Egyptian Salary Tax Calculator

Add employees and review computed tax and social insurance.

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Employees

Employee NameMonthly amount (EGP)Declared allowances (EGP/month)DisabilityArt. 53

Art. 53Apply Article 53 allowance optimisation (Law 148/2019). Checked = CW = Gross ÷ 1.30. Unchecked = fully insured on gross.

Declared allowances (EGP/month)Leave blank to assume the pay structure takes the maximum exemption. Enter 0 to insure on the whole gross. Any amount above 30% of the contribution wage is capped automatically.

Article 52 excludable types: transport, travel, session attendance, housing, clothing, car, secondment, and cost of living abroad. Representation allowance is NOT excludable.

Results2026

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Showing 0 of 1 employees. Rows without a valid monthly gross are excluded.
Monthly Deductions = Monthly Taxes + Monthly Employee SI. Total Payable to Government = Monthly Deductions + Monthly Employer SI. Employee SI is deducted from annual gross before income tax is calculated. Article 53 applied  ·  Disability exemption applied.

Total cost to company

Comprehensive health insurance (Law 2/2018) applies only where the governorate has entered the system.
The Article 21 training fund applies at 30 workers or more.
Employer social insurance506.25
Employer health insurance0.00
Training fund (Art. 21)0.00
Health insurance (employee)0.00
Martyrs Fund (0.05%)0.00
Total monthly cost to company506.25
Employer on-cost

Annual periodic allowance (Art. 12, Law 14/2025)

Every employee is entitled to an annual increase of at least 3% of the insurance wage, with a floor of EGP 250 per month, falling on their own anniversary of hiring or of the previous allowance. It is mandatory; relief requires referring the matter to the National Wages Council, which decides within 30 days.

Minimum lawful monthly increase250.00
Annual cost across all employees3,000.00

Computed on the legal position as at 30/08/2026. Tax regime applied: Law 91/2005 as amended by Law 7/2024. Sources: Law 91/2005 as amended by Law 7/2024; Law 148/2019 and its executive regulation (Decree 2437/2021), Articles 53 and 57.