Translation of Law No. 6 of 2025
Law No. 6 of 2025 covers tax incentives, simplified income tax rates, exemptions, and compliance obligations for projects with annual turnover not exceeding EGP 20 million.
Law No. 6 of 2025 provides an English-language reference to the legal provisions governing tax incentives and facilitations for small businesses and projects in Egypt. The law introduces a simplified tax regime for eligible commercial, industrial, and professional activities, including projects that were not previously registered with the Egyptian Tax Authority, with the objective of facilitating tax compliance and encouraging businesses to operate within the formal tax system.
The English Version of Law No. 6 of 2025 outlines the applicable income tax rates, ranging from 0.4% to 1.5% of annual turnover, alongside exemptions from certain taxes and fees, including stamp tax, State Financial Resources Development Fees, capital gains tax on specified assets, and tax on qualifying profit distributions. It also addresses the conditions for accessing these incentives, including tax return filing requirements and compliance with electronic invoicing and electronic receipt systems.
Additionally, the Translation of Law No. 6 of 2025 covers simplified tax procedures, quarterly value-added tax (VAT) returns, exemptions from withholding tax and advance tax payments, and simplified record-keeping obligations. The law further establishes restrictions on withdrawal from the tax regime, exclusions for certain activities, and the circumstances under which projects may cease to qualify for the available tax incentives and facilitations.
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