How are charitable donations treated for Egyptian corporate tax?

Donations to governmental entities are 100% deductible, while donations to certified Egyptian registered NGOs are capped at 10% of annual net profit.

EgyptUpdated for 2026Finance

Egypt Corporate Income Tax Calculator 2026 (22.5%)

Calculate Egypt corporate income tax for legal entities at the statutory 22.5% rate under Article 49 of Law 91 of 2005, including donation caps and net profit.

Corporate Income Tax Business & Companies Finance & Investment Taxes & Duties

Calculated Result

Corporate Income Tax Payable

112,500EGP

Calculator Inputs

Gross Annual Revenue

EGP

Quick select:

Cost of Goods Sold (COGS)

EGP

Quick select:

Operating & Administrative Expenses

EGP

Quick select:

Donations to Registered Egyptian NGOs

EGP

Quick select:

Corporate Income Tax Payable

112,500EGP

Net Profit After Tax

387,500 EGP

Taxable Net Base

500,000 EGP

Effective Revenue Tax Rate

5.63%

Allowed Charitable Deductions

0 EGP

Profit Distribution vs Corporate Tax

Net Profit After Tax

387,500 EGP(43%)

Tax Payable (22.5%)

112,500 EGP(13%)

Operating Expenses

400,000 EGP(44%)

This calculator is an indicative financial tool. Official tax declarations are subject to certified audits and Egyptian Tax Authority regulations.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: قانون الضريبة على الدخل المصري رقم 91 لسنة 2005 وتعديلاته حتى عام 2026 (المادة 49 - ضريبة أرباح الأشخاص الاعتبارية 22.5%)Last Verified: 2026-09-04

Calculation Methodology

Taxable Net Profit = Gross Revenue - Costs - Expenses - Allowable Donations (capped at 10% for NGOs). Corporate Income Tax = Taxable Profit * 22.5%.

Frequently Asked Questions

The standard corporate tax rate for legal commercial entities in Egypt is 22.5% of net taxable annual income under Article 49 of Law 91/2005.

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Egypt Corporate Income Tax Calculator 2026 (22.5%)

Calculator Inputs

Profit Distribution vs Corporate Tax

Calculation Methodology

Frequently Asked Questions

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