Egypt salary calculator 2026
Free Egypt salary calculator 2026: net take-home pay for employees. Progressive income tax brackets, personal exemption and social insurance contributions on the insured wage. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Egypt (2026)
Educational monthly model for tax year 2026 (annual = month x 12), all amounts in EGP - not a payroll system, not a tax return, not tax advice. Some 2026 figures are provisional: the brackets and the income-band bracket phase-out are carried under Law 7/2025, and the social-insurance min / max wage rises 15% each January through 2027 under Law 148/2019. Out of scope: VAT, the insurance-premium deduction, end-of-service gratuity, in-kind benefits and bonuses taxed under separate rules.
Employment (salary tax)
- Annual personal exemption of EGP 20,000 (Law 7/2025), deducted from the annual salary base before the progressive schedule.
- Employee social insurance (NOSI): 11% of the insured wage, floored to the minimum and capped at the maximum monthly insurance wage; the employer pays 18.75% on the same base. The employee contribution is deductible from the salary-tax base (Social Insurance and Pensions Law 148/2019).
- Progressive salary tax on (annual gross minus employee social insurance minus personal exemption) using the seven-bracket schedule, with Egypt's income-band bracket phase-out: the 0% bracket only benefits lower total incomes, and as total annual income rises the entry bracket steps up (the 25% / 27.5% top range applies to the highest band).
Sources: Egyptian Tax Authority (ETA) - Income Tax Law 91/2005 as amended by Law 30/2023 and Law 7/2025 (brackets, EGP 20,000 exemption, band phase-out), National Organization for Social Insurance (NOSI) - Social Insurance and Pensions Law 148/2019 (11% employee / 18.75% employer, insured-wage min / max).
Self-employed (commercial, industrial and professional income)
- Taxed on net profit (revenue minus deductible expenses) under the same personal-income progressive schedule and the same income-band bracket phase-out as employment income. The EGP 20,000 personal exemption is a salary-tax facility and is not applied to business / professional profit.
- Social insurance is optional: an Egyptian self-employed person may join the comprehensive scheme (Law 148/2019), paying the whole contribution at a combined rate around 21% on a declared insured income between the same min and max insurance wage.
- Income tax is settled via the annual return; net = revenue minus expenses minus income tax (minus optional comprehensive social insurance).
Sources: Egyptian Tax Authority (ETA) - Income Tax Law 91/2005 as amended (brackets and band phase-out for business / professional income), National Organization for Social Insurance (NOSI) - comprehensive social insurance for the self-employed (Law 148/2019).