Egyptian law · Tax and customs

Income Tax Law

Income Tax Law (Law 91 of 2005)

Law 91 of 2005Published on 9 June 2005In force since 10 June 2005179 articles

In force

Source: Official Gazette, issue 23 ab, of 9 June 2005

Source of this law: an unofficial copy; a second copy agrees with it on 87.1% of the articles; being matched against the Official GazetteAn amendment not yet applied: Law 182 of 2020

The articles

Issuing articles

1 2 3 4 5 6 7 8 9

Articles of the law

Articles 1–83

1 2 2 bis 3 4 4 bis 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 29 bis 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 46 bis 46 46 46 46 46 46 47 48 49 49 bis 50 51 52 53 54 55 56 56 bis 57 58 59 59 59 59 59 60 61 62 63 64 65 66 67 68 69 70 71 72 72 bis 73 74 75 76 77 78 79 80 81 82 83

Articles 84–149

84 85 86 87 87 bis 88 89 90 91 92 92 bis 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 135 bis 136 137 138 139 140 141 142 143 144 145 146 147 147 bis 148 149

Amending laws

Law 181/2005 · published 29 September 2005, in force from 30 September 2005
Law 1/2007 · published 20 January 2007, in force from 21 January 2007
Law 114/2008
Law 196/2008 · published 23 June 2008, in force from 24 June 2008
Law 101/2012 · published 6 December 2012, in force from 7 December 2012
Law 11/2013 · published 18 May 2013, in force from 19 May 2013
Law 164/2013 · published 12 December 2013, in force from 13 December 2013
Law 53/2014 · published 30 June 2014, in force from 1 July 2014
Law 201/2014 · published 16 December 2014, in force from 17 December 2014
Law 17/2015 · published 12 March 2015, in force from 13 March 2015
Law 96/2015 · published 20 August 2015, in force from 21 August 2015
Law 76/2017 · published 19 June 2017, in force from 20 June 2017
Law 82/2017 · published 21 June 2017, in force from 22 June 2017
Law 29/2018 · published 23 April 2018, in force from 24 April 2018
Law 97/2018 · published 23 June 2018, in force from 24 June 2018
Law 158/2018 · published 25 July 2018, in force from 26 July 2018
Law 10/2019 · published 20 February 2019, in force from 21 February 2019
Law 16/2020 · published 3 March 2020, in force from 4 March 2020
Law 26/2020 · published 7 May 2020, in force from 8 May 2020
Law 182/2020 · published 5 September 2020, in force from 6 September 2020
Law 206/2020 · published 19 October 2020, in force from 20 October 2020
Law 5/2021 · published 6 March 2021, in force from 7 March 2021
Law 30/2023 · published 15 June 2023, in force from 16 June 2023
Law 175/2023 · published 30 October 2023, in force from 31 October 2023
Law 7/2024
Law 151/2026 · published 28 July 2026, in force from 29 July 2026
Law 117/2014

This page shows the text for reference and is not legal advice. Check the text against the Official Gazette before relying on it.

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