Egypt Property Taxes and Buying Costs for Foreign Buyers in 2026

The six cost buckets to budget before buying

Some costs occur once, some annually, and some only if you rent or resell. Build three separate budgets: money needed before contract, money needed before handover, and annual ownership cost. This prevents a buyer from using the furnishing or emergency reserve to cover an unexpected official or service payment.

How Egypt's recurring built-property tax works

The Real Estate Tax Authority explains that built-property tax can apply to completed properties across Egypt, including residential units, villas and chalets, whether occupied by the owner, rented, or vacant, unless an exemption or non-taxable category applies. Buildings under construction are listed as non-taxable until the relevant status changes.

The published tax rate is 10% of the net annual rental value. For residential units, the authority deducts 30% for maintenance before applying the tax to the taxable base. This is not 10% of the apartment's sale price. The authority assesses rental value and applies the legal exemptions and deductions.

In March 2026, the Real Estate Tax Authority announced that the exemption for the taxpayer's eligible main private residence was increased so that the exemption can reach a unit value of EGP 8 million. The benefit is not automatic for every property or every buyer: the property must meet the legal main-residence conditions and the taxpayer must follow the required declaration or exemption procedure.

• Ask whether the unit has been assessed and whether any tax or declaration is outstanding.
• Confirm which person is registered as the taxpayer after purchase or handover.
• Do not assume a holiday home, rental unit, second home or company-owned unit qualifies as the main private residence.
• Keep official notices and payment records with the property file.
• Review the RTA's current filing deadlines, exemptions and electronic-payment instructions each year.

Real-estate disposal tax is different from annual property tax

The Egyptian Tax Authority states that a 2.5% real-estate disposal tax continues to apply to relevant property disposals made from 19 May 2013. Its published explanation describes the tax as being paid by the last seller. This is a tax on the disposal transaction, not the recurring built-property tax and not a percentage that a buyer should automatically add to every new-build purchase.

The sale contract should still state which party is responsible for taxes, filing, proof of payment, and any document needed for registration or completion. A buyer should not accept an informal request to pay a seller's tax without the independent lawyer confirming the legal basis, contract allocation, amount, payment channel, and receipt.

Tax responsibilities if you rent the apartment

Buying as an investment introduces a separate tax layer. The Egyptian Tax Authority states that an owner or beneficiary who rents a residential, holiday, furnished or commercial property should notify the competent tax office within 30 days of the rental event, and that the resulting income is subject to the rules for real-estate wealth income.

Do not use gross rent as net profit. Keep records for rent received, platform or agent fees, property management, cleaning, utilities paid by the owner, maintenance, replacement items, insurance and any tax filing. A qualified Egyptian accountant should confirm deductible costs, filing status and whether the owner has other Egyptian-source income.

Legal, registration and document costs

The exact legal and official route depends on whether the unit is bought from a developer or resale seller, whether it is completed, the available chain of title or project documents, the intended registration or signature-validity process, and whether the buyer acts remotely. For that reason, this guide does not invent a fixed registration percentage or lawyer fee.

1. 1

   Define the lawyer's scope

   Request a written quote for company and project checks, contract review, seller or developer authority, payment controls, Power of Attorney, registration steps, tax checks and completion support.

2. 2

   List every official service

   Ask the lawyer to separate government or registry charges from the lawyer's professional fee, translation, authentication, courier and third-party costs.

3. 3

   Confirm payment timing

   Some amounts may be needed at reservation, contract, completion, registration or handover. Put the timing into your cash-flow plan.

4. 4

   Demand official receipts

   Use traceable payment methods and retain receipts, applications, stamped documents and correspondence.

5. 5

   Recheck before completion

   Official requirements and fees can change. Confirm the final list immediately before the relevant filing or registration step.

Service charges, utilities and apartment setup

For a resort-style or managed development, the service charge can be more important to annual cash flow than the tax. Request the amount or calculation method, payment frequency, start date, services included, reserve or sinking-fund rules, late-payment consequences, and whether owners can review budgets or accounts.

• Utility meter, connection, deposit or account-transfer costs
• Air-conditioning units if they are not included in the finishing specification
• Furniture, appliances, curtains, lighting and kitchen equipment
• Internet installation and router or service deposits
• Snagging inspection and repairs not covered by the developer
• Building or contents insurance where available or required
• Property management, key holding, cleaning and guest support for overseas owners
• Recurring maintenance for coastal exposure, balconies, windows, plumbing and AC systems

Blue Crest's official project page confirms that its apartments are offered fully finished and that the development includes shared amenities. Buyers should still request the selected unit's exact finishing schedule, excluded equipment, handover conditions, service-charge information and warranty process because a general project description is not a cost quotation.

A safer property budget checklist

Frequently asked questions