Egypt has approved a package of tax incentives for securities activities through amendments to the Income Tax Law and Stamp Duty Law, introducing measures aimed at supporting the stock market, reducing double taxation and encouraging investment.
Egypt’s Ministry of Finance, the Egyptian Tax Authority (ETA) and the Financial Regulatory Authority (FRA) have approved a package of tax incentives for securities activities as part of the second tax facilitation package, according to the head of the Egyptian Tax Authority, Rasha Abdel Aal.
In a press release issued on Sunday, 26 July 2026, Abdel Aal said the measures were approved through full coordination between the Ministry of Finance, the Egyptian Tax Authority and the Financial Regulatory Authority, in line with Minister of Finance Ahmed Kouchouk’s directives to encourage investment, stimulate the stock market and support the economy.
She said amendments to Income Tax Law No. 91 of 2005 and Stamp Duty Law No. 111 of 1980 were designed to eliminate double taxation on dividend distributions, provide cash incentives for companies listing shares on the stock exchange and exempt capital gains from listed securities from income tax, while subjecting them only to proportional stamp duty.
Abdel Aal said the amendments also excluded the sale of unlisted securities from stamp duty, making such transactions subject only to income tax and thereby eliminating double taxation.
She added that market maker activities had been exempted from stamp duty to support the Egyptian Exchange and increase trading volumes.
The Egyptian Tax Authority chief also said a clear mechanism had been established to calculate the acquisition cost of unlisted securities, with the aim of simplifying tax accounting for capital gains arising from their disposal.
