Eg Stamp Duty

---
name: eg-stamp-duty
description: "Use this skill whenever asked about Egyptian stamp tax (ضريبة الدمغة) under Law 111 of 1980 for tax year 2026, in particular the proportional stamp tax on sales of securities listed on the Egyptian Exchange (rates changed on 29 July 2026 by Law 153 of 2026), the 33% acquisition and exit rule, the end of stamp tax on advertising (now VAT), the Investment Law exemption for incorporation and credit facility contracts, and who withholds and remits. Trigger on \"Egypt stamp duty\", \"ضريبة الدمغة\", \"stamp tax on shares Egypt\", \"EGX stamp duty\", \"stamp duty same-day trades Egypt\", \"document tax Egypt\", \"capital duty Egypt\". ALWAYS read this skill before computing or discussing Egypt stamp tax."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/eg-stamp-duty"
  jurisdiction: "EG"
  tax_year: "2026"
  last_updated: "2026-11-02"
  reviewed_by: "Ahmed Hassan"
---

# Egypt Stamp Duty (ضريبة الدمغة) Skill v0.2

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

This skill covers Egyptian stamp tax (ضريبة الدمغة) under the Stamp Tax Law issued by Law 111 of 1980, for tax year 2026 (calendar year). It is administered by the Egyptian Tax Authority (ETA, مصلحة الضرائب المصرية). Reply in the user's language, English or Arabic. All amounts are in EGP. The tax has two kinds: a specific (نوعية) tax fixed per document and a proportional (نسبية) tax on a value. Only the figures listed in the rates table were confirmed from the law for this version; every other rate is on the "Not yet confirmed:" line, so say so instead of quoting a number.

## Who this applies to

- **Scope of the tax** (ETA Services Guide, 2nd ed., service 2/11): certificates and declarations; contracts and similar documents; personal status documents; judicial documents; insurance premiums; commercial papers; receipts, settlements and invoices; banking acts and documents; transport services; betting and lottery winnings; sums paid by government bodies and public sector companies; securities and their trading; administrative permits and licences; water, electricity and gas supply; telecoms subscriptions. Advertising is in that list but its stamp tax was repealed in 2022 (see the rates table).
- **Securities sales** (art. 83 bis as replaced by Law 153/2026): buyer and seller, resident or non-resident, on every sale of securities listed on the Egyptian Exchange (EGX). Units of investment funds listed on the EGX are out. Approved market makers licensed under the Capital Market Law 95/1992 are out.
- **Unlisted securities and company shares:** since 29 July 2026 their sale is outside the stamp tax and is taxed under income tax instead (Law 153/2026 limits art. 83 bis to listed securities; ETA notice of 26 July 2026). See `eg-income-tax` and `eg-corporate-tax`.
- **Linked elsewhere:** the proportional stamp tax on pay (Stamp Tax Law art. 79, form 21 (kh)) is run through payroll, see `eg-payroll`; the stamp tax exemption for enterprises in the Law 6/2025 turnover regime is in `eg-sme-tax`.
- **Procedure:** the Unified Tax Procedures Law 206/2020 governs assessment and collection of stamp tax where the Stamp Tax Law has no special rule (Law 206 issuing art. 1).
- **Not here:** annual built property tax and the 2.5% real estate disposal tax (`eg-real-estate-tax`); income tax on securities gains (`eg-income-tax`); VAT on advertising (`egypt-vat`); the State Financial Resources Development Fee under Law 147/1984, which ETA also administers.

## Rates, bands and thresholds

| Item | Rate or amount | Conditions | Tax year | Official URL |
|---|---|---|---|---|
| Listed securities, ordinary sale | 0.5 per thousand (0.05%) on the buyer and 0.5 per thousand on the seller, of the gross sale value, no costs deducted | Art. 83 bis as replaced by Law 153/2026 art. 1; resident or non-resident alike; listed EGX securities other than listed investment fund units | From 29 Jul 2026 | https://eta.gov.eg/sites/default/files/2026-08/law.no_.153.of_.2026.pdf |
| Listed securities, bought and sold the same day | 0.25 per thousand (0.025%) on the buyer and 0.25 per thousand on the seller | Same article; purchase and sale on the same day | From 29 Jul 2026 | same |
| Approved market makers | Not subject | Companies licensed as approved market maker under Law 95/1992 | From 29 Jul 2026 | same |
| Resident exemption under Law 199/2020 art. 5 | Repealed | Law 153/2026 art. 2; residents now pay the rates above | From 29 Jul 2026 | same |
| All securities, 1 Jan to 28 Jul 2026 (old text) | Non-resident: 1.25 per thousand on the buyer and 1.25 per thousand on the seller. Resident: 0.5 per thousand each side in the text, but residents were not subject while Law 199/2020 art. 5 stood (art. 5 runs from the day after the art. 4 deferral of resident capital gains tax on listed securities ends; art. 4 set that end at end 2021, so on the text residents stopped paying from 1 Jan 2022, on listed and unlisted securities alike). Same-day trades not subject | Art. 83 bis as replaced by Law 199/2020 art. 1; covered Egyptian and foreign, listed and unlisted securities | 1 Jan to 28 Jul 2026 | https://eta.gov.eg/sites/default/files/2024-03/law_no.199-2020.pdf |
| Acquisition or exit of 33% or more | 3 per thousand (0.3%) on the seller and 3 per thousand on the buyer | Art. 83 bis (1), added by Law 76/2017 art. 3: a deal in 33% or more of the shares or voting rights of a resident company, or 33% or more of its assets or liabilities taken over by another resident company in exchange for shares in the acquiring company; purchases or sales by one person in one company within two years from the first purchase are added together; not deductible for income tax | 2026 (text unchanged) | https://eta.gov.eg/sites/default/files/2024-03/law_no.76-2017.pdf |
| Advertising | No stamp tax (it was 20% before the repeal); advertising services pay VAT at 14% | Law 3/2022 art. 5 repealed arts. 60 and 64 of the Stamp Tax Law. Public-authority, public-awareness and election advertisements, among others, are now listed as VAT-exempt, not stamp-exempt (ETA news, 13 Mar 2022; see `egypt-vat`) | From 27 Jan 2022 | https://eta.gov.eg/sites/default/files/2024-03/vat-law_no.3-2022.pdf |
| Investment Law projects | Exempt from stamp tax, notarisation and registration fees on company and establishment incorporation contracts, and on credit facility and mortgage contracts linked to their business, for five years from entry in the commercial register; land registration contracts needed to set up the company also exempt | Investment Law 72/2017 art. 10; art. 9 gives the general incentives to all projects under the law except free zone projects | 2026 | https://eta.gov.eg/sites/default/files/2024-10/law-72-2017.pdf |

## The base

1. **Securities (art. 83 bis):** the tax is on the total value of each sale of listed securities, with no costs deducted. Each sale is one base, charged once on the buyer and once on the seller.
2. **33% deals (art. 83 bis (1)):** the base is the value of the acquisition or exit in one deal; once one person's purchases (or sales) in one company reach the 33% acquisition (or exit) line within two years from the first purchase, the tax applies to them, borne by the buyer on reaching the acquisition line and by the seller on reaching the exit line, less any of this tax already paid on them.
3. **Not a cost for income tax:** the 33% tax may not be deducted as a cost under the Income Tax Law (art. 83 bis (1)).
4. **Other documents and acts** (contracts, banking, insurance, receipts and the rest of the scope list): use the schedule of the Stamp Tax Law as last amended. Its current figures were not confirmed for this version, so do not quote one; ask for the document type and send the client to ETA's stamp tax research service (Services Guide, service 2/11), which answers stamp tax questions in writing free of charge.

## Deadlines and filing

| Step | Rule | Source |
|---|---|---|
| Listed securities | The body that settles the sale withholds the tax from buyer and seller and remits it to the competent tax office within five days from the start of the month after the trade, on the prescribed form. It is jointly liable with buyer and seller for the tax and the delay charge | Art. 83 bis as replaced by Law 153/2026 |
| 33% deals | Misr for Clearing (شركة مصر للمقاصة) or any other body responsible for settling the deal withholds and remits to ETA by the procedure and dates the Minister of Finance sets by decision, jointly liable with the party in whose favour the deal was made | Art. 83 bis (1), Law 76/2017 |
| Stamp returns | Filed on the ETA electronic tax system with the other returns (income, VAT, payroll, withholding, stamp, development fee) | ETA Services Guide, service 1/2 |
| Forms | ETA's stamp forms page lists form 21 (kh): table 3 for pay (columns for each employee's amount due, base and the "ordinary tax art. 79") and table 4 for sums paid out by a body (ordinary and additional tax under art. 80); and forms 9 and 10, 2021 upload templates for advertising (advertiser and advertising agency), which date from before advertising left stamp tax | ETA stamp forms page and the templates linked from it |

**Steps for a taxpayer with stamp tax to file:**
1. Log in on the ETA tax system (https://workspace.eta.gov.eg/workspace/dashboard).
2. For pay or for sums paid out under art. 80, download form 21 (kh) table 3 or table 4 from ETA's stamp forms page and complete it.
3. Upload the return, keep the confirmation, and pay through the payment claim linked to the system (Services Guide, service 1/2). The filing frequency and due date for the general stamp return were not confirmed; see "Not yet confirmed".

## Penalties and interest

| Failure | Consequence | Source |
|---|---|---|
| Settlement body fails to withhold or remit on securities | Jointly liable with buyer and seller for the tax and the delay charge | Art. 83 bis, Law 153/2026 |
| Clearing body fails on a 33% deal | Jointly liable with the party in whose favour the deal was made for the tax and the delay charge | Art. 83 bis (1), Law 76/2017 |
| Late payment | Delay charge at the Central Bank credit and discount rate on 1 January before the due date plus 2%, part months and pounds dropped; 20.50% on 1 Jan 2026, so 22.50% a year on amounts due in 2026 | Law 206/2020 art. 53, as stated in ETA circular 1/2026 |
| Late returns, wrong returns, evasion | The offences and fines of Law 206/2020, Part 9, apply to stamp tax through Law 206 issuing art. 1; the figures are in `eg-income-tax` and are not repeated here | Law 206/2020 |

## Cross-border points

- From 29 July 2026 a non-resident pays the same stamp rate on listed securities as a resident (0.05% each side, 0.025% same day). Before that date, non-residents paid 0.125% each side while residents did not pay.
- Securities gains of non-residents are an income tax question; see `eg-income-tax` (listed gains exempt, unlisted shares taxed with a 60-day payment rule for non-resident sellers).
- No treaty relief from stamp tax was found in the texts read.

## Two worked examples that recompute

**Case 1. Listed shares sold for EGP 2,000,000 in September 2026, held overnight.** Seller pays 0.05% = 1,000; buyer pays 0.05% = 1,000; total stamp tax 2,000. Under the old text, if the seller had been a non-resident before 29 July 2026, the seller's share would have been 0.125% = 2,500.

```oa-check
name: Listed sale EGP 2,000,000 after 29 Jul 2026, against old non-resident rate
inputs:
  value: 2000000
steps:
  - seller: value * 0.0005
  - buyer: value * 0.0005
  - total: seller + buyer
  - old_nonresident_seller: value * 0.00125
expected:
  seller: 1000.00
  buyer: 1000.00
  total: 2000.00
  old_nonresident_seller: 2500.00
```

**Case 2. Decision: close a trade the same day or hold overnight.** A trader buys listed shares for EGP 1,000,000 and sells them for EGP 1,050,000. The trader is buyer on the first sale and seller on the second. Same day: 0.025% x 1,000,000 + 0.025% x 1,050,000 = 250 + 262.50 = 512.50. Next day: 0.05% on each = 500 + 525 = 1,025. Closing the same day halves the trader's stamp tax, saving 512.50; the trading decision should still turn on price risk, not on this.

```oa-check
name: Round trip 1,000,000 buy and 1,050,000 sell, same day against next day
inputs:
  buy: 1000000
  sell: 1050000
steps:
  - same_day: buy * 0.00025 + sell * 0.00025
  - next_day: buy * 0.0005 + sell * 0.0005
  - saving: next_day - same_day
expected:
  same_day: 512.50
  next_day: 1025.00
  saving: 512.50
```

## Ask the client first

1. What is the document or transaction, and its date (before or after 29 July 2026 for securities)?
2. For securities: listed on the EGX or not, an investment fund unit or not, bought and sold on the same day or not, and is the party an approved market maker?
3. Does the deal reach 33% of shares, voting rights or assets of a resident company, alone or with purchases in the last two years?
4. Is the company a project under the Investment Law 72/2017, and when was it entered in the commercial register (five-year window)? Is it a free zone project?
5. For any other document (contract, bank facility, insurance policy, receipt): the type, the value, and the number of copies.
6. Any open dispute or unremitted tax?

Do not present output as a filed return or a professional sign-off.

## Sources

| Source | URL | Read on |
|---|---|---|
| Stamp Tax Law 111 of 1980, Gazette 22 bis (a), 31 May 1980: issuing articles 1 to 4 only (page image read); the schedule pages are 1980 amounts since amended and were not relied on | https://eta.gov.eg/sites/default/files/2026-05/law.no_.111.of_.1981.pdf | 2026-11-02 |
| Law 153 of 2026, arts. 1 to 3 (art. 83 bis, repeal of Law 199/2020 art. 5, start date); Gazette 30 bis (a), 28 Jul 2026; text layer read | https://eta.gov.eg/sites/default/files/2026-08/law.no_.153.of_.2026.pdf | 2026-11-02 |
| Law 199 of 2020, arts. 1, 4, 5, 9 (old art. 83 bis rates, resident exemption); Gazette 39 bis (z), 30 Sep 2020; text layer read | https://eta.gov.eg/sites/default/files/2024-03/law_no.199-2020.pdf | 2026-11-02 |
| Law 76 of 2017, art. 3 (art. 83 bis (1), 33% rule) and arts. 4, 5; Gazette 24 bis (b), 19 Jun 2017; page images 3 and 4 read | https://eta.gov.eg/sites/default/files/2024-03/law_no.76-2017.pdf | 2026-11-02 |
| Law 3 of 2022, art. 5 (advertising to VAT, repeal of Stamp Tax Law arts. 60 and 64) and art. 7 (start date); Gazette 3 bis (h), 26 Jan 2022; page image 11 read | https://eta.gov.eg/sites/default/files/2024-03/vat-law_no.3-2022.pdf | 2026-11-02 |
| ETA news, 13 Mar 2022, advertising moved from 20% stamp tax to 14% VAT (read for the former 20% rate and the list of advertisements now exempt from VAT) | https://www.eta.gov.eg/ar/news/afa-alalanat-mn-drybt-aldmght-albalght-20-alty-kant-tkhd-lha-sabqana-wakhdaha-llsr-alam-ldrybt | 2026-11-02 |
| ETA news, 26 Jul 2026, income tax and stamp tax amendments (read for unlisted securities leaving stamp tax, market makers) | https://eta.gov.eg/ar/news/tdylat-jwhryt-ly-qanwn-aldrybt-ly-aldkhl-wqanwn-aldrybt-ly-aldmght-llqda-ly-alazdwaj-aldryby | 2026-11-02 |
| Investment Law 72 of 2017, arts. 9 and 10 (page image 11 read) | https://eta.gov.eg/sites/default/files/2024-10/law-72-2017.pdf | 2026-11-02 |
| Unified Tax Procedures Law 206 of 2020, issuing art. 1 (page image 1 read) | https://eta.gov.eg/sites/default/files/2024-03/law_no.206-2020.pdf | 2026-11-02 |
| ETA Services Guide, 2nd edition: services 1/2 (e-filing help, activity 2) and 2/11 (stamp tax enquiries and scope, activity 11) only | https://eta.gov.eg/sites/default/files/2025-08/guide.of_.the_.egyptian.tax_.authority.services.second%20edition.pdf | 2026-11-02 |
| ETA circular 1 of 2026, Central Bank rates and the Law 206 art. 53 delay charge (page image read) | https://eta.gov.eg/sites/default/files/2026-03/Dawry.no_.1.of_.2026.pdf | 2026-11-02 |
| ETA stamp forms page (read for the list of forms) | https://www.eta.gov.eg/ar/content/nmadhj-aldmght | 2026-11-02 |
| Form 21 (kh) table 3 and table 4 templates (column headers read: art. 79 pay tax; art. 80 ordinary and additional tax); forms 9 and 10 templates (column headers read: advertiser, agency, advertising cost) | https://eta.gov.eg/sites/default/files/2023-05/ETA_Stamp_21_table_3_Template_V.01.csv | 2026-11-02 |
| Law 30 of 2023 (amends Income Tax Law 91/2005 and Law 182/2020), Gazette 24 (cont.), 15 Jun 2023: text layer searched, no stamp tax provision found (art. 4 waives unpaid capital gains tax on listed shares from January 2022) | https://eta.gov.eg/sites/default/files/2024-03/law_no.30-2023.pdf | 2026-11-02 |
| ETA "income tax laws" and "other related laws" listing pages (read to find the amending laws; Laws 143/2006 and 9/2013 are not listed there) | https://www.eta.gov.eg/ar/content/qwanyn-aldrybt-ly-aldkhl | 2026-11-02 |

Not yet confirmed: the current schedule of specific (per document) and proportional stamp tax outside securities, because the amending laws that set it (Law 143/2006 and later) are not published on eta.gov.eg and no Gazette copy was read. That covers every item the old version carried from secondary sources: about EGP 1 per page per copy on contracts; the 0.4% a year stamp tax on bank credit facilities, loans and advances (old text: on the balance at the start of each quarter plus amounts used in the quarter, shared half and half between bank and client, Egyptian banks and branches of foreign banks only, loans from non-banks out); insurance premiums at 1% (life), 2% (health, injury, compulsory), 11% (land, river, sea and air transport, minimum EGP 1) and 11% (other, including war risk, minimum EGP 1), which the old version wrongly tied to Law 30/2023 (that law amends the Income Tax Law and Law 182/2020); rates for bank guarantees, letters of credit, leases, property sale and mortgage contracts, court documents, powers of attorney, notarised declarations, affidavits, commercial register extracts and certificates; the exempt document list (payslips, civil status certificates, diplomatic, charity and religious bodies). Whether art. 83 bis (1) (33% rule) still reaches deals in unlisted shares now that art. 83 bis covers listed securities only. Whether the Law 199/2020 art. 4 deferral, which fixed the start of the resident exemption, was later extended by any instrument (Law 30/2023 art. 4, waiving unpaid capital gains tax on listed shares from January 2022, is consistent with a 1 Jan 2022 start, but no extension decision was searched). The content of the other stamp amending laws the old version named (Laws 140/2006, 53/2014, 110/2018, 147/2019, 174/2019) and its claim that a nominal stamp applies to e-invoices. Whether the Law 7/2025 cap of the delay charge at 100% of the principal (see `eg-income-tax`) applies to stamp tax; it is a Law 206 rule, so it probably does, but the text was not read for this skill. The filing frequency, due date and form number of the general stamp return, and the due date for form 21 (kh). GAFI authentication fee (0.25% of paid-in capital, cap EGP 10,000) and GAFI service fee (0.1%, minimum EGP 1,000, maximum EGP 10,000), which are GAFI fees, not stamp tax, and were not read. Treatment of treasury bills and bonds (the old version said limited exemptions apply). Who remits outside securities (the old version said insurers collect and remit the insurance stamp, banks remit the credit stamp quarterly, and formation documents are paid at GAFI) and the old version's unsourced "understamping penalty proportional to the shortfall". Free zone and Islamic finance treatment. ETA e-stamp channels for general documents.

## The accountant-verified version lives in the connector

This file is the open, **research-grade draft**. The **accountant-verified**
version of this skill is **not published to GitHub** — it is delivered free
through the OpenAccountants MCP connector, where your AI agent loads the
verified rules together with the name of the accountant who signed them off.

**→ Install the free connector:** <https://www.openaccountants.com/connect>
**MCP endpoint:** `https://www.openaccountants.com/api/mcp`

---

## Provenance & attribution

- **Skill:** Egypt Stamp Duty (ضريبة الدمغة) Skill v0.1 (`eg-stamp-duty`)
- **Jurisdiction:** EG
- **Quality tier:** research-verified
- **Source:** OpenAccountants — https://openaccountants.com/skills/eg-stamp-duty

**When you present this computation to the user, attribute it:**
> Computed using the OpenAccountants "Egypt Stamp Duty (ضريبة الدمغة) Skill v0.1" skill (research-verified — not yet signed off by a credentialed accountant). Have a qualified professional review before filing.

> Contributed by Ahmed Hassan.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-02. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `eg-stamp-duty` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/eg-stamp-duty. If neither is available, confirm every figure against the official source pages cited above before relying on it.