Egypt cryptocurrency tax guide

What this guide covers

This guide documents Egypt's crypto legal position for 2025, which is an effective prohibition, not a tax regime. Article 206 of Law No. 194 of 2020 bars issuing, trading, or promoting cryptocurrencies without prior Central Bank of Egypt approval, and no such approval has reportedly ever been issued. This guide doesn't identify any individual crypto income tax guidance, because the underlying activity is itself legally restricted. This is educational information, not individualized tax or legal advice.

Tax treatment of cryptocurrency

There's no published Egyptian tax framework for individual crypto gains, because the Article 206 prohibition substantially preempts the question. Issuing, trading, or promoting cryptocurrencies or cryptographic units requires prior CBE approval, and the CBE hasn't published a licensing framework or issued any such approvals, effectively banning the activity. A separate, non-binding religious opinion — Dar al-Ifta's fatwa, reported as Religious Decree No. 4205, dated 28 December 2017, classifying bitcoin transactions as haram — has shaped public and official attitudes toward crypto. But it's explicitly a fatwa, a religious legal opinion, not a binding law, and this guide doesn't treat it as a legal source.

Common taxable events

• This guide doesn't identify any specific taxable crypto event under Egyptian tax law, since no individual crypto tax guidance has been published and the underlying trading activity is itself effectively prohibited without CBE approval.

Potentially non-taxable events

• This doesn't apply in the ordinary sense this knowledge base uses the category. There's no identified framework establishing any crypto activity as affirmatively tax-exempt, because the broader activity is restricted rather than merely untaxed.

Tax rates and thresholds

This doesn't apply — no individual crypto income tax rate has been identified, consistent with the absence of a domestic legal trading framework to apply one to. Engaging in unapproved crypto activity instead exposes you to the criminal penalties under Article 206 — imprisonment and fines of up to EGP 10 million — a legal risk distinct from, and more significant than, any tax question.

Cost basis and calculation

This doesn't apply, for the same reason.

Reporting and compliance

• This guide doesn't identify a crypto-specific individual tax reporting obligation under Egyptian law.
• The Egyptian Tax Authority doesn't collect taxes on crypto holdings, transactions, or gains, and no official forms or procedures exist for declaring crypto income, consistent with the absence of a legal framework for the activity itself.

Residency and cross-border issues

This guide doesn't resolve how, if at all, an Egyptian resident's offshore crypto activity would be assessed for tax purposes, since no official guidance was identified and the domestic legal restriction is the dominant, unresolved issue for any Egyptian resident engaging with crypto at all.

Example

This guide omits a worked tax example, consistent with the directive's own instruction to use a qualitative explanation rather than a fabricated calculation where the legal position doesn't support one. There is no official rate or tax framework to illustrate.

Official resources

• Egyptian Tax Authority: https://www.eta.gov.eg/
• Central Bank of Egypt: https://www.cbe.org.eg/

Limitations and review information

Tax year covered: 2025. Last verified: October 11, 2026. Known limitation: this guide documents a legal prohibition, not a tax regime, because no individual crypto tax guidance was identified for Egypt. The CBE's own site wasn't directly fetched, though Article 206 of Law No. 194 of 2020 is consistently corroborated across multiple independent secondary legal sources. If Egypt's domestic restrictions or tax treatment change, this guide would need a substantial rewrite, not a figure update. This is educational information only, not individualized tax or legal advice.