Egypt compliance calendar

6 recurring Value Added Tax (VAT) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Egypt rules take effect.

Egyptian Tax Authority (ETA) — مصلحة الضرائب المصرية

Egypt on the map

Next Form 10 — monthly VAT and Table Tax return (نموذج رقم ١٠) 30 Sept 2026

View as

Mon

Tue

Wed

Thu

Fri

Sat

Sun

Return filing

Dates already include the weekend and public-holiday shift where Egypt applies one — 1 of 6 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Form 10 — monthly VAT and Table Tax return (نموذج رقم ١٠)

Value Added Tax (VAT) and Table Tax · Monthly · return filing

last day of the month after the month ends Verified 2026-09-23

Who files: Every VAT registrant — the compulsory registration threshold is EGP 500,000 of taxable and exempt sales in 12 months; importers, exporters, distribution agents and Table-Tax suppliers register whatever their turnover
Notes: The tax period is the calendar month, and its return is due by the last day of the following month — the May return by 30 June. File every month, even with no sales, and pay the tax shown on the return the same day you file it. Any late filing is an offence under Article 69 of the Unified Tax Procedures Law (fine EGP 3,000 to 50,000 on top of the tax); more than 60 days late is a heavier offence under Article 70 (EGP 5,000 to 200,000). Non-resident suppliers under the simplified registration scheme file their own monthly return, Form 10/1, by the same date. ETA can let exporters, importers and service providers who trade once or twice a year file only for the month of the transaction.
Source: إقرار الضريبة على القيمة المضافة يقدم شهريًا على نموذج رقم(10) Egyptian Tax Authority

See the source text

“والتي تنتهي في آخر يوم من الشهر الميلادي الذي يقدم عنه الإقرار ، مع العلم بأن الإقرار يقدم شهريًا ، ومهلة تقديم إقرار الضريبة على القيمة المضافة خلال الشهر التالي من تاريخ انتهاء الفترة الضريبية”

Screenshot of Egyptian Tax Authority showing the Form 10 — monthly VAT and Table Tax return (نموذج رقم ١٠) deadline

Open full size Captured from Egyptian Tax Authority on 2026-09-23

Quarterly VAT return — simplified regime for small enterprises (Law 6/2025)

Value Added Tax (VAT) · Quarterly · return filing

within 1 month of the end of each three-month return period (due by the last day of the following month, with payment) Verified 2026-09-23

Who files: Enterprises with annual turnover of up to EGP 20 million that have applied for the simplified regime under Law 6/2025 (in force 1 March 2025)
Notes: A business in the simplified regime files four VAT returns a year instead of twelve: each covers three months and is due, with the tax, within the month after those three months end. ETA has not published which three months each return covers — calendar quarters, or periods counted from the day the business joined — so no dates are shown here; check your return periods on the ETA e-filing portal. Keep to the deadlines: filing on time is a condition of staying in the regime. The regime is permanent, not a time-limited amnesty.
Source: Law No. 6 of 2025 (simplified tax regime for enterprises with turnover up to EGP 20 million), Article 12 — Official Gazette No. 6 bis (و), 12 February 2025 Egyptian Tax Authority (Official Gazette reproduction)

See the source text

“ﺍﻟﺨﺎﺹ ﺒﺎﻟﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻀﺎﻓﺔ ﻓﻴﺘﻡ ﺘﻘﺩﻴﻤﻪ ﻋﻥ ﻜل ﺜﻼﺜﺔ ﺃﺸﻬﺭ”

Screenshot of Egyptian Tax Authority (Official Gazette reproduction) showing the Quarterly VAT return — simplified regime for small enterprises (Law 6/2025) deadline

Open full size Captured from Egyptian Tax Authority (Official Gazette reproduction) on 2026-09-23

Reverse-charge VAT on services bought from non-residents

Value Added Tax (VAT) · One-off · payment

within 30 days of the date the service is supplied Verified 2026-09-23

Who files: VAT-registered businesses and public bodies that receive a service from a non-resident supplier who is not registered under the simplified non-resident scheme
Notes: When a foreign supplier with no Egyptian VAT registration sells you a service, you work out the VAT yourself and pay it to ETA within 30 days of the date the service is supplied. The clock runs per purchase, not per return period, so it will not line up with your monthly return. If the supplier is registered under Egypt's simplified scheme for non-residents, it charges the VAT and this does not apply.
Source: Value Added Tax Law No. 67 of 2016, Article 32 — English translation by the General Department of Translation, ETA (updated 15 January 2023) Egyptian Tax Authority

See the source text

“and import services shall assess tax due on such services and pay such tax to ETA within 30 days as”

Screenshot of Egyptian Tax Authority showing the Reverse-charge VAT on services bought from non-residents deadline

Open full size Captured from Egyptian Tax Authority on 2026-09-23

VAT registration

Value Added Tax (VAT) · One-off · registration

within 30 days of the date sales reach the EGP 500,000 threshold (or the start of activity, for those with no threshold) Verified 2026-09-23

Who files: Anyone whose taxable and exempt sales over the preceding 12 months reach EGP 500,000; importers for trade, exporters and distribution agents regardless of turnover; suppliers of Table-Tax goods and services with no threshold
Notes: Apply within 30 days of the date your taxable and exempt sales over the last 12 months reach EGP 500,000. Importers buying for resale, exporters and distribution agents must register whatever their turnover, and so must anyone selling goods or services on the Table Tax schedule. If ETA finds your application incomplete, you have 15 days from its notice to supply what is missing. If you do not apply at all, ETA can register you itself from the information it holds. Once registered, notify ETA of any change to your registration details within 30 days; if the registrant dies, the heirs must notify ETA within 60 days of the death.
Source: Value Added Tax Law No. 67 of 2016, Article 16 — English translation by the General Department of Translation, ETA (updated 15 January 2023) Egyptian Tax Authority

See the source text

“register their names and data on the form specified for such purpose within thirty (30) days as of”

Screenshot of Egyptian Tax Authority showing the VAT registration deadline

Open full size Captured from Egyptian Tax Authority on 2026-09-23

Outstanding returns after a registrant's death (Law 206/2020 Art. 31(d))

Value Added Tax (VAT) and Table Tax · One-off · return filing

within 90 days of the registrant's death — returns for any period whose deadline had not yet arrived at the date of death Verified 2026-09-23

Who files: The heirs, executor or estate liquidator of a registrant who dies
Notes: When a registrant dies during a tax period, the heirs, the executor or the estate's liquidator must file the returns that had not yet fallen due by the date of death, within 90 days of it, and pay the tax from the estate. This is separate from telling ETA about the death, which the heirs must do within 60 days.
Source: Unified Tax Procedures Law No. 206 of 2020, Article 31(d) — Official Gazette No. 42 bis (ج), 19 October 2020, gazette p. 19 Egyptian Tax Authority (Official Gazette reproduction)

Return before a registrant's residence in Egypt ends (Law 206/2020 Art. 31(d))

Value Added Tax (VAT) and Table Tax · One-off · return filing

at least 60 days before the registrant's residence in Egypt ends (unless the departure is sudden and beyond the registrant's control) Verified 2026-09-23

Who files: A registrant whose residence in Egypt is coming to an end
Notes: A registrant who is leaving Egypt for good must file the tax return at least 60 days before their residence here ends. The only exception is a departure that is sudden and outside their control.
Source: Unified Tax Procedures Law No. 206 of 2020, Article 31(d) — Official Gazette No. 42 bis (ج), 19 October 2020, gazette p. 19 Egyptian Tax Authority (Official Gazette reproduction)

Egypt has no annual VAT return and no sales or purchase listing: e-invoices and e-receipts are cleared with ETA one document at a time as they are issued, not in periodic batches. A filing deadline that falls on an official holiday moves to the next working day; ETA applies Article 18 of the Civil and Commercial Procedures Law to VAT returns and announces each extension on its news page. Friday is the weekly holiday. Government offices also close on Saturday, and ETA has extended at least one Saturday deadline; a Saturday deadline is shown here on the Saturday, the earliest it can fall. Public holidays are announced by Prime Minister's decree each year and are not built into the dates shown, so a date here can be a day or more earlier than the real deadline, never later. Income tax, payroll withholding, stamp tax and the development levy run on their own calendars and are not covered here.

Screenshot of the official source stating the rule that governs Egypt's deadlines — مد أجل تقديم إقرار الضريبة على القيمة المضافة عن شهر سبتمبر 2025 حتى يوم الأحد الموافق 2 نوفمبر 2025 — Egyptian Tax Authority, captured 2026-09-23

What this calendar does not list

Not applicable Annual or reconciliation return — Egypt has no annual VAT return or reconciliation. The Unified Tax Procedures Law (Law 206/2020, Art. 31) provides monthly returns for VAT and Table Tax, quarterly returns for payroll withholding and annual returns for income tax only, and the former rule in VAT Law Art. 14 — an April return due by 15 June — was repealed by Law 206/2020 (checked 2026-09-23).
Not applicable Recapitulative listing — Egypt's Unified Tax Procedures Law and VAT Law publish no periodic listing return — no recapitulative statement, sales or purchase list or SAF-T equivalent. Transaction data reaches ETA per document through e-invoice and e-receipt clearance instead (checked 2026-09-23).
Not applicable E-invoicing / e-reporting cycle — B2B e-invoices and B2C e-receipts are cleared with ETA one document at a time as they are issued (ETA Decisions 323/2022 and 230/2022), with no periodic submission cycle. The time limits that do exist all run per document and are system settings in ETA's SDK that ETA can change without an instrument: a standard submission window, a configurable late-submission window (the SDK's worked example uses 25 days) and amendment windows of 96 or 72 hours. None of them is a filing cycle or a calendar deadline (checked 2026-09-23).

About this calendar

Which Egypt tax deadlines does this calendar cover?

6 recurring indirect-tax obligations — Value Added Tax (VAT) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-09-23). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Validate tax IDs in 100+ countries

Put these rules into practice — verify VAT, GST, and EIN numbers in real time with the Lookuptax API.

Explore the API