and real estate pays 2.5% of the total value. Every securities sale also carries a 0.05% stamp duty for the resident seller.
Work out the tax on a share, crypto, fund or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the listed rate by the date of each disposal across the 29 July 2026 change, stacks unlisted gains on the income scale, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Egyptian Tax Authority law text.
Current rules
The rates behind the number
The listed EGX rate, the income scale and the charges by year
| Tax year | Listed EGX gains | Unlisted shares (article 8 scale) | Real estate | Seller's stamp duty |
|---|---|---|---|---|
| 2021 | 10% of the net listed result | 0% to 25% | 2.5% of the value | 0.05% |
| 2022 | 10% of the net listed result | 0% to 25% | 2.5% of the value | 0.05% |
| 2023 | 10% of the net listed result | 0% to 27.5% | 2.5% of the value | 0.05% |
| 2024 | 10% of the net listed result | 0% to 27.5% | 2.5% of the value | 0.05% |
| 2025 | 10% of the net listed result | 0% to 27.5% | 2.5% of the value | 0.05% |
| 2026 to 28 July | 10% of the net listed result | 0% to 27.5% | 2.5% of the value | 0.05% |
| 2026 from 29 July | Exempt (article 50(7)) | 0% to 27.5% | 2.5% of the value | 0.05% |
| 2027 (planning) | Exempt, assumed continuing | 0% to 27.5% | 2.5% of the value | 0.05% |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed shares and securities on the Egyptian Exchange (EGX) | 10% of the year's net listed portfolio result through 28 July 2026; exempt from 29 July 2026 (Law 151 of 2026) |
| A disposal that causes the company's shares to be delisted | Outside the exemption: the article 8 income scale applies |
| Losses of an exempt listed disposal | Not deductible (article 50(7)); no individual securities carryforward was found |
| Unlisted shares, stakes and participations | The gain is added to your income on the article 8 scale, which runs to 25% (2021-2022) or 27.5% (from 2023) |
| Unlisted gain at fair value, held at least three years | Acquisition cost increased by the Central Bank credit-and-discount rate per holding year, on a weighted-average cost |
| Crypto and other valuables | No dedicated provision; the article 8 scale applies |
| Real estate and buildable land outside the villages | 2.5% of the total transaction value, with no reduction, due within 60 days |
| Article 43 exclusions | Gifts or bequests to a spouse, ascendant or descendant, leases over fifty years, forced sales, expropriation, public-benefit transfers |
| Securities transfer stamp duty | 0.05% of the total value borne by a resident seller (0.125% for non-residents), charged whether or not the gain is exempt |
| Return and payment | The individual return for a calendar year is due by 31 March of the following year; the property tax within 60 days of the transfer |
Tables come from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto has no dedicated Egyptian provision: the calculator applies the general article 8 reading.
Questions
Egypt capital gains questions
How much is capital gains tax in Egypt?
It depends on the asset. Gains on securities listed on the Egyptian Exchange paid 10% of the year's net listed portfolio result through 28 July 2026 and are exempt from 29 July 2026 under Law 151 of 2026. Unlisted shares, crypto and other valuables are added to your income on the article 8 scale, which runs to 25% for 2021 and 2022 and 27.5% from 2023. Real estate pays a disposition tax of 2.5% of the total value rather than a tax on the gain.
What changed on 29 July 2026?
Law 151 of 2026 was published on 28 July 2026 and took effect the following day. From 29 July 2026, capital gains on securities listed on the Egyptian Exchange are exempt from income tax for resident individuals (article 50(7)). The exemption does not allow the exempt disposal's losses to be deducted, and it does not apply where the disposal causes the company's shares to be delisted. The same law waives unpaid listed-securities capital gains tax for disposals from 16 June 2023 to that date.
Do losses reduce the tax?
Before 29 July 2026 the listed gain was computed on the year's net listed portfolio result, so listed losses netted inside the pool, and unlisted and crypto losses net against each other on the article 8 route. From 29 July 2026 the exemption expressly bars deducting the exempt disposal's losses. The Egyptian statute gives individuals no securities-loss carryforward, so this calculator carries nothing out.
How is capital gains tax charged in Egypt?
From 29 July 2026, capital gains from the disposal of securities listed on the Egyptian Exchange are exempt from income tax for resident individuals (Income Tax Law 91 of 2005, article 50(7), as replaced by Law 151 of 2026, gazetted 28 July 2026 and effective the following day). The exemption does NOT allow the losses of that disposal to be deducted, and it does not apply where the disposal causes the company's shares to be delisted. Source: https://eta.gov.eg/sites/default/files/2026-08/law.no_.151.of_.2026.pdf
How is the gain on unlisted shares worked out?
Gains on shares and financial securities NOT listed on the Egyptian Exchange are computed as the difference between the sale, exchange or disposal price and the acquisition cost, after deducting the brokerage commission; where the consideration is at fair value the acquisition cost is increased by the Central Bank of Egypt's announced credit-and-discount rate for each year of holding, but only where the disposal is not before three years have passed, and the acquisition cost is taken on a weighted-average basis (Income Tax Law 91 of 2005, article 46 bis 4, as replaced by Law 151 of 2026; the same cost rules, including the 0.5%-of-transaction deemed-cost cap and the 25% primary-offering uplift, were set out in Law 30 of 2023). These gains are taxed in the individual's hands under the article 8 scale, not at a flat rate. Source: https://eta.gov.eg/sites/default/files/2026-08/law.no_.151.of_.2026.pdf
What is the real-estate disposition tax?
Real-estate and buildable-land disposals outside the villages carry a disposition tax of 2.5% of the TOTAL transaction value, with no reduction and no netting of the cost, under Income Tax Law 91 of 2005 article 43 as replaced by Law 151 of 2026. The Article 43 exclusions are gifts and bequests to a spouse, ascendants or descendants, leases over fifty years, forced sales, expropriation for public benefit, and transfers to the government, local units or public-benefit bodies; inherited property and private-use property are expressly within the charge. Payment is due within sixty days of the disposal. Source: https://eta.gov.eg/sites/default/files/2026-08/law.no_.151.of_.2026.pdf
Is there a stamp duty on share sales?
Every sale of securities, listed or not, Egyptian or foreign, carries a stamp duty on the total value of the sale, borne by the buyer and the seller: 0.5 per thousand (0.05%) each for residents and 1.25 per thousand (0.125%) each for non-residents, with no costs deducted; same-day buy-and-sell transactions are outside it. The settlement body withholds it. Source: https://eta.gov.eg/sites/default/files/2024-03/law_no.199-2020.pdf
Do capital losses reduce the tax?
Losses: the listed-securities exemption from 29 July 2026 expressly does not permit the losses of the exempt disposal to be deducted (article 50(7)); before that date the listed gain was computed on the year's NET listed portfolio result, so listed losses netted within the listed pool. The reviewed statute does not give individuals a securities-loss carryforward schedule, so this calculator does not invent one and flags the gap. Source: https://eta.gov.eg/sites/default/files/2026-08/law.no_.151.of_.2026.pdf
When is the Egyptian return filed and paid?
Filing and payment: individual income-tax returns for the preceding calendar year are filed through 31 March of the following year (the 2025 returns were accepted through 31 March 2026); the real-estate disposition tax is due within sixty days of the transfer. Source: https://eta.gov.eg/en/node/1321
How is crypto taxed in Egypt?
There is no dedicated Egyptian crypto-asset income-tax provision in the reviewed law and ETA guidance. Applying the general rules to digital assets is provisional and depends on the classification of the asset and the activity; this calculator treats crypto as non-listed property on the article 8 scale and flags the interpretation. Source: https://eta.gov.eg/sites/default/files/2026-08/law.no_.151.of_.2026.pdf