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Egypt · tax residency · 2026

How many days make you tax resident in Egypt?

183days
Tax residency thresholdchecked 2026-08-18 · eta.gov.eg

183 days MORE THAN 183 days, continuous or intermittent, within any twelve months — note this is a rolling twelve-month window, not the tax year, and the test is 'exceeding' 183 days rather than '183 or more' makes you tax resident in Egypt — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Egyptian Tax Authority (ETA) — مصلحة الضرائب المصرية publishes them at eta.gov.eg, checked 18 August 2026.

Day threshold
183 days MORE THAN 183 days, continuous or intermittent, within any twelve months — note this is a rolling twelve-month window, not the tax year, and the test is 'exceeding' 183 days rather than '183 or more'
Tax year
1 January – 31 December (or any 12-month period adopted as the basis for computing the tax)
Other tests
Article 2, Income Tax Law No. 91 of 2005: a natural person is resident in Egypt in any of the following cases — (1) if he has a permanent home in Egypt; (2) residing in Egypt for a period exceeding 183 days, continuous or intermittent, within twelve months; (3) an Egyptian performing his official duties abroad and receiving his income from an Egyptian treasury. The Executive Regulations set out the rules for determining the permanent home and the effective place of management.
Authority
Egyptian Tax Authority (ETA) — مصلحة الضرائب المصرية
Official page
eta.gov.eg
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

worldwideIncome IS DELIBERATELY NULL. The widely repeated formulation that Egyptian residents are taxed on income realised in Egypt AND abroad where Egypt is the centre of their commercial, industrial or professional activity could NOT be located in the official text. The phrase 'مركز نشاطه' (centre of his activity) does not appear in Articles 2, 5, 6, 9, 17, 19, 32 or 33 as promulgated in the 2005 Official Gazette. It may sit in the Executive Regulations (Ministerial Decree 991/2005) or a later amending law, neither of which could be full-text searched: ETA publishes its tax laws only as image-only PDF scans with no text layer, and no OCR tooling was available, so articles had to be read by rendering individual pages. WHAT IS VERIFIED: Article 6 charges "an annual tax on the total net income of resident and non-resident natural persons in respect of their income realised in Egypt", from four sources — salaries and the like, commercial or industrial activity, professional or non-commercial activity, and real-estate wealth. Article 9(1) taxes salary income "whether for work performed in Egypt or abroad, where the consideration was paid from a source in Egypt". Article 32(1) taxes professional and non-commercial income only "if resulting from carrying on the profession or activity in Egypt". Article 19 lists nine categories of taxable commercial and industrial profit, none containing a foreign-activity clause. Article 5 defines the tax period as the fiscal year beginning 1 January and ending 31 December, or any 12-month period taken as the basis for computing the tax. Do not assert a worldwide charge for Egypt without a further check of the Executive Regulations.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Egypt to work remotely, the Egypt digital nomad visa page covers the permission side.

Sources

Questions people ask about Egypt tax residency

How many days can you spend in Egypt before becoming tax resident?

183 days MORE THAN 183 days, continuous or intermittent, within any twelve months — note this is a rolling twelve-month window, not the tax year, and the test is 'exceeding' 183 days rather than '183 or more' makes you tax resident in Egypt. Days are not the only route in: Article 2, Income Tax Law No. 91 of 2005: a natural person is resident in Egypt in any of the following cases — (1) if he has a permanent home in Egypt; (2) residing in Egypt for a period exceeding 183 days, continuous or intermittent, within twelve months; (3) an Egyptian performing his official duties abroad and receiving his income from an Egyptian treasury. The Executive Regulations set out the rules for determining the permanent home and the effective place of management. Checked 18 August 2026 against eta.gov.eg.

When is Egypt's tax year?

1 January – 31 December (or any 12-month period adopted as the basis for computing the tax). Day counts are measured against that year unless the rule names a different period — here, MORE THAN 183 days, continuous or intermittent, within any twelve months — note this is a rolling twelve-month window, not the tax year, and the test is 'exceeding' 183 days rather than '183 or more'.

How does Stretch count tax days for Egypt?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Egypt, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.