Egyptian Real Estate Taxation Authority

We help you Paying your taxes

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News

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  • 19/08/2018
    Finance Minister inaugurates real estate tax building in Sinai more...
  • 10/08/2018
    Egypt central bank dismisses reports it planned to freeze accounts over unpaid real estate taxes more...
  • 10/08/2018
    Egypt's real estate tax countdown begins more...
  • 07/08/2018
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  • 26/04/2016
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  • 23/01/2016
    122,000 property tax appeals: Finance ministry more...
  • 10/06/2015
    Expert: Real estate tax law takes social justice into account more...
All news

Tax calculation

Illustrating tables

Calculating the tax on the first residential unit in the light of the republican decision 117/2014 (with exemption limit of L.E. 24000)

Due annual tax Tax base Net rental value Rental annual value Capital value Market value The unit
120 1200 25200 36000 1200000 2000000 First
750 7500 31500 45000 1500000 2500000 Second
1380 13800 37800 54000 1800000 3000000 Third
2010 20100 44100 63000 2100000 3500000 Fourth
2640 26400 50400 72000 2400000 4000000 Fifth
             

Calculating the tax on the second residential unit in the light of the republican decision 117/2014

Due annual tax Tax base Net rental value Rental annual value Capital value Market value The unit
126 1260 1260 1800 60000 100000 First
189 1890 1890 2700 90000 150000 Second
252 2520 2520 3600 120000 200000 Third
315 3150 3150 4500 150000 250000 Fourth
378 3780 3780 5400 180000 300000 Fifth
             

Calculating the tax on the non- residential unit (administrative/commercial) in the light of the republican decision 117/2014 (with exemption limit of L.E. 24000)

Due annual tax Tax base Net rental value Rental annual value Capital value Market value The unit
2,4 24 1224 1800 60000 100000 First
63,6 636 1836 2700 90000 150000 Second
124,8 1248 2448 3600 120000 200000 Third
247,2 2472 3672 5400 180000 300000 Fourth
492 4920 6120 9000 300000 500000 Fifth
             

Examples to calculate the real-estate tax

Calculating the tax on residential unit (private residency) :
Annual rental value is L.E. 36000.

Net annual rental value= rental annual value * 70 %
Net annual rental value = L.E. 36000 * 70% = L.E. 25200
Tax base= net annual rental value – exemption limit
Tax base = 25200 - 1200 = L.E. 24000
The tax = tax base * 10%
The tax = 1200 * 10% = L.E. 120

Calculating the tax on non-residential unit (non-private residency) :
Its rental annual value is L.E. 36000.

Net annual rental value= rental annual value * 70 %
Net annual rental value = L.E. 36000 * 70% = L.E. 25200
The tax = tax base * 10%
The annual tax = L.E. 25200 * 10 % = L.E. 2520 annually

Calculating the tax on non-residential unit (administrative/commercial) :
Its net annual rent L.E. 2700

Net annual rental value= rental annual value * 68 %
Net annual rental value = L.E. 2700 * 68% = L.E. 1836
Tax base= net annual rental value – exemption limit
Tax base = L.E 1836 - 1200 = L.E. 636
The tax = tax base * 10%
The tax = L.E. 636 * 10 % = L.E. 63.6 annually



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