Hiring in Egypt — Progressive Tax, Social Insurance, and Labour Law

Hiring in Egypt in 2026 is structurally different from GCC hiring because Egypt is the only country in this group with personal income tax — a progressive system ranging from 0% on annual income up to EGP 15,000 to 27.5% on income above EGP 400,000. Social insurance applies at 18.75% employer and 11% employee on contributory wage, significantly higher than any GCC country. EOSB is 1 month of salary per year of service — the most generous in the region. Egyptian Labour Law Article 27 limits foreign workers to 10% of total private sector employees in most sectors and requires work permits issued by the Ministry of Labour.