Law No. 153 of the Year 2026 Amending Certain Provisions of the Stamp Duty Law Promulgated by Law No. 111 of the Year 1980 = قانون رقم 153 لسنة 2026 بتعديل بعض أحكام قانون ضريبة الدمغة الصادر بالقانون رقم 111 لسنة 1980

Abstract

Article-1 The text of article (83-Bis) of the stamp duty law promulgated by law no. 111 of the year 1980, shall be replaced with the following text: Article-83-bis: A tax shall be levied on total sale transactions of the securities listed on the Egyptian Stock Exchange, except for the investment certificates listed on the stock exchange, without deducting any costs. Each of the seller and purchaser shall bear this tax in the following manner: (0.5) per thousand payable by a resident or non-resident purchaser and (0.5) per thousand payable by a resident or non-resident seller, as the case may be, or (0.25) per thousand payable by a resident or non-resident purchaser and (0.25) per thousand payable by a resident or non-resident seller, as the case may be, with regard to the securities selling and purchase transactions taking place on the same day. The tax prescribed in the first paragraph of the present Article shall not apply to the transactions executed by the companies licensed to carry out the certified market maker activity in accordance with the Capital Market Law promulgated by law no. 95 of the year 1992. The entity responsible for settlement of the selling transactions outlined in the first paragraph of the present Article shall withhold the tax and remit it to the competent tax inspectorate within five days as of the beginning of the month subsequent to the month in which the transaction took place, using the form provided for this purpose. The aforesaid entity shall be liable jointly with the seller and purchaser for payment of the tax and late payment charges.