Salaries

• Taxes on salaries are levied at a rate of 20 percent on the first 50,000 Egyptian pounds. Any income above that is assessed at 32 percent.
  
  

Professional Fees

• Fees that are charged by professionals such as engineers, accountants, and lawyers are taxed at rates that range from 20 to 48 percent, depending on source and total annual income.
  
  

Commercial Profit

• Profit that is made by an individual from a commercial endeavor that is not subject to corporate taxes is taxed at a sliding rate of 20 to 48 percent.
  
  

Immovable Capital

• Income derived from land ownership, construction, or rentals is also taxed at a rate of 20 to 48 percent.
  
  

Movable Capital

• Profit from dividends, executive director's fees, capital interest, and other gains on investments are subject to a 32-percent withholding tax.
  
  

General Tax

• There is also a progressive general tax on income that reaches 65 percent for personal income that exceeds 200,000 Egyptian pounds in one year.