On 25 August 2026, the Egyptian Tax Authority published amendments governing the State Resource Development Fee (SRDF) and the departure levy imposed on individuals leaving Egyptian territory. These amendments, enacted pursuant to recent presidential decrees and ministerial resolutions, adjust fee rates, expand exemptions, and clarify procedural obligations for airlines, ports, and travelers. The SRDF, originally established under Law No. 147 of 1984 and subsequently amended, applies to a wide range of government services, customs transactions, and official documentation. The departure levy, collected at airports and seaports, has been restructured to align with international tourism competitiveness benchmarks while preserving revenue integrity. The updated regulations took immediate effect upon publication in the Official Gazette.
Key Takeaways
- Revised Fee Schedules: The amendments introduce tiered SRDF rates based on transaction value and service category, with reduced fees for digital government services to incentivize electronic adoption.
- Expanded Exemption Categories: Diplomatic passport holders, UN personnel, transit passengers under 24 hours, and Egyptian students on government scholarships are now explicitly exempt from the departure levy.
- Carrier Collection Obligations: Airlines and maritime operators must remit collected levies to the ETA within 15 days of the calendar month-end, with new penalties for late remittance set at 1.5% per month of the outstanding amount.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement