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The Egyptian Tax Authority (ETA) has affirmed that the tax accounting framework for e-commerce activities is identical to that of traditional commercial activities. This clarification comes as part of the implementation of Law No. 6 of 2025, which introduces comprehensive tax incentives and facilitations for small and medium enterprises (SMEs) and projects with an annual turnover not exceeding EGP 20 million.

The Authority clarified that to benefit from these tax facilitations, businesses are required to submit their regular tax returns and formally integrate into the national electronic tax systems. Once registered, tax accounting will be calculated based on the project's annual turnover and the specific rates stipulated by the new legislation.

Key Incentives and Exemptions

Law No. 6 of 2025 grants enrolled projects a suite of significant financial and operational advantages, most notably:

Retroactive Tax Exemption: No tax accounting for previous operational periods for up to 5 years prior to the date of submitting the enrollment application.

State Fees Exemption: Full exemption from the State Financial Resources Development fee.

Incorporation Relief: Exemption from notarization and registration fees associated with company incorporation contracts.

Land Registration: Exemption from taxes and fees on land registration contracts necessary for establishing the projects.

Capital Gains Relief: Exemption from the Capital Gains Tax resulting from the disposal of fixed assets, machinery, or production equipment.

Dividend Tax Exemption: Exemption from taxes on profit distributions (dividends) generated by the activities of the eligible projects.

Contact and Support

The ETA encourages business owners and investors seeking further information or assistance to visit the E-Commerce Unit at the Authority's headquarters. Support is also available through:

Email: [email protected]

Official Hotline: 16395