Egypt/ 5.1 General legislation  

5.1.5 Tax laws

Tax Law 91 of 2005 specifies the income tax and includes "royalties", which are the money paid in return for the use or the right to use the publishing rights of a literary, artistic or scientific work, including films, or any patent, trade mark, design, model, plan, combination or secret process or in return for the use or the right to use industrial, commercial or scientific equipment or information related to industrial, commercial or scientific expertise.

Some cultural institutions in Egypt, which stage ticketed public cultural events are treated as night clubs given that the Law did not specify a particular concept for places in which artistic shows are staged.

These institutions, such as Saqiet Al Sawy and the Egyptian Center for Culture and Arts (Makan) are subject, in terms of taxation, to the Ministry of Trade and Supply.

The Law stipulates that any activity conducted in Egypt shall be taxed and a 20% income tax shall be imposed on the activity and not on the legal form of the institution. Charities such as shelters and cooperative associations and their unions shall be exempted from taxes in accordance with their non-profit, social, scientific, cultural or sporting activities, otherwise any other income shall be taxed.

Other exemptions stipulated by the law include:

Revenues from writing books and religious, scientific, cultural and literary articles.


Chapter published: 01-04-2016


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