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Law 91 and Tax Deductions: Cash and In-Kind Donations in Egypt

The Income Tax Law No. 91 of 2005 provides many benefits and exemptions for income derived from commercial and industrial activities or activities carried out by legal entities. The law specifies the costs and expenses that are deductible from the profits of commercial and industrial activities. One of these deductible costs includes cash and in-kind donations.

This outlines the tax treatment of cash and in-kind donations under Income Tax Law No. 91 of 2005 and its amendments. In light of the provisions of Article (23) in paragraphs [7] [8] of Income Tax Law No. 91 of 2005, Article six of Law No. 84 of 2015 establishing the “Long Live Egypt Fund,” Article 15 of Investment Law No. 72 of 2017, and Article 12 of Law No. 16 of 2018 establishing the “Honoring the Martyrs, Victims, Missing, and Injured of Military, Terrorist, and Security Operations and Their Families Fund,” donations provided are considered deductible costs, whether fully or partially, depending on their nature when determining the taxable income.

Application of the Legal Provisions:

I. Donations paid to the government, local administrative units, and other public legal entities are considered deductible costs regardless of the amount, with the requirement for the entity to include them in Schedule 402 of the tax return for legal entities and Schedule 102 for natural persons.

II. Donations and grants paid to registered associations, civil institutions in accordance with the laws regulating them, educational institutions, government-supervised hospitals, and Egyptian scientific research institutions are considered deductible costs, not exceeding 10% of the annual taxable net profit, in compliance with the provisions of Schedules 102 and 402 referenced in the first point.

III. In-kind and cash donations provided to the Long Live Egypt Fund are considered deductible costs, with the donating entity required to include them in the designated schedules of tax return forms.

IV. In-kind and cash donations made to the Fund Honoring Martyrs, Victims, Missing Persons, and those injured in military, terrorist and security operations and their families are considered deductible costs provided that they do not exceed 10% of the net annual tax profit while adhering to the previously mentioned tables.

V. The community contribution provided by establishments and companies established in accordance with the provisions of Investment Law No. 72 of 2017 and its executive regulations are considered deductible costs, provided that they do not exceed 10% of the net annual tax profit, adherence to the tables referred to before, and that they are for the purposes specified in the text of Article (15). From the aforementioned law in the same clause.

VI. Donations paid to the government, local administration units, and public legal persons, or which are transferred to them as costs, are considered deductible, not to exceed net annual revenues if the donor is a person who practices professional activities, and if the donations and subsidies paid by those in professional activities are for the benefit of associations and institutions. The Egyptian civil society declared in accordance with the provisions of the laws regulating it, educational institutions, hospitals subject to government supervision, and Egyptian scientific research institutions, costs must be deducted within the limits of 10% of the net annual revenue.


Income Tax Law No. 91 of 2005, along with its amendments and related laws, outlines the tax treatment of cash and in-kind donations in Egypt. These donations can be deducted from taxable income, subject to specific conditions.

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Written By

Ismael Mohamed - Senior Tax

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