Worked example (2026)
A monthly salary of 15,000 EGP, fully insured, outside the Universal Health Insurance governorates. The calculator above opens with these figures; change them to see your own salary.
| Item | Per month |
|---|---|
| Gross salary | 15,000.00 EGP |
| Insurable wage | 15,000.00 EGP |
| Social insurance 11% on 15,000 EGP | −1,650.00 EGP |
| Net income after insurance | 13,350.00 EGP |
| Personal exemption | −1,666.67 EGP |
| Taxable income | 11,683.33 EGP |
| 0% bracket on 3,333 EGP | 0.00 EGP |
| 10% bracket on 1,250 EGP | 125.00 EGP |
| 15% bracket on 1,250 EGP | 187.50 EGP |
| 20% bracket on 5,850 EGP | 1,170.00 EGP |
| Income tax | 1,482.50 EGP |
| Martyrs’ Fund contribution 0.05% | −7.50 EGP |
| Net salary | 11,860.00 EGP |
| Social insurance (employer) 18.75% on 15,000 EGP | 2,812.50 EGP |
| Total employer contributions | 2,812.50 EGP |
| Total cost to the employer | 17,812.50 EGP |
Net salary in Egypt by gross salary (2026)
| Gross salary | Social insurance | Salary tax | Net salary |
|---|---|---|---|
| 6,000 EGP | 660.00 EGP | 34.00 EGP | 5,303.00 EGP |
| 8,000 EGP | 880.00 EGP | 255.50 EGP | 6,860.50 EGP |
| 10,000 EGP | 1,100.00 EGP | 592.50 EGP | 8,302.50 EGP |
| 12,000 EGP | 1,320.00 EGP | 948.50 EGP | 9,725.50 EGP |
| 15,000 EGP | 1,650.00 EGP | 1,482.50 EGP | 11,860.00 EGP |
| 20,000 EGP | 1,837.00 EGP | 2,445.00 EGP | 15,708.00 EGP |
| 25,000 EGP | 1,837.00 EGP | 3,565.73 EGP | 19,584.77 EGP |
| 30,000 EGP | 1,837.00 EGP | 4,690.73 EGP | 23,457.27 EGP |
| 40,000 EGP | 1,837.00 EGP | 7,019.79 EGP | 31,123.21 EGP |
| 50,000 EGP | 1,837.00 EGP | 9,519.79 EGP | 38,618.21 EGP |
| 75,000 EGP | 1,837.00 EGP | 16,623.96 EGP | 56,501.54 EGP |
| 100,000 EGP | 1,837.00 EGP | 23,290.63 EGP | 74,822.38 EGP |
Per month, for an employee insured on the whole salary (up to the maximum insurable wage), after the 0.05% Martyrs’ Fund contribution.
How salary tax is calculated in Egypt
- Insurable wage = the pay subject to social insurance (excluding housing, transport and similar allowances), between 2,700 EGP and 16,700 EGP a month.
- Employee social insurance = 11% of the insurable wage (9% old age, disability and death, 1% sickness, 1% end-of-service reward). It is deducted before tax.
- Annual net income = 12 × (salary − social insurance), less the 20,000 EGP personal exemption (30,000 EGP for people with disabilities) and life, health and pension insurance premiums up to 15% of net income and 10,000 EGP a year.
- The annual base is rounded down to the nearest EGP 10 and taxed by bracket. Above EGP 600,000 the lower brackets are lost step by step (see the table).
- Monthly tax = annual tax ÷ 12. The Martyrs’ Fund contribution of 0.05% of gross pay is deducted after tax.
Salary tax brackets 2026
| Annual base (up to EGP 600,000) | Rate |
|---|---|
| 0 EGP – 40,000 EGP | 0% |
| 40,000 EGP – 55,000 EGP | 10% |
| 55,000 EGP – 70,000 EGP | 15% |
| 70,000 EGP – 200,000 EGP | 20% |
| 200,000 EGP – 400,000 EGP | 22.5% |
| Over 400,000 EGP | 25% |
If the annual base is above EGP 600,000 the low brackets are lost and the whole income is taxed with the table for its tier:
| Annual base | How it is taxed |
|---|---|
| 600,000 EGP – 700,000 EGP | First 55,000 EGP at 10%, then the higher brackets |
| 700,000 EGP – 800,000 EGP | First 70,000 EGP at 15%, then the higher brackets |
| 800,000 EGP – 900,000 EGP | First 200,000 EGP at 20%, then the higher brackets |
| 900,000 EGP – 1,200,000 EGP | First 400,000 EGP at 22.5%, then the higher brackets |
| Over 1,200,000 EGP | First 1,200,000 EGP at 25%, then the higher brackets |
Social insurance in 2025 and 2026
| Year | Minimum insurable wage | Maximum | Employee | Employer | Most an employee pays a month |
|---|---|---|---|---|---|
| 2025 | 2,300 EGP | 14,500 EGP | 11% | 18.75% | 1,595.00 EGP |
| 2026 | 2,700 EGP | 16,700 EGP | 11% | 18.75% | 1,837.00 EGP |
Official source: Income Tax Law 91/2005 as amended by Law 7/2024 (ETA), ETA payroll system FAQ v4 (2026), NOSI: 2026 minimum and maximum insurable wage, ETA income tax laws. Rates checked on Oct 29, 2026.
Questions people ask
What is the personal exemption for salary tax?
Every employee gets a personal exemption of 20,000 EGP a year (30,000 EGP for people with disabilities). On top of that the first EGP 40,000 of the annual base is taxed at 0%, as long as the base is not above EGP 600,000.
What is the maximum insurable wage in 2026?
From 1 January 2026 the insurable wage is at least EGP 2,700 and at most EGP 16,700 a month (EGP 2,300 and 14,500 in 2025), so an employee pays at most 1,837.00 EGP a month.
Are bonuses and incentives taxed?
Yes. Bonuses, incentives, overtime, grants and benefits in kind are taxable in the month they are paid; the employer recalculates the year’s tax at each payment and settles it in the annual settlement.
What is the Martyrs’ Fund contribution?
A solidarity contribution of 0.05% (EGP 5 per EGP 10,000) to the Martyrs’ Fund, deducted from net pay after tax. It does not reduce the tax base.
Reviewed by Soufyane S.. Last updated Oct 29, 2026. How we check numbers
Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.