Egypt Tax 2026: Stock CGT Abolished for Stamp Duty - Crypto Status Grey

Egypt made a trader-friendly pivot in 2026: capital gains tax on EGX shares was abolished and replaced by a small transaction stamp duty. Crypto, meanwhile, sits in a grey zone with no dedicated tax framework, and the central bank still restricts banking ties with virtual assets.

What Changed in 2026

• Stock CGT abolished: the 2026 law replaced EGX capital gains tax with a transaction stamp duty - 0.05% on blue chips and market-maker trades, 0.1% on other shares, charged on both the buy and the sell leg.
• Delistings still taxed: a 10% CGT is retained for disposals on delisting.
• Dividends: 10% withholding tax, or 5% for EGX-listed shares.
• Crypto: status remains grey - the central bank restricts banking ties with crypto, and there is no dedicated tax framework.
• Filing: annual PIT returns are due 31 March.

Stock CGT Is Gone - Here Is What Replaced It

Instead of taxing gains on Egyptian Exchange trades, the 2026 law levies a small transaction stamp duty: 0.05% on blue chips and market-maker transactions and 0.1% on other shares. The duty is charged on both sides - you pay on the buy and on the sell.

One exception survives: disposals that happen on delisting still face a 10% capital gains tax, so exit events outside normal EGX trading keep their old treatment.

Dividends: 10% or 5%

Dividend income carries a 10% withholding tax, reduced to 5% for shares listed on the EGX - a clear incentive to hold listed equity rather than unlisted stakes.

Crypto: the Grey Zone

Egypt has no dedicated crypto tax framework. The central bank restricts banking ties with crypto activities, which keeps the sector in a grey zone: assets are not clearly banned, but they are not clearly regulated or taxed either.

If you hold or trade crypto in Egypt, treat the lack of rules as risk, not freedom - a future framework could arrive without much warning, and banking access remains the practical bottleneck.

Forex and Filing

Retail forex gains are effectively untaxed in practice - there is no dedicated levy on currency trading profits for individuals. The annual personal income tax return is due 31 March.

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