Egypt Property Tax for Apartment Owners: Is Your Home Exempt?

Masari Team

Own an apartment in Egypt, or about to buy one? The common question is whether you will owe real estate tax. After the latest amendments to the Built Real Estate Tax Law, the short answer is that most owner-occupied apartments owe nothing as long as their assessed value stays under the new exemption threshold. You still need to register the unit, though, and things change if you own more than one property. This guide summarises the rules as reported by the press, quoting Real Estate Tax Authority officials and tax experts. Always confirm details with the authority or a tax adviser.

The new primary-residence exemption

Banker reported that the amendments raised the exemption for a primary residence to EGP 8 million per unit, up from EGP 2 million. The head of the Real Estate Tax Authority, quoted by Eldyar, said a unit worth EGP 8 million or less that meets the primary-residence conditions owes no tax.

Both sources agree on one key point: if the unit is worth more than the threshold, tax applies only to the amount above it, not to the full value.

Note: the sources refer to "assessed" and "market" value. What counts in the end is the authority's official assessment, not your own estimate or an asking price.

Exempt still means register

According to the authority head's statements in Eldyar, owners are not exempt from registering their units even when no tax is due. You register the unit and submit an exemption request, which can be done through the Egyptian Real Estate Taxes app using your phone number and national ID, adding units across any governorate. Banker notes that returns and payments can also be completed electronically, which is useful for Egyptians living abroad.

Owning a second unit

Banker quoted a tax expert saying only one unit can benefit from the primary-residence exemption. Other units are taxed under the normal rules regardless of how they are used, so a closed summer flat in Ras El Bar or an investment unit in New Damietta may be taxable if its value exceeds the limit. This is an expert view rather than quoted legal text, so check with the tax office or an accountant if you own several units.

Discounts for filing and paying on time

Eldyar reported that the amendments offer discounts on residential units for filing on time, plus an extra discount for paying in advance, with smaller discounts for non-residential units. These were tied to a filing deadline, so ask the authority which deadline currently applies before counting on them.

Property tax when buying a resale apartment

  • Ask the seller for proof of the unit's tax status and whether it is registered in their name.
  • Add a clause making the seller responsible for any taxes due before handover.
  • After buying, register the unit in your name and request the exemption if it is your home.
  • Keep copies of every receipt and online submission.

Quick checklist

  1. Decide which unit is your primary residence.
  2. Register every unit you own, exempt or not.
  3. File the exemption request for your home.
  4. Review additional units with the authority or an accountant.
  5. Track filing and payment dates to use any available discounts.
  6. Include a prior-dues clause when you buy.

FAQ

Is the apartment I live in exempt?

If it is your primary residence and its assessed value is EGP 8 million or less, it is exempt according to the authority head, but you must still register it and request the exemption.

If my unit exceeds the limit, is the whole value taxed?

No. According to the sources we reviewed, only the portion above the threshold is taxed.

Can I register from abroad?

Yes, registration and payment are available electronically through the authority's app, and you can use a formal power of attorney if needed.

This article is general information, not tax or legal advice. Consult an accountant or lawyer about your situation.

Sources

On Masari you can compare unit prices, floor plans and payment plans before contacting any seller.