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HMRC internal manual

Double Taxation Relief Manual

Egypt: Relief from tax

No special forms are available in this country for the purpose of claiming relief from Egyptian tax under the Convention. Claimants should write to the Ministry of Finance, 15 Mansour Street, Lazoghly, Cairo,Egypt.

In respect of interest or royalty payments (except for Treasury bills and Government bonds), claims for a refund of the amount of tax paid in excess of the rates given in the Interest and Royalties Articles of the Convention must be submitted to the Egyptian tax authority within 6 months of the payment. When making the application, the claimant will need to include:

  • a certificate of United Kingdom residence to confirm that the claimant is entitled to the benefits of the treaty (which can be obtained from the claimant’s UK tax office);
  • a statement by the recipient of the income that he is the beneficial owner of the income and that such income is not attributable to a permanent establishment in Egypt (see Article 5 of the Convention);
  • for royalties, the documents substantiating the ownership by the recipient of the rights generating the royalty payments (such as patent, trademark etc); and
  • the contractual agreement according to which the interest and royalty payments have been made.

The Egyptian tax authority will deal with the claim within 90 days of receiving the claim with all the necessary documents.