Property Resale Tax in Egypt

Property Taxes in Egypt Explained — What Foreign Buyers Need to Know

Understanding Egyptian property taxes is essential before purchasing real estate in Hurghada or anywhere in Egypt. While Egypt’s property tax system is relatively straightforward compared to European markets, there are several fees and taxes that buyers and sellers should be aware of.

The Main Taxes on Buying Property in Egypt

1. Registration Tax (Stamp Tax)

Rate: 2.5% of the registered property value
Paid by: Buyer at the time of registration
Note: Registration value is often lower than the actual market price

2. Real Estate Tax (Annual)

Rate: 10% of the rental value as assessed by the Egyptian Tax Authority
Most residential properties under €150,000 market value fall below the minimum taxable threshold
Small investors typically pay little or no annual real estate tax

3. Capital Gains Tax on Resale

Rate: 2.5% of the total sale price (not the gain — the full sale price)
Law: Introduced under Egyptian Tax Law amendments; applies to all sellers
Foreign sellers: Same rate applies; tax is collected by the Real Estate Publicity Office

Do You Pay Property Tax in Egypt Every Year?

Yes, but in practice many residential properties below a certain assessed rental value are exempt. The Egyptian Tax Authority (ETA) assesses properties periodically. MAMO Property recommends consulting with a local real estate lawyer to understand your specific tax liability.

What is the Tax on Selling Property in Egypt?

The primary tax is the 2.5% capital gains/transfer tax on the full sale value. There is no separate inheritance tax on direct ownership transfers between immediate family members.

People Also Ask

Is there a tax treaty between the UK and Egypt? Yes — the UK-Egypt double tax treaty prevents double taxation on rental income. UK residents can offset Egyptian tax against UK tax obligations.

What is Law No. 157 of 2025 in Egypt? Law 157/2025 introduced amendments to the Egyptian Income Tax Law, with implications for expatriate property income reporting. Consult a local real estate lawyer for current guidance.

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