Egypt — VAT law amendment phase two

On 23 June 2026 Egypt's House of Representatives approved a VAT Law amendment package (the second phase of the tax-facilitation initiative): VAT on medical equipment is cut from 14% to 5%, inputs and parts for kidney-dialysis machines are fully exempted, the VAT-suspension period on imported industrial machinery is extended from two to four years, and VAT-refund turnaround is shortened from six months to four (three months for enterprises with turnover below EGP 20 million).