The Egyptian Ministry of Finance has introduced tax incentives for small businesses under Decision No. 420 of 2025. The decree sets digital application procedures, annual tax returns, and simplified record-keeping.
The Egyptian Ministry of Finance has issued Decision No. 420 of 2025, providing tax incentives for small businesses with annual revenues up to 15 million EGP under Law No. 6 of 2025.
Businesses can apply for these benefits or opt out after five years through the Egyptian Tax Authority portal using Form No. 10/1 for applications and Form No. 11/1 for withdrawals.
The decision also updates reporting requirements. A new VAT return form includes taxpayer details, supplies, purchases, and a tax summary.
Annual tax returns must be submitted using Form No. 20.
Record-keeping rules are simplified. Businesses must maintain records of fixed assets, raw materials, sales and purchases journals, and a tax summary book, which may be kept electronically or on paper.
The measures came into effect immediately after publication in the Official Gazette on 23 October 2025.
