Egypt introduced, for the first time, a (now cancelled) real estate tax regime via Egypt's real estate tax law, Egypt Law No. 196/2008 and its Executive Regulations. In line with the law, tax was applied to all property, regardless of the property owner's nationality. During the introduction of the law, aggressive criticism was directed at the government, as popular opinion (including amongst economic experts) saw the law as an unreasonably aggressive way to impose new taxes.