when you thought of investing in property in Egypt,one of the main questions that comes to your mind
When do you pay property taxes?
The landlord who should pay taxes on his properties is that the building owner or the one who has the actual right to utilize or to use it, whether or not a natural person or a legal person. The personal representative of the legal person or the unable natural person is eligible to pay the tax on his/her behalf.
Is the landlord or the tenant answerable of paying the tax ?
The law asserts that the landlord or person, who has the actual right to utilize or use it, is the person liable for paying construction tax.
That is, the tenant is not expected to pay the tax. In addition, a tenant may be required to pay the tax only within the limits of the due rent if the owner refuses to pay the tax, and the owner informs the owner through a registered letter. In this case, the receipt of the tenant indicating the collection of the tax is considered by the taxpayer, explaining receipt of the rent due within the fee paid to RETA.
Thus, the owner may not claim the tenant to pay the fees paid to the collection office or to file a lawsuit to evict the tenant for not paying the rent.
Source: Egyptian Real Estate Taxation Authority