The Egyptian taxation regime for individuals is composed of salary tax only as the development of state resources duty was abolished under the new tax law. Expatriate employees are generally subject to salary tax. The Egyptian social security system does not apply to expatriates except where there is an agreement for reciprocal social security between Egypt and the expatriate’s country. Egypt has a limited number of such agreements notably with Greece, Cyprus, Sudan, and other Arab countries.
The official currency of Egypt is the Egyptian Pound (EGP).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.
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