How are dividends taxed in Egypt?

Egypt applies a withholding tax on dividends distributed to individuals. The standard rate is 10% of the gross dividend, reduced to 5% where the shares are listed on the Egyptian Exchange and the qualifying holding conditions are met. The tax is withheld at source, so you receive the dividend net.

When does the reduced 5% rate apply?

The 5% rate generally applies to dividends from companies listed on the EGX, subject to conditions on the size and holding period of the stake set out in the income tax law. Dividends from unlisted companies are taxed at the 10% standard rate. The tool lets you choose which applies.

Is this a final tax or do I pay more later?

For individual shareholders the dividend withholding tax is generally a final tax — there is no further personal income tax on the same dividend. Corporate shareholders and certain structures can have different treatment, including participation reliefs not modelled here.

What about dividends paid by the company already taxed at corporate level?

Dividends are paid out of after-tax profits — Egyptian companies pay corporate income tax (commonly 22.5%) before distributing. The withholding tax then applies on top, at the shareholder level. This calculator works from the gross dividend declared to you, after corporate tax.

Do treaties change the rate for non-residents?

Yes. Double-tax treaties can reduce the withholding rate for non-resident shareholders below the domestic 10%. The tool applies the domestic rates you select; if you are a non-resident, check the relevant treaty for a lower rate.

Egypt Dividend Tax Calculator

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An Egypt dividend tax calculator that shows the withholding tax on a dividend and the net amount you receive. Egypt withholds 10% as standard, falling to 5% for qualifying listed-share holdings. Enter your gross dividend in EGP and the tool does the rest.

How it works

The withholding tax is a flat percentage of the gross dividend declared to you:

Tax = gross dividend × rate
Net = gross dividend - Tax

The rate is:

10% standard, for dividends from unlisted companies and listed shares that do not meet the reduced-rate conditions.
5% for dividends on shares listed on the Egyptian Exchange (EGX) where the qualifying stake and holding-period conditions are met.

For individuals this withholding is generally a final tax, so there is usually no further personal income tax on the same dividend.

Example and notes

You receive a gross dividend of 50,000 EGP from an unlisted company. At the standard 10% rate, 5,000 EGP is withheld and you keep 45,000 EGP. If instead the dividend came from qualifying EGX-listed shares at 5%, only 2,500 EGP is withheld and you keep 47,500 EGP.

Remember the dividend is already paid out of profits taxed at the corporate level (commonly 22.5%). Treaty rates can lower the figure for non-residents, and corporate shareholders may qualify for participation reliefs not modelled here. All figures are calculated locally in your browser.