What this net salary calculator for Egypt does
Your net salary in Egypt is what reaches your bank account after three things come off your gross pay: your share of social insurance, salary tax (ضريبة المرتبات), and a small contribution to the Martyrs' and Victims' Fund. Your employer works out all three each month, keeps them back from your pay, and sends them to the National Organization for Social Insurance (NOSI) and the Egyptian Tax Authority (ETA).
The calculator above follows the same steps a payroll system follows. It takes your monthly gross salary, works out the insurable wage, deducts social insurance, annualises what is left, takes off the personal exemption, applies the brackets, and turns the yearly tax back into a monthly figure. It also shows what your employer pays on top, so you can see the full cost of the job, and it can run in reverse to find the gross salary that gives a target net pay.
The legal basis
- Income Tax Law No. 91 of 2005: taxes salaries and similar payments as one of the categories of income of natural persons. The employer withholds the tax from each payment and remits it to the ETA.
- Law No. 7 of 2024: issued on 21 February 2024 and applied to salaries from March 2024. It raised the tax-free bracket to EGP 40,000, added a 27.5% top rate above EGP 1,200,000, and kept the rule that people with high incomes lose the benefit of the lower brackets. It also set the personal exemption for salary earners at EGP 20,000 a year. Deloitte Middle East and PwC's Worldwide Tax Summaries (reviewed August 2026) both publish the same schedule.
- Social Insurance and Pensions Law No. 148 of 2019: sets employee and employer contributions as a percentage of the insurable wage, with a minimum and maximum that rise every year on 1 January. NOSI raised the limits to EGP 2,700 and EGP 16,700 a month from 1 January 2026 (up from EGP 2,300 and EGP 14,500 in 2025).
- Law No. 16 of 2018, as amended by Law No. 4 of 2021: created the Fund for Martyrs, Victims, Missing Persons and Injured of Military Operations, Terrorism and Security Operations. Employers in the public and private sectors deduct 0.05% (five per ten thousand) of each employee's gross monthly salary for the fund.
Parliament passed further amendments to the Income Tax Law in June 2026, but those dealt with listed securities, real estate disposals and bad debts. As of October 2026 they did not change the salary brackets or the personal exemption.
Egypt salary tax brackets for 2026
The brackets apply to annual taxable income, that is, yearly gross pay after deducting your social insurance and the EGP 20,000 personal exemption. If your annual taxable income is EGP 600,000 or less, the normal progressive table applies:
| Annual taxable income (EGP) | Rate | Tax on full band (EGP) |
|---|---|---|
| 0 – 40,000 | 0% | 0 |
| 40,000 – 55,000 | 10% | 1,500 |
| 55,000 – 70,000 | 15% | 2,250 |
| 70,000 – 200,000 | 20% | 26,000 |
| 200,000 – 400,000 | 22.5% | 45,000 |
| 400,000 – 1,200,000 | 25% | 200,000 |
| Above 1,200,000 | 27.5% | – |
How high earners lose the lower brackets
Egypt's system is unusual. Once your annual taxable income passes certain levels, the lowest bracket disappears and the next rate starts from the first pound. The table below shows the rule under Law 7 of 2024:
| If annual taxable income is… | Brackets used |
|---|---|
| Up to 600,000 | Full table from 0% |
| 600,000 – 700,000 | No 0% band: 10% up to 55,000, then 15%, 20%, 22.5%, 25% |
| 700,000 – 800,000 | 15% up to 70,000, then 20%, 22.5%, 25% |
| 800,000 – 900,000 | 20% up to 200,000, then 22.5%, 25% |
| 900,000 – 1,200,000 | 22.5% up to 400,000, then 25% up to 1,200,000 |
| Above 1,200,000 | 25% up to 1,200,000, then 27.5% on the rest |
The calculator applies this automatically and greys out the brackets you lose in the breakdown.
Social insurance in 2026
Under Law 148 of 2019, contributions are a percentage of the insurable wage (أجر الاشتراك), not of your full salary:
| Item | 2026 value |
|---|---|
| Employee contribution | 11% of insurable wage |
| Employer contribution | 18.75% of insurable wage |
| Minimum insurable wage | EGP 2,700 / month |
| Maximum insurable wage | EGP 16,700 / month |
| Maximum employee contribution | EGP 1,837 / month |
| Maximum employer contribution | EGP 3,131.25 / month |
So anyone whose insurable wage is above EGP 16,700 pays the same EGP 1,837 a month. Your share of social insurance is deducted before salary tax is worked out, which lowers your tax. The employer's 18.75% is a cost to the employer and is not taken from your pay.
The insurable wage is usually your full monthly wage, but some employers register a lower figure. If your payslip shows a different insurable wage, type it into the second box. If it is below the minimum, contributions are charged on the minimum.
How the calculation works
- Insurable wage: take the wage registered with NOSI (normally gross pay), raise it to EGP 2,700 if it is lower, and cap it at EGP 16,700.
- Employee social insurance: 11% of the insurable wage.
- Annual taxable income: (gross monthly pay − social insurance) × 12 − EGP 20,000 personal exemption.
- Annual tax: apply the bracket table for your income level, including the lost-bracket rule above EGP 600,000.
- Monthly tax: annual tax ÷ 12.
- Martyrs' Fund: 0.05% of gross monthly pay.
- Net salary: gross − social insurance − monthly tax − Martyrs' Fund.
Net salary = Gross − 11% × insurable wage − (annual tax on [(Gross − SI) × 12 − 20,000]) ÷ 12 − 0.05% × Gross
Worked example: EGP 25,000 a month
Mona works for a private company in Cairo. Her gross salary is EGP 25,000 a month and her full wage is registered with NOSI. This is the calculator's default.
| Insurable wage (25,000 capped at 16,700) | EGP 16,700 |
| Social insurance, 11% × 16,700 | EGP 1,837 |
| Annual pay after social insurance, (25,000 − 1,837) × 12 | EGP 277,956 |
| Less personal exemption | − EGP 20,000 |
| Annual taxable income | EGP 257,956 |
| 0% on first 40,000 | EGP 0 |
| 10% on 40,000 – 55,000 | EGP 1,500 |
| 15% on 55,000 – 70,000 | EGP 2,250 |
| 20% on 70,000 – 200,000 | EGP 26,000 |
| 22.5% on 57,956 (200,000 – 257,956) | EGP 13,040.10 |
| Annual salary tax | EGP 42,790.10 |
| Monthly salary tax (÷ 12) | EGP 3,565.84 |
| Martyrs' Fund, 0.05% × 25,000 | EGP 12.50 |
| Net salary (25,000 − 1,837 − 3,565.84 − 12.50) | EGP 19,584.66 |
| Employer social insurance, 18.75% × 16,700 | EGP 3,131.25 |
| Total cost to the employer | EGP 28,131.25 |
More examples to check your payslip
- EGP 10,000 a month: social insurance 1,100. Annual taxable income is (10,000 − 1,100) × 12 − 20,000 = 86,800. Tax = 1,500 + 2,250 + 20% × 16,800 = 7,110 a year, or EGP 592.50 a month. Martyrs' Fund EGP 5. Net salary EGP 8,302.50.
- EGP 50,000 a month: social insurance 1,837 (capped). Annual taxable income 557,956, still below 600,000, so the full table applies: tax = 74,750 + 25% × 157,956 = 114,239 a year, or EGP 9,519.92 a month. This is the same monthly tax as PwC's published sample calculation for Egypt. Martyrs' Fund EGP 25. Net salary EGP 38,618.08.
- EGP 100,000 a month: annual taxable income 1,157,956, which falls in the 900,000 – 1,200,000 tier. Tax = 22.5% × 400,000 + 25% × 757,956 = 279,489 a year, or EGP 23,290.75 a month. Net salary EGP 74,822.25.
Common mistakes and edge cases
- The cliff at EGP 600,000. Because the 0% band disappears above an annual taxable income of EGP 600,000, crossing that line adds about EGP 4,000 of tax at once. For example, a gross of EGP 53,500 a month gives taxable income of 599,956 and tax of about EGP 124,739 a year. At EGP 53,600 taxable income is 601,156 and tax jumps to EGP 129,039. A raise of EGP 100 a month costs about EGP 358 a month in extra tax. Smaller jumps happen at 700,000, 800,000, 900,000 and 1,200,000.
- Applying the brackets to monthly pay. The bands are annual. Dividing them by 12 gives the same answer only if your pay is the same every month. Bonuses and back pay change the annual picture, and payrolls usually re-annualise or settle the difference in the month paid or at year end.
- Charging social insurance on the full salary. Above EGP 16,700 a month the employee share stops at EGP 1,837. If your payslip shows more, check the insurable wage your employer registered.
- Using last year's insurable limits. The minimum and maximum change on 1 January. In 2025 the cap was EGP 14,500 (employee maximum EGP 1,595). Payroll software that was not updated will deduct too little social insurance and slightly too much tax.
- Forgetting the personal exemption. Every salaried employee gets EGP 20,000 a year, which is about EGP 1,666.67 a month. It applies once per person, so if you have two employers only one of them should give it to you.
- Treating the Martyrs' Fund as tax. It is a separate deduction of 0.05% of gross pay, about EGP 5 per EGP 10,000. It does not reduce your taxable income in this calculator.
- Other deductions. In governorates where the Universal Health Insurance system has started, an extra employee contribution may appear on your payslip. Some employers also run private pension or medical schemes. These are not included by default; if your payroll deducts an amount before tax, enter it in the "Other" box under Rates and limits.
Who this calculator is for, and who it is not for
It fits employees in Egypt's private sector and most public bodies who are paid a regular monthly salary, both Egyptians and foreigners working in Egypt, and HR teams who want a quick check before running payroll. It is less suitable for:
- Freelancers and business owners, who pay tax on commercial or professional income through annual returns, and who may fall under the simplified regime for small businesses.
- Company owners and board members insured as employers, who pay a flat 21% of the maximum insurable wage instead of the employee scheme.
- Casual and temporary workers, who are outside the Martyrs' Fund deduction and often outside the normal social insurance setup.
- Staff of embassies and some international organisations, whose pay may be exempt under treaties.
- People with large one-off payments, such as end-of-service awards, which can have their own treatment.
Working backwards from net to gross
Job offers in Egypt are often discussed as a net figure. Switch the calculator to "Net → gross", type the net pay you want, and it searches for the gross salary that produces it under the same rules. Because of the bracket cliffs, a few net amounts just above a cliff cannot be reached exactly; in that case the calculator shows the closest gross it can find, and the result line tells you the net that gross actually gives.
Checking your payslip
Enter your gross pay and the insurable wage shown on your payslip, then compare the social insurance, tax and Martyrs' Fund lines. Differences of a few piastres come from rounding. Larger gaps usually mean a different insurable wage, a bonus or allowance in the month, a missing exemption, or old rates still in the payroll system. You can check your insurance record with NOSI and ask your employer for the annual salary tax settlement.
Frequently asked questions
How do I calculate my net salary in Egypt?
Deduct 11% of your insurable wage for social insurance, work out salary tax on (gross − social insurance) × 12 − EGP 20,000 using the annual brackets, divide that tax by 12, and deduct 0.05% of gross for the Martyrs' Fund. A net salary calculator for Egypt like the one on this page does each step for you.
What are the salary tax brackets in Egypt for 2026?
Annual taxable income: 0% up to EGP 40,000, 10% to 55,000, 15% to 70,000, 20% to 200,000, 22.5% to 400,000, 25% to 1,200,000 and 27.5% above that. Above EGP 600,000 of taxable income the lower brackets are lost step by step.
What is the personal tax exemption in Egypt?
EGP 20,000 a year for salaried employees, under Law No. 7 of 2024. It is deducted before the brackets are applied, on top of the 0% bracket of EGP 40,000.
How much salary is tax-free in Egypt?
With the EGP 20,000 exemption and the EGP 40,000 zero-rate band, the first EGP 60,000 a year of pay after social insurance is tax-free. That is EGP 5,000 a month after social insurance, or roughly EGP 5,618 a month of gross pay for a fully insured employee.
What is the maximum insurable wage in Egypt in 2026?
EGP 16,700 a month from 1 January 2026, with a minimum of EGP 2,700. The maximum employee contribution is therefore EGP 1,837 and the maximum employer contribution EGP 3,131.25 a month.
What percentage is social insurance in Egypt?
Under Law 148 of 2019 the employee pays 11% and the employer pays 18.75% of the insurable wage, a total of 29.75%.
What is the Martyrs' Fund deduction on my payslip?
A 0.05% deduction from gross monthly salary for the Fund for Martyrs and Victims, required by Law 16 of 2018 as amended by Law 4 of 2021. On a salary of EGP 20,000 it is EGP 10.
Is social insurance deducted before tax in Egypt?
Yes. Your 11% employee contribution is subtracted from gross pay before salary tax is calculated, so it lowers your tax.
Do foreigners working in Egypt pay the same salary tax?
Yes. The same brackets and EGP 20,000 exemption apply to residents and to non-residents paid for work in Egypt. Whether a foreigner pays social insurance depends on their contract and any bilateral agreement, so you can switch it off in the calculator.
Is this net salary calculator official?
No. It is a free estimate based on published rates. Your employer, NOSI and the Egyptian Tax Authority determine the final figures.