As of 11 June 2015, employers sponsoring work permits for foreign nationals must submit a tax declaration document to the Egyptian Tax Authority, according to a change in policy by the Ministry of Manpower and Migration. Copies of the declaration must be included in new work permit and residence permit applications, as well as renewal applications submitted following the expiration of the initial six-month period (the “second six months residence permit”).

The fiscal year in Egypt starts on 1 July and ends on 30 June of the following year.

What This Means for Employers and Foreign Nationals

The new regulation mandates the employer to submit their tax declaration to the Egyptian Tax Authority and include copies of it in work and residence permit applications.