Egypt's tax on built property, known in Arabic as al-dariba al-aqariya (الضريبة العقارية), changed more in 2026 than at any time since 2014. Law No. 3 of 2026 amended the Built Property Tax Law (Law No. 196 of 2008) and took effect on 3 April 2026. It raised the primary-residence exemption fourfold, added a discount for owners who file on time, and capped late-payment charges. Then, on 29 September 2026, the Ministry of Finance extended the filing deadline to 31 December 2026.
This guide explains the tax step by step: who pays it, how it is calculated (with worked examples), when and where to file and pay, how to appeal, and which settlement offers are open now. Every point is drawn from the law itself, the Real Estate Tax Authority or the Ministry of Finance, and the links are listed at the end.
The 30-second version
- Your home: it is exempt if its net annual rental value is below EGP 100,000. The Authority puts that at roughly EGP 8 million in market value; the old limit was only EGP 24,000. Above the limit, only the excess is taxed.
- The rate: 10% of the annual rental value, after deducting 30% (residential) or 32% (non-residential) for maintenance and expenses.
- The return: file it by 31 December 2026 in the app, on the online portal or at a tax office, even if your unit is exempt.
- The discount: 25% off the annual tax for residential units (10% for non-residential) if you file a correct return on time. A further 5% may be granted for paying in advance.
- Settlements: until 2 April 2027, late charges are waived when the original tax is paid, and disputes can be closed by paying 70% of the disputed tax.
What is the real estate tax, and who runs it?
It is an annual tax on built property, whatever it is made of or used for, permanent or not, occupied or empty. It is governed by Law No. 196 of 2008 as amended, most importantly by Law No. 117 of 2014 and Law No. 3 of 2026. Its executive regulations were issued by Minister of Finance Decree No. 493 of 2009, as amended.
The tax is administered by the Real Estate Tax Authority (Maslahat al-Dara'ib al-Aqariya), part of the Ministry of Finance, through tax offices in every governorate. The 2026 amendment renamed its regional units from "areas" to "directorates".
Please note: Law No. 3 of 2026 requires the Minister of Finance to amend the executive regulations within six months. We had not found the amended regulations published as of this guide's date, so check the Authority's website for any new procedural details.
What changed in 2026?
| Item | Before | After Law No. 3 of 2026 |
|---|---|---|
| Primary-residence exemption | Net annual rental value below EGP 24,000 (about EGP 2 million market value) | Below EGP 100,000 (about EGP 8 million); the Cabinet may raise it later |
| Compliance incentive | None | 25% (residential) or 10% (non-residential) off the annual tax for filing on time, plus a possible 5% for paying in advance |
| Late-payment charge | No ceiling | Can never exceed the original tax |
| Filing | At the tax office responsible for each property | One return for all your properties, at any office, on paper or online |
| Appeals | 60 days; the Authority could also appeal | 60 days, now also online; the Authority's right to appeal valuations was removed |
| Revaluation | Every 5 years | Every 5 years; the Authority must publish the indicative price map at least 90 days before a new valuation applies |
| Suspension of the tax | Demolition, ruin or exemption | Adds emergencies and force majeure, effective from the date of the event |
| Overpaid tax | No explicit rule | Refundable |
| Write-off | None | Possible for a taxpayer who died with no visible estate, who has no assets to seize, who is bankrupt, or who has been abroad 10 consecutive years with no assets |
Who pays?
The taxpayer is the owner, or the holder of a usufruct or exploitation right, even if the title is not registered. An informal (urfi) or unregistered contract does not exempt you.
- Tenants neither pay nor file. A tenant is jointly liable only up to the rent they owe, and only after notice by registered letter.
- Co-owners: each co-owner files for their own share.
- Minors and people lacking legal capacity: their legal representative files for them.
- Several properties: since 2026 you may file one return for all your properties at a single tax office, even if they fall under different offices.
What is taxed, and what is not?
Taxed:
- Residential, commercial, administrative and professional units, hotels, factories and facilities.
- Completed but unoccupied units. A closed or empty flat is not a ground for exemption.
- Vacant land that is in use, such as garages and plant nurseries.
- Rented installations on rooftops and facades.
- Buildings on agricultural land. The agricultural land tax on that plot is then lifted.
Outside the tax altogether (Article 11):
- State property used for public benefit.
- Places of worship and religious teaching.
- Property expropriated for public use, from the date of actual seizure.
- Cemetery buildings and burial yards.
How is the tax calculated?
The formula
- The census and valuation committees in each governorate set the unit's annual rental value. They consider building standard, location and utilities, and have special criteria for industrial, tourist, petroleum and similar facilities.
- 30% (residential) or 32% (non-residential) is deducted for all expenses, including maintenance. The result is the net rental value.
- If the unit is your primary residence, EGP 100,000 is subtracted from the net value. For a commercial, administrative or professional unit, EGP 1,200 is subtracted.
- Tax = 10% of what remains.
- The compliance incentive is deducted if you filed on time.
A quick way to estimate your bill
The Authority publishes an illustrative method for estimating:
- Capital value = 60% of market value.
- Annual rental value = 3% of the capital value.
This is an approximation only; the value you are actually taxed on is the one the committees set.
| Case | Calculation | Annual tax |
|---|---|---|
| Primary residence worth EGP 10 million | 10,000,000 × 60% × 3% = 180,000 → less 30% = 126,000 → less the EGP 100,000 exemption = 26,000 → × 10% | EGP 2,600; 1,950 after the 25% discount, 1,820 with the advance-payment discount (30%) |
| Primary residence worth EGP 8 million | 8,000,000 × 60% × 3% = 144,000 → less 30% = 100,800 → taxable 800 → × 10% | EGP 80; below about EGP 7.94 million, nothing is due |
| Second flat (not the primary residence) worth EGP 3 million | 3,000,000 × 60% × 3% = 54,000 → less 30% = 37,800 → × 10% (no exemption) | EGP 3,780; 2,835 after the 25% discount |
| Shop with an assessed rental value of EGP 60,000 | less 32% = 40,800 → less 1,200 = 39,600 → × 10% | EGP 3,960; 3,564 after the 10% discount |
Keep in mind:
- The exemption covers one unit per family: the taxpayer, their spouse and their minor children.
- Any other unit you own is taxed on its full net value.
- The tax is paid in two equal instalments a year.
Revaluation every five years
Each valuation lasts five years, and the next one applies from the day after the last one ends. To prevent sudden jumps, a revaluation cannot raise the rental value by more than:
- 30% for residential units;
- 45% for non-residential units.
Since 2026 the Authority must publish its valuation criteria and the indicative price map at least 90 days before a new valuation takes effect.
Exemptions
The primary-residence exemption
A family's primary residence is exempt if its net annual rental value is below EGP 100,000. Above that, only the excess is taxed.
The exemption is not automatic. File a return and request it:
- Online: since June 2026 you can request it with your return in the app.
- At a tax office: on the dedicated form, with a statement of every unit the family owns anywhere in Egypt.
- Usual documents: a copy of the ownership or usufruct contract, a recent utility bill, and your national ID.
Other exemptions under Article 18
| Category | What is exempt |
|---|---|
| Registered associations and labour organisations | Premises used for their offices and activities |
| Schools, hospitals, clinics, shelters and charities | If not-for-profit |
| Political parties and professional syndicates | Premises used for their purposes |
| Commercial, administrative and professional units | Net rental value below EGP 1,200; the excess is taxed |
| Youth and sports centres | Established under the law |
| Property of foreign governments | On a reciprocal basis |
| Buildings serving agricultural land | Including workers' housing and animal pens |
| Halls for social occasions | If not-for-profit |
| Armed forces clubs, hotels and facilities | As set out in the law |
Industrial activities: the law lets the Cabinet exempt property actually used for productive and service activities. Under Cabinet decisions, the State Treasury bears the tax for 21 industrial and production activities until the end of 2026. The conditions are that the activity is part of the formal economy and the property is actually used for it.
Suspending the tax
The tax is suspended in these cases:
- the property becomes exempt;
- it is demolished or ruined, wholly or partly, so it cannot be used;
- independent vacant land stops being used;
- an emergency or force majeure prevents its use, a ground added in 2026.
The suspension applies from the date of the event:
- The directorate decides on its own initiative, or on your request with documents.
- If your request is refused, you can appeal to the appeal committee within 30 days. The committee decides within 30 days and its decision is final.
- When the cause ends, you must notify the Authority within 60 days.
The tax return: when, where and how
Current deadline: 31 December 2026. The Ministry of Finance announced it on 29 September 2026, after an earlier extension to 30 September.
Who files?
- Every owner or holder of a property right, even if the unit is exempt, because the exemption itself is requested through the return.
- Hotel operators, occupants' unions and compound managers, who must also submit lists of owners.
When? There are two kinds of return:
- The five-yearly census return: filed in the second half of the year before the census.
- The annual census return: filed by the end of December for anything new:
- new buildings and additions;
- a change in a property's features or use;
- the loss of an exemption.
Where?
- The "Egyptian Real Estate Tax" app (الضرائب العقارية المصرية) on Android and iOS: returns, the primary-residence exemption request, advance payment and payment of arrears.
- The Authority's online portal (link under Resources).
- Any real estate tax office, on paper.
What you need:
- your name, national ID number, address and email;
- the property's details: address, area and use;
- the nature of your right: ownership, usufruct or exploitation;
- a copy of your title, even if it is an informal contract.
The compliance incentive: a complete, correct return filed on time earns 25% off the annual tax on residential units, or 10% on non-residential ones. The Ministry of Finance says paying in advance raises the residential discount to 30%. The advance is EGP 200–1,000, depending on the unit type, and is later offset against the tax.
A property that was never surveyed? File a return within one year of 3 April 2026, that is by early April 2027, and no tax will be claimed for past periods. This is a valuable window for owners of unregistered units.
Paying: dates and channels
- Due date: the tax falls due on 1 January each year.
- Two equal instalments: the first by the end of June and the second by the end of December. You may pay the whole year with the first instalment.
- Channels:
- the Authority's app and online portal;
- payment points at tax offices;
- the 2026 amendment expressly allows electronic payment.
- The electronic receipt is legal proof of payment. Keep it.
- Instalment plans: the Ministry has announced that payment in instalments is possible through electronic payment.
Appealing a census result or valuation
If you disagree with the census result or with the rental value a committee set:
- Deadline: 60 days from notification of the valuation.
- How to file: use one of these:
- at the directorate or tax office, against a receipt;
- by registered mail with acknowledgement of receipt;
- online, through the approved channels.
- Deposit: EGP 50, refunded if the appeal succeeds on the merits.
- The appeal committee:
- it is chaired by an independent expert, with an Authority representative and an engineer or valuer;
- it decides within 30 days, its decision is final, and tax is collected on that basis.
- The courts: disputes go to the administrative judiciary. Going to court does not stop collection.
Since 2026 the Authority can no longer appeal committee valuations, and its pending appeals were closed.
Late charges and penalties
- Late-payment charge: it runs from 1 January after the tax year, at the Central Bank's credit and discount rate plus 2%. Since 2026 it cannot exceed the original tax.
- Not filing, or filing wrong data that changes the tax by more than 10%: a fine of EGP 200–2,000, doubled for a repeat offence within three years.
- Evasion: a fine of EGP 1,000–5,000 plus compensation equal to the tax due. Prosecution requires a written request from the Minister of Finance, and settlement is possible.
- Collection: by administrative seizure. The Treasury also has a lien on the property as security for the tax.
Settlement offers open until 2 April 2027
On 29 September 2026 the Ministry of Finance extended these measures by another six months:
- A full waiver of late charges when you pay the original tax due.
- Closing disputes before the Authority or the courts, at any stage, by paying only 70% of the disputed tax. The settlement request must be filed before the deadline.
- Units never surveyed: no back tax if you file within one year of the law taking effect.
Special cases
A closed or empty flat
It is taxed as long as it is completed. Being closed does not suspend the tax. Only demolition, ruin or force majeure that prevents use does.
Old-rent units
Under Law No. 196 of 2008, units let under Laws No. 49 of 1977 and No. 136 of 1981 keep, until the tenancy ends:
- their legal rental value;
- any exemptions granted to them.
After that they are revalued.
We found no official guidance yet on how the 2025 old-rent law affects the tax. Take advice before acting.
Heirs
The obligation passes to the heirs, with two forms of relief:
- The Treasury may bear the tax for a taxpayer or their heirs who can no longer pay because their circumstances changed.
- The 2026 amendment allows the tax to be written off for a taxpayer who died with no visible estate.
Factories and production sites
The Treasury bears the tax for 21 industrial activities until the end of 2026, subject to conditions. Otherwise factories are taxed under special valuation criteria, with the 32% non-residential deduction.
Frequently asked questions
Do I pay tax on the flat I live in?
No, if it is your primary residence and its net annual rental value is below EGP 100,000, about EGP 8 million in market value. Above that, you pay only on the excess. You must request the exemption through your return.
My unit is exempt. Do I still file?
Yes. The return is how you establish the exemption, and failing to file can lead to a fine.
I own two flats. Are both exempt?
No. The exemption covers one unit, the family's primary residence. The second flat is taxed on its full net value.
What is the filing deadline?
31 December 2026, according to the Ministry of Finance's announcement of 29 September 2026.
Does my tenant pay?
No. The owner is the taxpayer. The tenant is jointly liable only up to the rent they owe, and only after notice by registered letter.
My contract is informal and unregistered. Do I pay?
Yes. The law binds the holder of the right even if the title is not registered.
I am years behind on payment. What should I do?
Pay the original tax before 2 April 2027 and all late charges are waived. In any case, late charges can no longer exceed the original tax.
My valuation looks too high. How do I object?
File an appeal within 60 days of notification, with a EGP 50 deposit that is refunded if you win. The appeal committee decides within 30 days, after which you can go to the administrative courts.
What discounts are available?
- 25% on residential units and 10% on non-residential units for filing on time.
- A possible 5% more for paying in advance.
Can I do everything online?
Mostly, yes. The Authority's app and portal let you:
- file your return;
- request the primary-residence exemption;
- pay in advance and pay arrears.
For questions, call the hotline on 17848.
Official resources
| Resource | Link |
|---|---|
| Real Estate Tax Authority, official website | rta.gov.eg |
| Online filing and payment portal | services.rta.gov.eg |
| "Egyptian Real Estate Tax" app | On Google Play and the App Store; the Authority's announcement |
| Laws and executive regulations | Buildings laws page |
| Forms and applications | Property forms |
| Tax office addresses | Office directory |
| Hotline | 17848 (daily, during the hours the Authority announces) |
| Ministry of Finance | mof.gov.eg |
Please note: some older Authority pages, including its FAQ, still show the old exemption limit of EGP 24,000. The limit in force since 3 April 2026 is EGP 100,000.
Need help?
If you have a valuation dispute, an inherited property with several owners, or an old-rent unit, speak to a lawyer before the deadlines pass. You can:
- find a lawyer for civil cases;
- ask your question in public, for free;
- request quotes from several offices.
Sources
- Law No. 3 of 2026 amending the Built Property Tax Law, Official Gazette issue 14 (continued, A), 2 April 2026: full text, and summary by the Legal Information Centre.
- Law No. 196 of 2008 as amended, consolidated text: ghazylaw.com. Law No. 117 of 2014, the Authority's official file: rta.gov.eg.
- Real Estate Tax Authority, "Primary-residence exemption raised to EGP 8 million", 30 March 2026: rta.gov.eg.
- Real Estate Tax Authority, "Amendments and facilities in real estate taxes", 10 March 2026: rta.gov.eg.
- Real Estate Tax Authority, "Filing period extended to 30 September 2026", 3 July 2026: rta.gov.eg.
- Real Estate Tax Authority, "A fresh start for everyone who files for unregistered units", 16 June 2026: rta.gov.eg.
- Ministry of Finance, filing extended to the end of December 2026; late-charge waiver and dispute settlement extended to 2 April 2027, 29 September 2026: mof.gov.eg. Coverage: Al Mal, El Watan.
- Real Estate Tax Authority, "Egypt's first real estate tax app: how to benefit", 2 July 2026: rta.gov.eg. Ministry of Finance statements on the incentives and advance payment, 15 June, 28 July and 13 September 2026: mof.gov.eg.
- Cabinet approval of the draft amendment, 28 May 2025: cabinet.gov.eg.
- Real Estate Tax Authority, built-property tax page and FAQ, for unchanged provisions: rta.gov.eg/faqs.
This guide was updated on 29 September 2026. It is general information and not a substitute for legal or tax advice on your situation. Deadlines and relief measures may be extended or changed by later decisions, so check with the Real Estate Tax Authority or the 17848 hotline before acting.
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