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Egyptian Sales Tax Department (Laws & Guides) in Egypt Business Directory

If we set aside the name “Consumption Tax “ it was nothing but an enlarged selective excise with various tax rates. It covered a host of goods without extending its net to include any service..However, need was urgent for further reform to support the macroeconomic policies-which Egypt began to adopt in the early nineties of the past century targeting at financial stability as well as accelerating the rates of economic development. Thus the G.S.T came into effect in order to adopt a uniform tax treatment to both goods and services either local or imported as well as to enlarge tax coverage in order to reach a general instead of previous selective taxes. It also aimed at improving economic performance and tax effectiveness through removing distortion resulting from the past Consumption Tax. G.S.T was applied in Egypt in two phases: the first was enacted by the aforesaid Law No 11 of 1991 as from May of that year in which manufacturers , taxable service renderers and Importers were subject to tax ; while the second which was applied by the Law 17 of 2001 brought traders whether wholesalers or retailers into the tax net. G.S.T standard rate is 10%. However there is a higher rate of 25% applied on some Luxury goods. Of course exports are zero rated so as to efficiently compete in the International markets. We have also applied the registration threshold principle in order to relieve small businesses from administrative burdens.

Telephone: 45 56803
Fax: 45 57801
Website: http://www.salestax.gov.eg/