Business or personal expenses? · Egypt
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Egypt
What is a business expense?
A business expense is a cost incurred for your work, such as visiting a client, buying supplies or staying overnight on an assignment. Keep the receipt and record the business purpose. A purchase for private use remains a personal expense.
How do business and personal expenses differ?
The distinction is what the purchase is used for. Lunch with a client to discuss a project can be a business expense; a family dinner is personal. Split mixed expenses, such as a work trip extended for a holiday, into business and private portions.
Which expenses can a company reimburse to employees?
A company can reimburse costs needed for work: transport, business use of a personal vehicle, assignment meals, accommodation, supplies or business subscriptions. Each cost must relate to the business and have been paid by the employee. Do not reimburse an expense already paid by the company.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Egyptian Tax Authority · Income Tax Laws
Loi 91/2005 et amendements · régime à identifier
- ETA · VAT Law 67/2016, article 22
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.