Tax rates under the new law are as follows:
| Annual Income | Tax Rate |
| Up to LE 6,500 | Tax exempt |
| LE 6,500 up to LE 30,000 | 10% |
| LE 30,000 up to LE 45,000 | 15% |
| LE 45,000 up to LE 200,000 | 20% |
| LE 200,000 | 22.5% |
In general, dividends distributed by corporations and partnerships, including companies established under special economic zones, will be taxed at 10%. The tax rate on capital gains generated from trading in securities listed on the Exchange shall be 10%. A temporary additional annual tax of 5% shall be imposed for the current tax year on the annual taxable income of natural persons and on profits of Juridical persons exceeding one million Egyptian pounds.