Egypt Capital Gains and Securities Tax Guide 2026

Egypt published Law No. 151 of 2026 on 28 July 2026. The amendments took effect on 29 July 2026 and update rules on capital gains, dividends, interest deductions, bad debts, stock-exchange listings, and small enterprises.

Non-residents disposing of unlisted shares or securities must calculate and pay capital gains tax within 60 days of the transaction. The law preserves the exemption for non-resident disposals of Treasury Bills. It also waives unpaid capital gains tax arising from EGX-listed share disposals between 16 June 2023 and 29 July 2026.

Dividend withholding remains 10%, with a 5% rate for dividends from EGX-listed shares. A parent or holding company may receive a full dividend exemption when it owns at least 25% of a subsidiary’s capital or voting rights for at least two years.

Keep the contract note or trade confirmation, acquisition records, sale proceeds, withholding certificates, EGX listing status, and evidence of tax paid. Non-resident investors should retain documents showing the transaction date because the 60-day payment period runs from the disposal.

Taxxy consolidates transactions, preserves acquisition and disposal records, and produces a gain-and-loss history for review with an Egyptian tax adviser. The report does not determine the final Egyptian tax liability or replace a statutory filing.