Egypt salary calculator 2026
Work out net salary, income tax and social insurance in Egypt for 2026. Enter a gross monthly salary (or the net you want to take home) and get the employee and employer deductions, line by line, from the same engine that runs Wanas Payroll.
Figures verified on 22 Oct 2026
Result
Gross monthly salary: 15,000.00 EGP per month
Net salary: EGP 11,860.00 | Total cost to the employer: EGP 17,812.50
| Item | Amount (EGP) | How |
|---|---|---|
| Gross salary | 15,000.00 | |
| Insurable wage | 15,000.00 | |
| Social insurance (employee 11%) | -1,650.00 | 11% of the insurable wage |
| Taxable income (annual) | 140,200.00 | (Gross - employee insurance) x 12 - EGP 20,000, rounded down to EGP 10 |
| Income tax (monthly) | -1,482.50 | Annual brackets of Law 7/2024, divided by 12 |
| Martyrs' fund (0.05%) | -7.50 | 0.05% of gross |
| Total employee deductions | -3,140.00 | |
| Net salary | 11,860.00 | |
| Social insurance (employer 18.75%) | 2,812.50 | 18.75% of the insurable wage, paid by the employer on top |
| Employer total cost | 17,812.50 |
This is an estimate based on the rules as of 2026, not legal or tax advice. Your payroll may differ: allowances with their own tax treatment, medical insurance premiums, an insurance profile, mid-month joiners and leavers and company policies all change the result. The calculator assumes the whole salary is insurable. Confirm with your accountant.
How Egyptian payroll deductions work
A monthly payslip in Egypt moves from gross to net in a fixed order. This calculator follows the same order as the payroll engine. For the full formulas with worked examples, read our guide to social insurance and income tax in Egypt, or see how to choose payroll software.
1. Start from the gross salary
The gross is the contractual cash pay for the month: basic salary plus taxable allowances, before any deduction.
2. Deduct the employee's social insurance
Under Law 148/2019 (rules published by NOSI) the employee pays 11% of the insurable wage. The insurable wage is the gross, but never below EGP 2,700 or above EGP 16,700 a month in 2026.
3. Deduct health insurance where it applies
Universal Health Insurance takes 1% from the employee and 4% from the employer, in governorates where the scheme is in force.
4. Work out taxable income
Taxable income is the gross minus the employee's insurance contributions. It is annualised (multiplied by 12), the EGP 20,000 personal exemption is subtracted, and the result is rounded down to a multiple of EGP 10.
5. Apply the annual tax brackets
Law 7/2024, applied to payroll through the Egyptian Tax Authority, taxes the annual figure in slices at 0% to 27.5% (table below). The annual tax is divided by 12 to give the monthly income tax.
6. Deduct the martyrs' fund
A stamp-type levy of 0.05% of the gross salary goes to the martyrs' families fund.
7. Net salary and employer cost
Net salary is the gross minus the employee deductions above. The employer also pays 18.75% social insurance (and 4% health insurance where it applies), so the employer's total cost is higher than the gross.
What each deduction is
Social insurance
Law 148/2019 funds pensions, sickness, work injury and unemployment cover. Employee 11% and employer 18.75% of the insurable wage, which has a floor (EGP 2,700) and a ceiling (EGP 16,700) in 2026. A salary above the ceiling still pays insurance only on EGP 16,700.
Universal Health Insurance
The national health scheme is rolling out governorate by governorate. Where it applies, 1% of the salary is deducted from the employee and 4% is paid by the employer.
Income tax
Salary tax follows Law 7/2024: a personal exemption of EGP 20,000 a year, then progressive slices from 0% up to 27.5%. At very high annual incomes the lower slices are phased out, which the engine applies exactly.
Martyrs' fund
A small levy of 0.05% of gross salary. In this calculator it follows the income tax switch.
Income tax brackets 2026 (Law 7/2024)
The brackets apply to annual taxable income after the EGP 20,000 personal exemption.
| Annual taxable income (EGP) | Rate | Tax on the slice (EGP) |
|---|---|---|
| 0 to 40,000 | 0% | 0 |
| 40,000 to 55,000 | 10% | 1,500 |
| 55,000 to 70,000 | 15% | 2,250 |
| 70,000 to 200,000 | 20% | 26,000 |
| 200,000 to 400,000 | 22.5% | 45,000 |
| 400,000 to 1,200,000 | 25% | 200,000 |
| Over 1,200,000 | 27.5% | - |
Above EGP 600,000 a year the lower slices are phased out in steps, so the tax starts from a higher flat amount; the calculator applies this automatically.
Worked example: EGP 15,000 gross salary
Priced by the Wanas Payroll engine with social insurance, income tax and the martyrs' fund on, and health insurance off.
| Item | Monthly amount (EGP) |
|---|---|
| Gross salary | 15,000.00 |
| Insurable wage | 15,000.00 |
| Social insurance (employee 11%) | -1,650.00 |
| Taxable income (annual) | 140,200.00 |
| Income tax (monthly) | -1,482.50 |
| Martyrs' fund (0.05%) | -7.50 |
| Total employee deductions | -3,140.00 |
| Net salary | 11,860.00 |
| Social insurance (employer 18.75%) | 2,812.50 |
| Employer total cost | 17,812.50 |
The insurable wage is capped at EGP 16,700, so a EGP 15,000 salary is insured in full.
Net salary at common gross salaries
Monthly figures in EGP with social insurance, income tax and the martyrs' fund on, health insurance off.
| Gross | Employee insurance | Income tax | Martyrs' fund | Net salary | Employer cost |
|---|---|---|---|---|---|
| 5,000.00 | 550.00 | 0.00 | 2.50 | 4,447.50 | 5,937.50 |
| 8,000.00 | 880.00 | 255.50 | 4.00 | 6,860.50 | 9,500.00 |
| 10,000.00 | 1,100.00 | 592.50 | 5.00 | 8,302.50 | 11,875.00 |
| 15,000.00 | 1,650.00 | 1,482.50 | 7.50 | 11,860.00 | 17,812.50 |
| 20,000.00 | 1,837.00 | 2,445.00 | 10.00 | 15,708.00 | 23,131.25 |
| 30,000.00 | 1,837.00 | 4,690.73 | 15.00 | 23,457.27 | 33,131.25 |
| 50,000.00 | 1,837.00 | 9,519.79 | 25.00 | 38,618.21 | 53,131.25 |
From EGP 16,700 up, employer insurance stops growing because of the insurable wage ceiling.
Frequently asked questions
How do I calculate salary tax in Egypt in 2026?
Salary tax in Egypt follows Law 7/2024 and takes six steps. 1) Subtract the employee's social insurance (11% of the insurable wage, held between EGP 2,700 and 16,700) and, where it applies, 1% health insurance from the monthly gross. 2) Multiply the result by 12. 3) Subtract the EGP 20,000 personal exemption. 4) Round down to the nearest EGP 10. 5) Tax each slice of the annual figure: 0% up to 40,000, 10% to 55,000, 15% to 70,000, 20% to 200,000, 22.5% to 400,000, 25% to 1,200,000 and 27.5% above. 6) Divide the annual tax by 12 and deduct the martyrs' fund of 0.05% of gross. Example, gross EGP 15,000: insurance 1,650; taxable 13,350; annual 160,200; after the exemption 140,200; tax 1,500 + 2,250 + 14,040 = 17,790 a year, or EGP 1,482.50 a month; martyrs' fund 7.50; net pay EGP 11,860.
What are the social insurance rates in Egypt for 2026?
In 2026 the employee pays 11% and the employer 18.75% of the insurable wage under Social Insurance Law 148/2019, a total contribution of 29.75%. The insurable wage is the part of pay that is subject to insurance, held between a minimum of EGP 2,700 and a maximum of EGP 16,700 a month. Pay above EGP 16,700 attracts no further insurance, so the most an employee pays is 11% x 16,700 = EGP 1,837 a month and the most an employer pays is 18.75% x 16,700 = EGP 3,131.25. Where Universal Health Insurance applies to the governorate, the employee also pays 1% and the employer 4%. The martyrs' fund takes 0.05% of gross pay. Example: on a EGP 10,000 salary the employee pays EGP 1,100 and the employer EGP 1,875. The limits are revised every January, so check the National Organization for Social Insurance (NOSI) for the current figures. The free salary calculator applies these rules to any salary.
How is the net salary calculated in Egypt?
Start from the gross salary, subtract the employee's social insurance (11% of the insurable wage), health insurance where it applies (1%), income tax from the Law 7/2024 annual brackets (divided by 12) and the martyrs' fund (0.05%). What is left is the net salary.
How much of my salary is tax-free in Egypt?
Each employee has a personal exemption of EGP 20,000 a year, and the first slice after the exemption (up to EGP 40,000 a year) is taxed at 0%. Social insurance contributions are also deducted before tax is computed.
What is the martyrs' fund deduction?
It is a levy of 0.05% of the gross salary, paid by the employee, that supports the families of martyrs and victims.
Can I enter the net salary and get the gross?
Yes. Choose "Net salary", enter the monthly net you want to receive and the calculator finds the gross salary that produces it under the same rules.
Is Universal Health Insurance deducted everywhere?
No. It applies where the employee works in a governorate covered by the scheme. Tick the option to see its effect: 1% from the employee, 4% from the employer.
Is this calculator accurate for my company?
It is an estimate using the 2026 statutory rules and the same engine as Wanas Payroll. Your real payroll can differ because of allowances with their own tax treatment, medical premiums, special insurance profiles, part-month employment and company policies. It is not legal advice.
Sources
Primary sources behind the figures and claims on this page. Statutory values change, so check them there before you rely on them.
- National Organization for Social Insurance (NOSI): social insurance rules, insurable wage limits and employer forms (Arabic site).
- Egyptian Tax Authority (ETA), payroll tax guide: the unified payroll tax calculation system, its forms and due dates (Arabic site).
- Universal Health Insurance Authority: the national health insurance scheme and where it applies.
- Ministry of Finance: official tax policy and legislation publications.
- Laws, cited by number: Social Insurance and Pensions Law No. 148 of 2019; income tax Law No. 7 of 2024; Labour Law No. 14 of 2025; Personal Data Protection Law No. 151 of 2020. Read the full texts in the Official Gazette; we do not link a text we could not verify.
Figures verified on 22 Oct 2026.
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