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Ease of Doing Business in

Egypt, Arab Rep

Egypt, Arab Rep Download Profile (1788.8KB, pdf)
Region Middle East & North Africa
Income Category Lower middle income
Population 91,508,084
GNI Per Capita (US$) 3,340
City covered Cairo

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 122 126 up
4
56.64 55.18 down
1.46
Starting a Business 39 70 up
31
92.43 87.48 up
4.95
Dealing with Construction Permits 64 63 down
1
72.46 72.25 up
0.21
Getting Electricity 88 129 up
41
70.33 57.74 up
12.59
Registering Property 109 105 down
4
58.30 58.19 up
0.11
Getting Credit 82 78 down
4
50.00 50.00
-
Protecting Minority Investors 114 129 up
15
48.33 43.33 up
5.00
Paying Taxes 162 162
-
51.96 51.42 up
0.54
Trading across Borders 168 157 down
11
42.23 51.01 down
8.78
Enforcing Contracts 162 162
-
40.90 40.90
-
Resolving Insolvency 109 105 down
4
39.51 39.49 up
0.02

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

162

DB 2016 Rank:

162

Change in Rank:

0

DB 2017 DTF (% points):

51.96

DB 2016 DTF (% points):

51.42

Change in DTF (% points):

up0.54

Indicator Egypt, Arab Rep Middle East & North Africa OECD high income
Payments (number per year) info_outline 29 17.8 10.9
Time (hours per year) info_outline 392 208.2 163.4
Total tax rate (% of profit) info_outline 43.5 32.3 40.9
Postfiling index (0-100) info_outline 29.1 65.7 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Employer paid - Social insurance contributions 12 165 26% on basic salary, 24% on variable salary (each reduced by 3% for medical scheme) gross salaries 24.36
Corporate income tax 1 69 22.5% taxable profit 14.66
Stamp duty on advertisements 1 20% advertisement value 3.54
Property tax 1 monthly rental value 0.82
Tax on insurance contracts 1 1% and 10% insurance premium 0.11
Value added tax (VAT) 12 158 10% value added 0.00 not included
Fuel tax 1 consumption 0.00 small amount
Employee paid - Social insurance contributions 0 jointly 14% on basic salary, 11% on variable salary (each reduced by 1% for medical scheme) gross salaries 0.00 withheld
Employee paid - Payroll tax on employee 0 jointly 20% gross salaries 0.00 withheld
Totals: 29 392 43.5
  • Answer
    Profit tax (% of profit) 14.7
    Labor tax and contributions (% of profit) 24.4
    Other taxes (% of profit) 4.6
    Answer Score
    Postfiling index (0-100) 29.1
    VAT refunds 0.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders. Manufacturers were added in 2015 but no practice yet recorded
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits 55.0
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Highly likely
    Time to comply with a corporate income tax audit (hours) 26.0 55.0
    Time to complete a corporate income tax audit (weeks) 12.4 61.2
    Administrative appeal process
    First level administrative appeal authority Internal Committee within Tax Office
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 60 days

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.