Does my Egyptian employer withhold income tax from my salary automatically?

Yes. Under Article 14 of Egyptian Income Tax Law No. 91 of 2005, employers in Egypt — including companies operating in free zones — are legally required to withhold income tax from any taxable salary or employment income before paying it to the employee. This applies to all taxable revenues described in Article 9, which covers all earnings from work for third parties, whether under a formal contract or not, on a regular or irregular basis.

Your employer must also comply with specific reporting obligations under Article 15. This includes submitting a quarterly tax return to the competent tax office in January, April, July, and October each year, along with remitting the withheld amounts. They are also required to submit an annual statement detailing salaries and taxes withheld for each employee.

If your employer is a non-resident or has no establishment in Egypt, the obligation to remit the tax shifts to you as the employee, according to Article 16. This is an important consideration for expats working remotely for foreign companies while based in Egypt. In that case, you would need to register with the Egyptian Tax Authority and handle your own tax payments. Always confirm with your employer whether tax is being withheld correctly, and keep copies of any tax deduction statements for your records.