How do I add VAT to an exclusive price?

To add VAT to an exclusive net price, multiply the net price by (1 + VAT rate percentage / 100). For example, at a 15% VAT rate, multiply the net price by 1.15 to obtain the total gross price.

How do I remove or extract VAT from an inclusive total?

To extract VAT from an inclusive price, divide the total gross amount by (1 + VAT rate / 100) to find the net price, or multiply the total price by the statutory tax fraction [Rate / (100 + Rate)].

What is the difference between zero-rated and exempt VAT supplies?

Zero-rated supplies (0%) are taxable supplies charged at a 0% rate, allowing businesses to claim full input VAT refunds on related business purchases. Exempt supplies are not subject to VAT and do not permit input VAT deduction.

EGYPT VAT & TAX CALCULATOR

Free VAT Calculator Egypt

Calculate VAT-inclusive and VAT-exclusive amounts in seconds.

Calculation Mode

Quick Presets:

VAT / Tax Rate (%)

Statutory Standard Rates:

VAT Portion ()

Net Amount

VAT Charged

Gross Total

Applied Formula:

Tax Ratio:

Invoice Cost Distribution 100% Gross Total

Net Base ()

VAT Element ()

Tax Invoice Valuation Schedule

Official Computation

Net Amount (Exclusive of VAT)

VAT Amount ()

Total Gross Invoice Price (Inclusive of VAT)

VAT Calculator for Egypt (14% Inclusive & Exclusive Calculation)

In Egypt, Value Added Tax is regulated by the Egyptian Tax Authority (ETA) under Value Added Tax Law No. 67 of 2016 (replacing the General Sales Tax). The standard VAT rate in Egypt is 14%, applied to all taxable domestic supplies of goods and services, as well as imported commercial commodities.

VAT registration is mandatory for commercial industrial and service providers whose annual gross turnover reaches or exceeds EGP 500,000. Importers and exporters of taxable goods must register regardless of turnover volume. Under ETA digital modernization, all taxpayers must issue invoices through the national E-Invoicing and E-Receipt electronic platforms.

Egypt ETA VAT Mathematical Formulas

Standard formulas for computing 14% VAT in Egyptian commercial billing:

1. Adding 14% VAT (Exclusive Price)

Gross Price = Net Price * 1.14 | VAT = Net * 0.14

Standard invoicing calculation on commercial goods and general professional services in Egypt.

Ghana's COVID-19 Health Recovery Levy is a non-recoverable 1% levy charged on the taxable value of goods and services. It is added alongside the 2.5% NHIL and 2.5% GETFund Levy before calculating the 15% standard VAT, resulting in an effective tax rate of approximately 21.9%.

2. Removing VAT (Tax Fraction)

VAT Amount = Gross Price * (14 / 114) | Net = Gross / 1.14

The statutory tax fraction (14/114 or approx. 12.2807%) extracts VAT from inclusive retail totals.

3. Concessionary Capital Machinery Rate (5%)

Machinery VAT = Machinery Value * 5%

Under Law 67/2016, machinery and equipment used in industrial production benefit from a reduced 5% rate.

4. Net VAT Settlement to ETA

Net Tax Payable = Output VAT Collected - Input VAT Paid

Input tax is deductible provided purchases are supported by validated ETA electronic invoices.

Egyptian VAT Rates and Exempt Commodities Schedule

Law No. 67 of 2016 sets statutory rates and an extensive list of 57 exempt commodities:

Category	VAT Rate	Scope & Description
Standard Rate	14%	General commercial commodities, imported goods, consulting, IT services, and consumer electronics.
Industrial Machinery	5%	Plant, machinery, and equipment utilized directly in manufacturing industrial goods (refundable on first production).
Zero-Rated (0%)	0%	Exported goods and services, supplies to free zones, and international transit services.
Exempt Supplies (57 Groups)	Exempt	Basic foodstuffs (bread, dairy, meat, tea, sugar), banking and financial services, insurance, residential property rentals, health and education services.

Egypt E-Invoicing & E-Receipt Electronic Mandate

The Egyptian Tax Authority mandates full electronic integration:

B2B Transactions (E-Invoicing): All business-to-business transactions must be validated in real-time through the ETA E-Invoice API with digital certificates and GS1/EGS product codes.
B2C Transactions (E-Receipt): Retail points of sale must transmit digital electronic receipts directly to the ETA portal at the time of checkout.
Input Tax Restriction: Paper invoices are no longer legally admissible for input tax deduction or corporate expense claims.

Step-by-Step Worked Example: Commercial Supply in Cairo

Consider an Egyptian electronics distributor supplying office equipment to a corporate enterprise for EGP 100,000 net base value.

Step 1: Calculate 14% Standard VAT

Net Taxable Amount = EGP 100,000. VAT at 14% (100,000 * 0.14) = EGP 14,000. Total Gross Invoice Consideration = EGP 114,000.

Step 2: Account for Withholding Tax (WHT)

Under Egyptian Income Tax rules, the buyer withholds 1% commercial WHT on the net amount (EGP 1,000) and remits EGP 113,000 to the distributor.

Step 3: Monthly ETA Return Reconciliation

The distributor declares EGP 14,000 output VAT on their monthly ETA portal filing and offsets any qualifying E-Invoice input tax.

Cross-Border Digital Services & Reverse Charge in Egypt

Non-resident digital service providers supplying digital content, cloud software, or streaming to Egyptian resident non-taxable persons (B2C) must register under the ETA simplified vendor registration regime and charge 14% VAT. For B2B supplies, the Egyptian corporate recipient applies the reverse charge mechanism.

Schedule Tax (Table Tax) in Egypt

Certain specialized commodities (automobiles, air conditioners, telecommunications services, tobacco, and construction contracting) are subject to Schedule Tax (Table Tax) at specified percentage rates, either in addition to or in substitution for standard VAT.

ETA Monthly VAT Return Deadlines & Penalties

Monthly Filing Deadline: Monthly VAT returns must be submitted electronically to the ETA by the end of the month following the tax period (e.g. January return due by end of February).
Late Filing & Payment Penalties: Late submission incurs statutory penalties starting from EGP 5,000 up to EGP 50,000 under the Unified Tax Procedures Law No. 206 of 2020, plus 1.5% monthly delay interest.

Common Egyptian VAT Errors

Mistake: Using Paper Invoices for Input Tax

ETA regulations strictly disallow input tax deductions unless the invoice is validated in the national E-Invoicing system.

Mistake: Multiplying Gross Prices by 14%

You must use the tax fraction of 14/114 (12.2807%) to correctly extract VAT from inclusive retail figures.

Egypt 14% VAT Ready Reckoner Table

Net Base Amount (EGP)	VAT at 14% (EGP)	Gross Invoice Total (EGP)	Tax Fraction (14/114)
EGP 5,000	EGP 700.00	EGP 5,700.00	12.28%
EGP 25,000	EGP 3,500.00	EGP 28,500.00	12.28%
EGP 100,000	EGP 14,000.00	EGP 114,000.00	12.28%
EGP 500,000	EGP 70,000.00	EGP 570,000.00	12.28%

Frequently Asked Questions: Egypt VAT & ETA

The standard rate of Value Added Tax in Egypt is 14%, applicable to all general commercial goods and services under Law No. 67 of 2016.

Commercial businesses and service providers must register for VAT if their annual gross turnover reaches or exceeds EGP 500,000.

Multiply the gross total by the statutory tax fraction 14/114 (approximately 12.2807%), or divide the gross total by 1.14 to calculate the net base price.

Egypt's VAT Law No. 67 of 2016 exempts: basic foodstuffs (bread, flour, sugar, cooking oil, and specified vegetables), medical equipment and pharmaceuticals, educational services, public transport, financial services, agricultural primary products, and newspapers and periodicals. The Egyptian Tax Authority (ETA) maintains a detailed schedule of exemptions that should be consulted for specific items.

VAT-registered businesses in Egypt file monthly VAT returns. The return is due by the last day of the month following the reporting month. Payment must accompany the return. Late submission incurs a minimum penalty of EGP 500. The ETA also requires businesses with annual revenue above EGP 500,000 to file electronically via the online ETA portal.

Executive Takeaways for Egyptian VAT Management

Ensure full integration with the ETA E-Invoicing portal to safeguard your right to claim input VAT. Submit monthly electronic tax returns before the end of the subsequent calendar month to maintain good tax standing.

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Educational & Decision Support Disclaimer: This Egypt VAT & Tax Calculator is provided for informational and decision support purposes only. While calculated in accordance with official Egypt regulatory rules, statutory tax frameworks, and benchmark financial statistics, actual personal or commercial liabilities may vary based on individual contracts and bank charges.