Egypt has introduced new tax reforms to support small and medium enterprises (SMEs) on 12 February 2025.

The reform measures include three new laws:

  • Law No. 5 of 2025: This legislation updates Egypt’s tax system by simplifying compliance, improving settlements, and providing incentives. Law No. 5, effective 13 February 2025, allows businesses to regularise past tax periods without penalties.
  • Law No. 6 of 2025: Law No. 6 of 2025 was published on 12 February 2025, in the Official Gazette by the Egyptian Parliament as part of a broader set of tax reforms. Effective from 1 March 2025, Law No. 6 offers tax incentives to small businesses with an annual turnover of up to EGP20 million , featuring a range of exemptions, lower tax rates, and streamlined tax procedures.
  • Law No. 7 of 2025: Law No. 7 of 2025 amends certain provisions of the Unified Tax Procedures Law No. 206 of 2020. Law No. 7 is part of an extensive set of laws published in the Official Gazette in February 2025.