Taxes · 🇪🇬 Egypt
Crypto and tokenized asset taxes in Egypt
Egypt has no tax guidance on crypto, and dealing in crypto without a Central Bank licence is restricted by Law 194/2020. Gains on EGX-listed shares are exempt since Law 151 of 2026.
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Crypto
Gains
No specific guidance (general income tax up to 27.5% may apply)
Losses
No specific guidance.
Also
Law 194 of 2020 (Central Bank law) bars issuing, trading and promoting crypto without a CBE licence, with fines up to EGP 10 million. The ETA has issued no rule on how individuals' crypto gains are taxed.
Income and tokenized assets
Staking, lending, yield
No specific guidance on staking, lending, DeFi yield or airdrops. Such income could fall under general income tax rules, but nothing official confirms this.
Tokenized stocks, bonds, funds
No specific guidance on tokenized securities. For the securities themselves (Law 151 of 2026): gains on EGX-listed shares are exempt from income tax (stamp duty applies); gains on unlisted and foreign securities are taxed at progressive rates; dividends carry 5% (EGX-listed) or 10% (unlisted) withholding; fund returns are taxed at a flat 5%; interest on treasury bonds/bills 20%. Whether a token tracking such a security gets the same treatment is not stated.
Filing
Tax year
Calendar year; individual return due 31 March
Reporting
Individuals with taxable income file an annual return by 31 March. Egypt-source rules: residents are taxed on Egyptian income, and on foreign income only where their business centre is in Egypt. No crypto platform reporting regime; CARF commitment not confirmed.
Tax authority
Watch out
- Trading crypto without a CBE licence can carry criminal penalties.
- The EGX share exemption is lost if the sale leads to delisting; losses on exempt sales cannot be used.
- Foreign securities gains within Egyptian scope are taxed at progressive rates.
- Older guides citing a 10% tax on listed-share gains are out of date.
Sources
- PwC Tax Summaries – Egypt, income determination · taxsummaries.pwc.com
- PwC Tax Summaries – Egypt, personal income · taxsummaries.pwc.com
- PwC Tax Summaries – Egypt, tax administration · taxsummaries.pwc.com
- Andersen Egypt – legality of cryptocurrency · eg.andersen.com
- Zawya – EGX capital gains exempt, stamp duty only · zawya.com
Not confirmed
- Tax treatment of crypto gains and crypto income for individuals is open; no ETA guidance found.
- Whether simply holding crypto (vs trading) is unlawful is disputed between sources.
- Stamp duty rate on listed-share trades (reported 0.05%) not confirmed in an official text.
- CARF/CRS status of Egypt not confirmed.
Researched 2026-11-01 for private individuals resident in Egypt. Information, not tax advice — rules change; check the tax authority before you file.