Taxes and fees when you sell property in Egypt (2026): the 2.5% tax, commission and transfer fees

The costs at a glance

The 2.5% disposal tax

This is the main tax on selling a home in Egypt. It's set by the Income Tax Law (Law 91 of 2005), most recently amended by Law 151 of 2026, in force since 29 July 2026.

• It's 2.5% of the full contract price, not of your profit. You can't deduct what you paid for the home or spent on it. On a sale at EGP 6 million, the tax is EGP 150,000 whether you bought at EGP 2 million or EGP 6 million.
• The seller pays it. It applies to individuals; companies pay corporate tax on their gains instead.
• You have 60 days from the sale to pay. The deadline was 30 days before Law 151 of 2026, and you'll still see that figure online. Late payment charges start the next day.
• It's due whether or not the sale is registered. An unregistered sale, or one recorded only through a Sehat Tawqi' case, is still taxable.
• The contract price is the starting point. The Tax Authority can challenge a price it believes is too low, but it has to prove it.
• Paying isn't a condition for registering the sale. Since Law 9 of 2022, the Registry informs the Tax Authority, which collects the tax separately. Don't take that as a reason to delay: late charges still apply.

Who doesn't pay it

• Property in villages is outside the tax.
• Gifts to your spouse, parents or children are outside the definition of a taxable sale.
• Inheriting a home is not taxed. But under Law 151 of 2026, when an heir later sells an inherited home, the sale pays 2.5% like any other. Selling an inherited or personal home, even more than once, isn't treated as property trading unless the Tax Authority proves you're trading.
• Forced sales by a court or government, expropriation for public use and gifts to the state are also exempt.

How to pay

File the real estate disposal form with the Egyptian Tax Authority online, or at your tax office if you don't have a tax file yet, with your ID and the sale contract. The Tax Authority's hotline is 16395. The rules implementing Law 151 of 2026 were still pending in October 2026, so check the current form when you file.

Agent commission

There's no legal rate. Under the brokerage rules in force since 2026, a broker must be registered, must have a written contract with you that states the commission, and must be paid any commission above EGP 10,000 through a bank. In resale, 2.5% from the seller is the figure you'll hear most, and the buyer's side is sometimes charged too. It's negotiable, so agree it before you sign, and agree what happens if you find the buyer yourself. On new projects, developers pay the brokers and buyers usually pay nothing.

Developer transfer fees (tanazul)

If you're selling a unit you bought from a developer, whether off-plan or in a compound, your contract may charge a fee for transferring it to a new buyer.

• A September 2026 study of more than 40 developer contracts by an Egyptian law firm found fees of 1% to 5% of the unit value, sometimes called an "administrative fee". Lawyers and platforms report 5% to 10%, and some contracts reach 15%.
• Their legality is debated. Lawyers point to Article 15 of the Consumer Protection Law (Law 181 of 2018), which voids clauses giving the seller a share of a later resale, and the head of the Real Estate Valuation Association has called for flat fees that reflect the developer's actual costs. Until the courts or a new law settle it, the fee in your contract is what the developer will ask for.
• Read the transfer clause in your contract before you agree a price. Our guide to selling an off-plan unit before delivery explains the process.

State housing units in new cities

Units allocated by the New Urban Communities Authority have their own rules. A transfer happens at the city authority after handover, with both parties present. The seller reportedly pays a fee of 10% of the price to the city authority plus VAT on that fee, the 2.5% disposal tax, and 1% to the Housing and Development Bank.

Registration, stamp duty and VAT

• Registration fees at the Real Estate Registry are fixed by size, not by price: about EGP 500 up to 100 sqm, EGP 1,000 up to 200 sqm, EGP 1,500 up to 300 sqm and EGP 2,000 above that, which is the legal cap. Who pays is up to the contract. Survey and copy fees are extra.
• Stamp duty on a sale contract is only nominal, EGP 1 per page per copy.
• VAT doesn't apply to residential sales. The 2026 VAT change covers only leases of non-residential premises.

Be wary of sites that quote registration at 1% to 3% of the price. That's not how the fees work.

The annual real estate tax

This isn't a cost of selling, but buyers and their lawyers will ask for your receipts.

• Law 3 of 2026 raised the exemption for your main home: it's now tax-free if its net annual rental value is below EGP 100,000, and only the amount above that is taxed, at 10%.
• The old threshold was EGP 24,000 of rental value, often described as "homes worth up to EGP 2 million". That figure is out of date.
• Second homes, rented homes and empty units are taxable. Tax is paid in two instalments, by the end of June and December, and must now be paid electronically.

Settle any arrears and keep the receipts with your sale papers.

A worked example

Selling a resale apartment for EGP 6,000,000 through an agent at 2.5%, with no developer transfer fee:

If the same home were a compound unit with a 3% transfer fee in the contract, add EGP 180,000, and you'd keep about EGP 5,519,000. Use the calculator below for your own figures.