Guide to Freelancer Taxes

Dear Friends,

Here's a TLDR of freelancer taxes (in case of software development):

You have the normal personal income taxes that go up to 27.5% according to the tiers, see https://taxsummaries.pwc.com/egypt/individual/taxes-on-personal-income This is filed from https://www.incometax.gov.eg/ from january to 1st april, for the income made in the previous year.

You have to register for e-invoice, and to do that first, you have to apply and buy the government recognized digital signature to use on the e-invoice system, then register on taxes website here: https://ssp.eta.gov.eg/ to the e-invoice system.

You also have to register for VAT, but if you're getting paid from abroad the VAT amount will be 0 but you will have to e-file it from the tax portal. This 0-filing has to be done monthly. You will need to prove it's sold abroad by the e-invoice you made. If you sell your service locally, then if you sold an app, the vat is 14%, if you sold services of helping to develop an app then it's subject to 10% excise tax only, instead of the 14%. Professional services is 10%, but product (tangible or non-tangible) is 14%.

For more info read the e-commerce pdf released by tax authority. If anyone has a link to the source of the file please post it, i can't find a way to attach PDF here.

hxxps://www[.]docdroid[.]net/3u9STS5/e-commerce-pdf (will be deleted 60 days after no view)

Fix the link because some stupid bot removed my post.

Someone download it and share it somewhere, I can't use something like google drive due to doxxing. This PDF was originally on tax authority facebook i think, but i can't find the original link.