Egypt’s Second Tax Facilitation Package​ Laws Nos. 148–155 of 2026​

In brief

Between 28 July and 2 August 2026, Egypt enacted eight laws forming part of the Second Tax Facilitation Package. The legislation introduces substantive changes affecting VAT, capital gains and securities transactions, real estate disposals, dividend taxation, financing arrangements, tax administration and procedures, tax dispute settlement, the income tax treatment and collection of the comprehensive contribution, and the treatment of profits generated by certain State-owned companies.​

​Businesses, investors and individuals should assess the impact of the Second Tax Facilitation Package on cash flow, compliance requirements, transaction implications and dispute settlement options. Laws Nos. 148 to 154 of 2026 were published in the Official Gazette on 28 July 2026 and became effective on 29 July 2026. Law

No. 155 of 2026 was published on 2 August 2026 and became effective on 3 August 2026. This alert also reflects the corrigendum published in Official Gazette Issue No. 32 bis, dated 8 August 2026. Certain provisions remain subject to executive regulations or administrative guidance setting out the procedures and instructions

necessary for their implementation. PwC will continue monitoring developments as implementation guidance becomes available.​

• Cash-flow and operations: Expansion of the VAT suspension regime, input VAT deduction during suspension, accelerated VAT refunds, revised treatment of transit services, exemptions, Schedule Tax items and certain non-residential premises leases.​
• Transactions and investment: Changes to real estate disposal tax, capital gains on unlisted shares/quotas, dividends, participation exemption and public offering incentives.​
• Compliance and disputes: Temporary tax cards, electronic or manual bookkeeping, extension of the tax dispute settlement regime, and turnover-based settlement for smaller businesses.​
• Capital markets and state charges: Stamp duty on EGX-listed securities, updated State Financial Resources Development Fees on departure from Egypt and cement production, and transfers from the net profits of companies owned by the State or public juridical persons.​