5 Cases Allow Cancellation of Property Tax Debt and Late Fees Under Egyptian Law

Friday, October 30, 2026 – 6:00 AM

Law No. 3 of 2026, amending certain provisions of the Real Estate Tax Law No. 196 of 2008, allows the full or partial cancellation of property tax debt and late payment charges in specific cases.

Article 29 bis identifies cases in which tax debt and late fees may be cancelled:

1. If the taxpayer dies without leaving an apparent estate.
2. If it is established that the taxpayer has no assets that can be subject to enforcement.
3. If the taxpayer is finally declared bankrupt and the bankruptcy proceedings are closed.
4. If the taxpayer leaves the country for 10 consecutive years without leaving assets that can be subject to enforcement.

Special committees formed by a decision of the Minister or an authorized representative are responsible for reviewing cancellation requests. A decision must be made within 30 days from the date of submission or referral by the competent tax office.

Article Three also provides an exemption from late payment charges for taxpayers who have settled all outstanding property taxes before the law takes effect, as well as those who pay within six months of its effective date. The Minister of Finance may extend this period once for an equivalent period.

Article Four provides an exemption from unpaid property taxes on buildings that were never surveyed, assessed for rental value, recorded in the Real Estate Tax Authority's registers, or officially notified to the taxpayer, for tax periods preceding the law's effective date.

To benefit from this exemption, taxpayers must submit the required declaration under Article 14 within one year from the date the law takes effect.