How is capital gains tax on shares calculated in Egypt?

Egypt's headline rate on gains from listed EGX shares is 10%, charged on the net gain (sale proceeds minus cost). However, this tax on listed-share gains has been repeatedly suspended and deferred — most recently postponed through to the mid-2020s. The tool calculates the 10% figure but flags the suspension so you can check current status.

Is there capital gains tax on property in Egypt?

Egypt does not tax the realised profit on real estate as a capital gain. Instead it levies a 2.5% real estate disposal tax on the gross sale value, whether or not you made a profit. The tool applies this when you choose the property option, using the sale value rather than the gain.

What is the suspension on listed-share gains?

To support the stock market, Egypt has repeatedly suspended the capital gains tax on listed EGX shares for resident individuals, with the suspension extended several times. Unlisted shares and certain other gains can still be taxable. Always confirm whether the suspension is in force for your disposal date.

Are losses deductible against gains?

For taxable share gains, losses can generally be offset against gains in the same category within the rules. The tool computes a single disposal; if your gain is negative it shows no tax due. Carry-forward and netting across multiple disposals are not modelled here.

Does this cover non-residents or unlisted shares?

It models the common cases — listed shares at 10% and property at 2.5%. Non-residents, unlisted shares, founder shares and treaty positions can have different treatment. Treat the result as a general estimate and confirm your specific position with an adviser.

Egypt Capital Gains Tax Calculator

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An Egypt capital gains tax calculator for the two situations people actually face: selling listed EGX shares (a 10% gain tax, subject to a long-running suspension) and selling real property (the 2.5% disposal tax on the sale value, not the profit). Enter your figures to see the duty and your net proceeds in EGP.

How it works

The tool branches on the asset type.

Listed shares — tax on the net gain:

Gain = sale proceeds - purchase cost
Tax  = max(Gain, 0) × 10%

A negative gain produces no tax. Importantly, the tax on listed-share gains for resident individuals has been repeatedly suspended, so the tool shows the 10% figure but flags that you should confirm whether the suspension applies on your disposal date.

Real property — Egypt does not tax the gain. It charges a flat disposal tax on the gross value:

Tax = sale value × 2.5%

This is the same 2.5% real estate disposal tax used for property transfers, applied regardless of profit.

Example and notes

Sell EGX shares bought for 100,000 EGP for 160,000 EGP. The gain is 60,000 EGP and the headline 10% tax is 6,000 EGP — but if the suspension is in force, nothing is due. Sell a flat for 2,000,000 EGP and the property disposal tax is 50,000 EGP (2.5%) whatever your profit.

These are general estimates. Treatment varies for non-residents, unlisted shares and across multiple disposals, and the share suspension status changes over time. All figures are calculated locally in your browser.