Egypt Daily News – President Abdel Fattah El-Sisi has signed Law No. 9 of 2025, suspending the enforcement of Law No. 113 of 1939 related to the agricultural land tax and waiving the collection of taxes due from August 1, 2024, until the new law comes into effect.
Agricultural Land Tax Suspended for One Year
According to Article 1 of the law—published in the official gazette today—the enforcement of Law No. 113 of 1939 concerning the agricultural land tax will be suspended for one year. The suspension may be extended for an additional year by a decision of the Council of Ministers.
The suspension period specified in the first paragraph of this article will not be counted toward the statute of limitations for the due tax. Furthermore, any agricultural land tax owed from August 1, 2024, until the enactment of this law will be waived.
Minister of Finance to Issue Implementation Decisions
Article 2 of the law states that the Minister of Finance will issue the necessary decisions to implement its provisions.
Direct Benefit for 4 Million Farmers
The law aims to reduce the tax burden on small farmers and encourage them to increase agricultural production to achieve self-sufficiency in strategic commodities. According to the head of the Farmers’ Syndicate, more than 4 million farmers will benefit from this legislation.
Details of Egypt’s Agricultural Land Tax
The agricultural land tax is one of the oldest taxes imposed in Egypt, first introduced 86 years ago. It is calculated at a rate of 14% of the annual rental value per feddan. The rental value is determined by land classification and appraisal committees.
This tax had been continuously applied for decades until Parliament passed a law in 2017 suspending its enforcement for three years. The suspension was later extended, lasting for a total of seven consecutive years.
