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The real estate revenues due to Egypt act No 91 in 2005

Taxable revenues include the following:
1- Revenues from agricultural land.
2- Revenues from constructed real estate.
3- Revenues from furnished units.

Determining Taxable Revenues

Agricultural land revenue is determined as the rental value taken as a base for assessing the tax imposed according to the law, after deducting 30% for all costs and expenses.

Revenues from constructed real estate are determined on the basis of the gross rental value considered as the base for the tax imposed by law, after deducting 40% for all costs and expenses, in addition to the rental value of the private residence of the taxpayer and his family.
Revenues from the right of usufruct report are treated the same as revenues from wholly owned property.
The taxable revenue is determined on the actual rental value, reduced by 50% for all costs and expenses, for those revenues from the lease of real estate or part of it, according to the civil law provisions.

The taxpayer may request that the taxable income of realproperty, be calculated on the basis of the actual revenue, provided that his application includes all his agricultural lands and constructed real estate.
An application must be filed within the period set for the filing of annual returns, and the taxpayer must be maintaining proper books fulfilling the requirements stipulated in the Executive Regulation of this law.

The tax shall apply on revenues from renting any furnished unit or part thereof, whether it was intended for housing or for practicing a commercial or industrial activity or a non-commercial profession, or any other purpose. The taxable revenue is determined on the basis of the actual rental value, reduced by 50% for all costs and expenses.

A tax of 2.5% is imposed without any further reduction, on the gross revenues from the disposal of constructed real estate or lands within the cities’ boundaries, whether the disposal commenced on the land parcel as it exists or after constructing buildings thereon, whether the disposal is inclusive of the entire real estate or part of it or a residential unit thereof or a unit for any other purpose, and whether the buildings were constructed on land
owned by the taxpayer or by third parties.

Exceptions to this tax on disposals are those disposals by an heir of the real estate transferred to him through inheritance, and also when the property is offered as an in-kind share in the capital of shareholding companies, on the condition that the equivalent shares shall not be disposed of for five years.

Notary offices must notify the tax authority of the taxable notarized disposals, according to the provisions of this law, within thirty days from the date of notarization.
A taxable action of disposal implies a gift to other than descendents or husbands and wives or ascendants, or a right of usufruct assigned for the real property, or renting it for a period is less than fifty years. Compulsory sales, whether administrative or judicial, and dispossession or appropriation for public interest or improvement are not considered taxable actions of disposal. Likewise treated are donations or grants to the government, local Authority Units, public legal persons, or projects of public benefit (utility).


Why us

Customers who choose the Ayman Sultan Law Firm can be certain that we have the expertise, skill, and knowledge to handle any type of legal issue. We are proud of providing its clients personal service of the highest quality in order to obtain desirable results.

Moreover, you can be sure that all of your calls and emails will be promptly answered by our specialists.

  1. We are legal licensed company (includes to the document’s kit)
  2. Lawyer Associate Bar ID is level 3 from 4 (includes to the document’s kit)
  3. Realized projects – 200+
  4. Won cases – 100+
  5. Working with a signed Official Client Contract
Mr. Ayman Sultan Muhammad Khalifa
Criminal & Commercial Lawyer. PhD Candidate (Arabic, English)
Full-specialized professional lawyer in International Law. Excellent expirience in criminal and commercial cases, financial frauds. Attorneys with a win-win expirience in Family and Personal Law.
Mr. Emad Abd Elaziz Elborginy
Labor & Business Lawyer (Arabic, English)
Good oriented in any labor cases and business starting companies. Contract legal support for new organizations and middle business.
Ms. Nabila Beneddine (Algeria Office, Algeria)
International Lawyer of Family Law, Real Estate Law & Tourism Law (Arabic, French)
Full-specialized partner in MIddle East cases. Most expirience and high degree of wins in family law and real estate case development. Good experience in Tourism Intrenational Law. Providing of any cases in Algeria and Middle East for french Customers and Partners.
Mr. Hamed Ashref Moustafa (Syria Office, Aleppo)
Family Lawyer, Consultant in international marriage (Arabic, English)
High-specialized lawyer in family and civil law according to international marriages in Islam. Arabic marriage and international marriage in Egypt.
Useful Information
The Conflicts of Law as to Place Regarding to The Civil Code of Egypt 08.11.2020

The main principle is that Egypt law will rule to determine the nature of a legal relationship in order to ascertain the law applicable in the event of a conflict between various laws in any particular suit. So the Egyptian law has the dominant hand  in this scope as an arbitrator.

President of the Republic of Egypt passes law granting citizenship to foreigners 02.08.2019

New amendments to the law of Entry and Residence of Foreigners in Egypt that grant citizenship to foreigners who inject their investments into the country.

The amended Article No. 2 stipulates that the prime minister has the right to grant the Egyptian citizenship for any foreigner who bought a state-owned property or a private property, or established an investment project in accordance with the Egyptian Investment Law, or deposited money in hard currency.

Declaration of reconciliation and final discharge 12.05.2019

In the day ………..corresponding  ………..2019 in cairo.

Infront of company ………….., general trading, legal form– limited liability,law nr. 159, year 1981, commercial register ………..,  represented by Mr. …………….,passport number …………. Repersenter of him in this agreement Mr. …………….. , lawyer of the company.

Combat IT Crimes- Cybercrime- law number 175 in 2018 19.08.2018

Cybercrime is a fast-growing area of crime. More and more criminals are exploiting the speed, convenience and anonymity of the Internet to commit a diverse range of criminal activities that know no borders, either physical or virtual, cause serious harm and pose very real threats to victims worldwide.