⚖️ Real Estate Transaction Tax After the 2026 Law No. 151 Amendment | Key Changes and Who Pays the Tax? Mohamed Mabrouk Explains
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🏠 Real Estate Transaction Tax in Egypt After Law No. 151 of 2026
Real estate transaction tax in Egypt in 2026 has attracted significant attention from property owners, sellers, and buyers following the issuance of Law No. 151 of 2026, which amended certain provisions of Income Tax Law No. 91 of 2005. Many people are searching for information about the real estate transaction tax rate, who pays the property sale tax, the tax payment deadline, and real estate transaction tax exemptions.
One of the most important changes concerns the tax treatment of real estate transactions carried out by individuals who are not engaged in real estate investment activities. Under the new rules, the tax rate has been unified at 2.5% for the relevant transactions, while sales between first-degree relatives are exempt, and the payment deadline has been extended to 60 days from the date of the transaction.
In this article, Mohamed Mabrouk explains the key provisions of the real estate transaction tax following the 2026 amendment to Law No. 151, including who is responsible for the tax, when it becomes due, and the main applicable exemptions.
⚖️ What Is Real Estate Transaction Tax?
Real estate transaction tax is a tax imposed on certain transactions involving constructed properties or land designated for construction, in accordance with the Egyptian Income Tax Law and its amendments.
This tax is different from the property tax on built real estate. Real estate transaction tax is associated with the transfer or sale of real estate, while the property tax on built real estate is governed by separate rules and has a different legal nature.
Understanding the applicable real estate transaction tax rules before completing a sale is important because failure to identify the tax obligation or payment deadline may result in additional financial burdens and complications during the completion of the legal procedures related to the transaction.
📌 What Changed in Real Estate Transaction Tax After Law No. 151 of 2026?
Law No. 151 of 2026 introduced important amendments to Income Tax Law No. 91 of 2005, including changes related to the treatment of certain real estate transactions.
The most important changes related to real estate transaction tax include:
