Personal income tax
Payroll calculation considers remuneration and eligible deductions, including employee social-insurance contributions. Use the current sector-specific form instead of an older generic salary table.
Filing & deadlines
ETA publishes 2026 monthly calculation templates and separate 2025 settlement templates. Its service guide includes employee payslip access and employer submission instructions.
Business and scope
Employers should use the unified payroll-system onboarding and reporting rules. These payroll forms do not replace corporate income-tax or VAT returns.
Salary and take-home pay calculator
2026 annual salary-tax estimate: Egyptian resident, ordinary private-sector job, age 18–59, fixed full-year salary at least EGP 7,000, ordinary NOSI health coverage outside the Universal Health Insurance system. January insurable salary equals monthly salary. Bonus is a separate supplementary taxable payroll payment.
Annual estimate · 2026
- Annual gross earnings
- EGP 180,000.00
- Employee mandatory contributions
- EGP 19,800.00
- Annual qualifying private insurance / pension premiums
- EGP 0.00
- Annual income tax
- EGP 17,790.00
- Martyrs Fund contribution
- EGP 90.00
- Annual income after tax and payroll deductions
- EGP 142,320.00
- Average per calendar month (annual net ÷ 12)
- EGP 11,860.00
Calculation details
- Tax deductions applied
- EGP 39,800.00
- Taxable income after allowances
- EGP 140,200.00
Automatically applies 11% employee insurance with the 2026 EGP 2,700–16,700 base limits, EGP 20,000 personal exemption, high-income removal of lower tax bands and rounding taxable income down to EGP 10. Separate supplementary bonus is outside the fixed January insurance base and primary-payroll Martyrs Fund deduction. The fund is 0.05% of regular payroll. Approved private insurance/pension relief is capped at the lesser of EGP 10,000 and 15% of income after mandatory deductions and the personal exemption. Enter actual qualifying annual premiums; these are also deducted from cash net. Excludes UHI regions, public-sector stamp/disability-fund deductions, executives insured as owners, special insurance categories, disability exemptions, in-kind benefits and other income.
Official basis and tool instructions
Official ETA 2026 payroll calculation templates
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Egyptian Tax Authority (ETA) — Reference 1https://www.eta.gov.eg/ar/payroll-forms
- Egyptian Tax Authority (ETA) — Reference 2https://www.eta.gov.eg/ar/content/payroll-services
- Egyptian Tax Authority (ETA) — Reference 3https://eta.gov.eg/sites/default/files/2026-05/faqs-payroll-system-v4.pdf
- Egyptian Tax Authority (ETA) — Reference 4https://eta.gov.eg/ar/payroll-services-intro
Official sources
Sources checked 28 Oct 2026 · 2026 payroll / 2025 reconciliation