Egypt: 2022 Tax Year Changes

Egypt: 2022 Tax Year Changes

The maximum limit of the Basic Salary which is subject to social insurance has increased to L.E. 9,400 per month, and the minimum Basic Salary which is subject to social insurance has increased to L.E. 1,400 per month.

The monthly insured earning cap for those registered as employers (e.g. board members and registered directors) will be L.E. 9,400 monthly, effective from 1 January 2022.

This change is in accordance with Law No. 148 of 2019, and circular letter No.1 of year 2020, which indicates the maximum and minimum limits of the basic salary which is subject to social insurance.

This limit is increased by 15% on the 1st of January of each year for a period of seven years starting from 1 January 2021 per the table below. The rate of increase for 2028 and subsequent years will be based on the actual inflation rate.


Year

Minimum Wage (EGP)

Maximum Wage (EGP)

2020

1000

7000

2021

1200

8100

2022

1400

9400

2023

1700

10900

2024

2000

12600

2025

2300

14500

2026

2700

16700

2027

3200

19300



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