Personal Income Tax bands restructured for 2024–25

The 2024–25 Finance Law restructured personal income tax bands — modest increases in the middle-band thresholds to offset inflation effects. Top marginal rate remained at 27.5%. Basic non-taxable threshold raised to EGP 40,000 (from EGP 30,000). Foreign residents on work permits are subject to Egyptian PIT on Egyptian-source income; 183-day residence triggers worldwide-income taxation.