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: The annual personal allowance was increased from EGP 7,000 to EGP 9,000 .

: Effective from the first tax period ending after May 7, 2020 . : The annual personal allowance was increased from

For individuals with an annual net taxable income , the following progressive rates apply: 0% : First EGP 15,000 (Tax-free bracket) 2.5% : EGP 15,001 to EGP 30,000 10% : EGP 30,001 to EGP 45,000 15% : EGP 45,001 to EGP 60,000 20% : EGP 60,001 to EGP 200,000 22.5% : EGP 200,001 to EGP 400,000 25% : Over EGP 400,000 Key Provisions & Exemptions Implementation Dates Salaries : Effective from July 1, 2020

: Remained at a standard rate of 22.5% for most companies, though oil exploration companies are taxed at 40.55% . Implementation Dates Salaries : Effective from July 1, 2020 . 000 to EGP 9