Egypt – Selling Property

What are the steps involved in selling property yourself in Egypt?

It is possible to sell your property in Egypt without engaging a real estate agent, but doing so demands thorough preparation and a clear understanding of the legal process. Whether you choose to go it alone or seek professional help, the core legal requirements remain identical. The following outlines the process from start to finish:

1. Obtain a market valuation. Before anything else, establish a realistic sense of your property’s worth. Research what comparable properties in your area have recently sold for, and weigh up factors including location, condition, available amenities, and current buyer demand. Setting an unrealistic asking price will deter prospective buyers, while underpricing costs you money.
2. Prepare your documents. Gather all documentation relating to your property in advance. This includes the property title (Tazkara), land registration paperwork, valid building permits, and any relevant contracts. If the property was mortgaged at any point, a mortgage release letter from the lending bank will also be required.
3. Prepare and list the property. Presentation matters — a well-maintained, clean property generates stronger interest and faster offers. Advertise your property through reputable online platforms such as Elbayt.com, OLX Egypt, and Property Finder to maximise exposure to potential buyers.
4. Negotiate and accept an offer. When you reach agreement with a buyer, formalise the terms in a preliminary agreement that sets out deposit arrangements and conditions. The preferred payment methods for most buyers are bank transfers or certified cheques.
5. Complete legal due diligence. Before proceeding further, verify that the property carries no outstanding debts, liens, or encumbrances. Engaging a local solicitor or notary with experience in real estate transactions to draft the sale agreement and review its legality is strongly advisable.
6. Pay the real estate transaction tax. The 2.5% real estate transaction tax must be settled electronically via the Egyptian Tax Authority’s online portal — cash payments at a counter are no longer accepted. Once paid, the tax receipt must be submitted alongside the property documents to the Notary Public Office (الشهر العقاري) in order to proceed with the ownership transfer.
7. Authenticate the contract with a notary and register at the Tabu. The finalised sale contract must be notarised by a public notary and subsequently lodged with the local Real Estate Registry — the Tabu — within 10 days of notarisation. Missing this deadline can create legal complications for both parties.
8. Transfer ownership. The final stage involves executing the sale contract, arranging the transfer of any remaining balance due, and having your lawyer register the change of ownership with the appropriate authorities. All outstanding taxes and fees should be cleared before the property keys change hands.

If you are conducting the sale from outside Egypt, you will need to grant someone authority to act on your behalf through a notarised Power of Attorney (POA). If the POA is prepared abroad, it must be appropriately legalised before use in Egypt, and must explicitly identify the property by address and confirm the holder’s authority to complete a sale transaction.

Do most sellers in Egypt use an estate agent, or is private selling common?

Although selling privately is permitted under Egyptian law, most sellers — particularly those dealing with property in major cities such as Cairo and Alexandria, or in popular coastal destinations like Hurghada and the North Coast — opt to work with a local real estate agent or broker. The combination of registration requirements, tax compliance obligations, and the need for Arabic-language documentation makes professional assistance a practical necessity for many sellers.

Going it alone in Egypt’s property market is achievable, but it carries real challenges, especially for those who are not well-versed in local legal procedures or market dynamics. Professional support streamlines the process and reduces the risk of costly errors.

Online listing platforms such as Elbayt.com, OLX Egypt, and Property Finder have broadened access for sellers who wish to market their property independently. Even so, these portals are generally used as a supplement to professional involvement rather than a complete alternative, unlike markets such as France or Australia where self-sale platforms are more culturally established.

As of early 2026, estate agent commissions in Cairo typically fall between 1% and 2.5% of the sale price, with around 2% being the most common figure. Whether the seller, the buyer, or both parties bear the agent’s fee depends on the terms of each individual transaction. Sellers who appoint their own broker will usually pay that agent’s commission, while buyers using a separate agent may pay an independent buyer-side fee. Always agree commission arrangements in writing at the outset.

Foreign sellers in particular are strongly encouraged to retain a licensed Egyptian lawyer and, where appropriate, a bilingual real estate agent. The Egyptian Real Estate Registration Authority governs property registration matters, and the Egyptian Tax Authority (ETA) is responsible for overseeing tax compliance.

How does capital gains tax work when selling property in Egypt?

The rules around capital gains tax (CGT) as applied to direct residential property sales in Egypt warrant close attention, since they diverge from the approach taken in many other countries and have been subject to ongoing revision. Sellers should verify the current position with a licensed Egyptian tax adviser or directly with the Egyptian Tax Authority (ETA) before concluding any deal.

As of December 2025, Egypt has introduced a fixed tax rate of 2.5% levied on the sale value of property units, irrespective of how many disposals are made. This flat real estate transaction tax functions as the principal tax obligation for most residential property sellers at the point of sale, effectively replacing a more intricate gains-based calculation for this category of seller. Given that Egyptian tax legislation has been amended frequently, always confirm the current rules directly with the ETA.

Gaining a clear understanding of Egypt’s capital gains tax regime is essential before completing a property sale. Egypt imposes tax on profits arising from real estate disposals, and the applicable rate may be influenced by factors including the property’s assessed value and the length of time it has been held. Both residents and non-residents may be subject to tax when selling Egyptian property.

Certain sources suggest that foreign sellers of residential property are currently exempt from any separate capital gains tax liability — however, this is a rapidly changing area of law, and the distinction between the flat transaction tax and any additional CGT obligation must be clarified with a local tax professional before relying on it. Egypt’s framework, centred on the 2.5% transfer tax for private residential sellers, differs markedly from countries such as Germany or Australia, which apply CGT on the basis of defined holding periods and primary-residence relief.

Maintaining accurate records of the original acquisition price, the eventual sale price, and any associated costs is essential for correctly calculating and reporting any taxable gain. Engaging a tax adviser or legal specialist in Egypt is highly recommended to identify your particular obligations and any exemptions that may apply.

Sellers disposing of property held through a corporate structure face a different set of rules. Egypt’s corporate income tax rate stands at 22.5% of net taxable income, and gains from property disposals by companies would ordinarily be factored into this calculation. Always confirm the current figures with the ETA, as rates are subject to legislative change.

Are there other taxes or costs involved in selling property in Egypt?

Aside from any capital gains liability, sellers in Egypt encounter a range of additional taxes and transaction costs. Being aware of these in advance enables more accurate financial planning. All figures given below are indicative; always verify the latest rates with the Egyptian Tax Authority or a licensed notary before exchanging contracts.

Real Estate Transaction Tax (RETT)

The Real Estate Transaction Tax — commonly referred to as the “Property Sales Tax” — is a one-time charge levied on the transfer of property ownership and is ordinarily paid by the seller. It is set at 2.5% of either the official assessed value determined by the tax authority or the actual sale price, whichever is the greater. The RETT is primarily the seller’s responsibility; however, if the seller fails to settle it, the buyer may find themselves liable for ensuring the tax is paid before the transfer can be finalised at the Notary Public.

Exemptions

The RETT applies to sales, gifts, and inherited transfers of property, though certain exemptions exist — including relief for first-time buyers acquiring properties valued below EGP 2 million, and transfers between close family members such as spouses, parents, and children. The relevant thresholds have been revised in recent years, so always confirm the current figures with the ETA.

Stamp Duty

Stamp duty in Cairo is generally set at 0.5% of the property value and is applied to the sale contract documentation. The precise allocation of this cost between buyer and seller is typically a matter for negotiation during the transaction. This level is considerably lower than stamp duty in many European markets, where it can amount to several percentage points of the sale price.

Registration Fees (Buyer’s Obligation)

To complete the ownership transfer at the Notary Public, the buyer must also pay registration fees amounting to between 1% and 3% of the property value. While these costs fall primarily on the buyer, sellers should bear them in mind since they affect the buyer’s total outlay and may influence negotiation.

Agent Commission

As of early 2026, agent commission in Cairo typically ranges from 1% to 2.5% of the sale price, with around 2% being the prevailing figure. Whether the seller, the buyer, or both pay the agent is established by written agreement before the sale proceeds; sellers should always clarify and confirm this arrangement in writing before engaging a broker.

Legal Fees

Solicitors’ fees generally fall between 1% and 2% of the property value, though this varies according to the complexity of the transaction and the experience of the legal adviser. Foreign sellers in particular are strongly advised to appoint a bilingual lawyer with demonstrable expertise in Egyptian property law.

Annual Real Estate Tax (during ownership)

A recurring annual real estate tax is levied on all built property units. The rate is 10% of the assessed rental value, with the method of calculating that rental value varying for residential and non-residential properties. Residential units with an annual rental value below EGP 24,000 qualify for exemption. Although this is an ongoing ownership cost rather than a sale-specific charge, sellers must ensure all arrears are cleared before they can complete a transaction.

VAT

The direct sale of real estate is generally outside the scope of VAT. However, professional services connected to property transactions — such as architectural work, construction, interior finishing, and legal advice — are frequently subject to VAT at 14%. Sellers should ask every service provider to confirm whether their quoted fees are inclusive or exclusive of VAT.

What legal requirements must sellers meet in Egypt?

Egypt’s property market does not currently require sellers to obtain energy performance certificates or structural habitability reports in the manner required by countries such as France — where a Diagnostic de Performance Energétique is compulsory — or Spain, with its Certificado de Eficiencia Energética. Nevertheless, sellers face a number of significant legal obligations that must be addressed before a sale can proceed.

Clear Title and Documentation

Successfully selling a property in Egypt goes beyond identifying the right buyer — it requires assembling a complete and legally sound set of documents. Having the correct paperwork ready in advance accelerates the process and gives buyers the confidence to proceed. The key documents you will need include:

• The property title deed (Tazkara) and evidence of legal ownership
• Land registration documentation
• Valid building permits
• For properties in gated communities or compounds: the building permit, a floor plan or site layout, and confirmation that construction complied with local planning laws — this is especially relevant for villas or large residential units
• A mortgage release letter from the bank if the property was previously financed with a loan

Notarisation and Registration

Once a sale has been agreed, the contract must be authenticated before a public notary and lodged with the local Real Estate Registry — the Tabu — within 10 days of notarisation. Failure to meet this deadline can expose both the seller and buyer to legal complications. The Real Estate Registration Authority is the body responsible for overseeing this process.

Tax Compliance

A property transaction cannot be legally registered until all applicable taxes and any accumulated penalties have been settled. Non-payment blocks the ownership transfer, and the Egyptian Tax Authority (ETA) has the power to freeze a seller’s assets or initiate legal proceedings in cases of prolonged default. Sellers are advised to discharge the RETT electronically via the ETA’s portal before attending the notary to sign the final contract.

Rules Specific to Foreign Sellers

Foreign nationals are entitled to sell property in Egypt. Unlike the restrictions that apply to agricultural or desert land, the sale of residential and commercial real estate by non-Egyptians is permitted provided that all registration and documentation requirements are properly satisfied.

Currency regulations also apply: sale proceeds must ordinarily be received in foreign currency and remitted through a bank holding authorisation from the Central Bank of Egypt. Foreign sellers must also be able to demonstrate that their original purchase was funded from abroad in foreign currency — in practice, this means showing that payment was made via an approved bank transfer from outside Egypt, or, if the funds were paid in Egyptian pounds, that an equivalent transfer in foreign currency took place at the prevailing exchange rate. A 2024 regulation requires registration offices to decline any property sale to a foreigner where these foreign-exchange requirements are not met.

Foreign property owners are subject to the same tax framework as Egyptian nationals — the same RETT rates and registration obligations apply regardless of the seller’s nationality. Sellers should consult the Egyptian Tax Authority for the current rules and engage a licensed Egyptian lawyer for advice tailored to their individual circumstances.

How does the exchange and completion process work in Egypt?

Egypt’s approach to completing a property sale differs markedly from systems in countries such as the UK or Germany, where “exchange” and “completion” are two legally distinct events separated by a defined gap. In Egypt, these phases are closely intertwined, with the notary playing a central and indispensable role throughout.

Preliminary Agreement

Once an offer has been accepted, a preliminary agreement — referred to locally as a “promise to sell” — is drawn up between the buyer and seller. This private document sets out the agreed price, the payment schedule, and the conditions attached to the sale. While it is not always formally notarised at this early stage, having a lawyer draft or at minimum review this document before signing is strongly advisable.

Final Contract and Notarisation

The final sale contract is the legally binding instrument through which ownership is transferred. Both parties attend the Notary Public office, where the contract is authenticated. The notary confirms the identities of the parties, verifies the property details, and checks that all tax obligations have been discharged. This step is mandatory regardless of whether the sale was arranged through an agent.

Registration at the Tabu

Following notarisation, the sale contract must be registered at the local Real Estate Registry — the Tabu — within 10 days. Where a foreign national is involved, the Real Estate Registration Authority scrutinises all documentation and will not issue the final title transfer until it is satisfied that the foreign-currency requirements have been met and any applicable national security checks have been cleared.

Payment and Funds Transfer

Bank transfers and certified cheques are the standard methods of payment. Cash transactions involving large sums are discouraged and may attract scrutiny from banking compliance bodies. In most cases, full payment is received at or before the time of final notarisation, with the precise schedule established in the preliminary agreement.

Typical Timeframe

For a straightforward residential sale, the period from offer acceptance to notarised transfer typically spans four to twelve weeks, though the overall process from listing to completion often extends to between two and six months. Transactions that involve foreign parties, mortgage releases, or complicated title histories tend to take considerably longer. This is broadly comparable to conveyancing timeframes in France or Spain, but notably more extended than the relatively rapid closing processes found in some Gulf property markets.

Is property exchange or part-exchange an option in Egypt?

Direct property exchange — where two parties swap properties rather than conducting a conventional cash-based transaction — is not an established practice in Egypt’s real estate market. The norm is straightforward buying and selling, and the regulatory and tax framework surrounding property transactions in Egypt has not evolved to accommodate property swaps as a mainstream option.

Most individuals looking to buy or sell in Egypt will follow the conventional route of a standard sales transaction. While property exchange may function as a recognised mechanism in some other countries, it has not gained meaningful traction in Egypt, where buyers and sellers are expected to follow the established legal procedures.

Similarly, part-exchange schemes — in which a developer accepts an owner’s existing property as part-payment towards a new-build unit, as sometimes occurs in the UK market — are not a standard feature of the Egyptian property landscape. Developers active in Egypt’s fast-growing new urban projects, including developments within the New Administrative Capital, typically operate on straightforward cash or instalment payment models rather than structured part-exchange arrangements.

Anyone considering an unconventional property exchange arrangement in Egypt should seek independent legal advice to understand the regulatory and contractual implications. Any such arrangement would still be required to comply with Egypt’s standard notarisation and registration obligations, and both parties would be liable for the 2.5% RETT on the agreed value of their respective properties in the transaction.

What should foreign sellers know about repatriating sale proceeds from Egypt?

For foreign sellers, transferring the proceeds of a property sale out of Egypt is one of the most practically significant aspects of the entire transaction, and the rules governing this process are both specific and rigorously enforced. Before completing any sale, sellers are strongly advised to consult a licensed Egyptian lawyer and an international currency transfer specialist.

Currency Controls and Bank Requirements

Proceeds from a property sale must ordinarily be received in foreign currency and channelled through a bank that holds authorisation from the Central Bank of Egypt. This typically means that buyers who are foreign nationals will be required to pay in a hard currency such as USD or EUR, or provide evidence of equivalent foreign-currency funding. Egyptian law prohibits unofficial currency dealings, and a 2024 regulation requires registration offices to refuse any property transfer to a foreigner unless the foreign-exchange conditions are satisfied.

The Real Estate Registration Authority examines all contracts involving foreign parties closely, and will not conclude the title transfer until it is satisfied that the currency requirements have been met and any applicable security checks have been completed. It is therefore essential that the payment mechanism is correctly structured and fully documented before contracts are signed.

Original Purchase Documentation

To repatriate sale proceeds, a foreign seller must generally be able to demonstrate that the original acquisition was funded from outside Egypt in foreign currency. The authorities require evidence that the purchase price was transferred from abroad via an approved bank — or, if payment was made in Egyptian pounds, that a corresponding foreign-currency transfer at the prevailing rate took place at the time of purchase. Sellers who cannot produce this documentation may face serious difficulties extracting their funds from Egypt, so it is worth reviewing your records at the earliest opportunity.

Double Taxation Agreements

Egypt has concluded double taxation agreements (DTTs) with a number of countries, which may affect how the proceeds are treated for tax purposes in your country of residence. For instance, the United Kingdom and Egypt are parties to a double taxation treaty. Non-resident interest receipts from Egypt may be subject to withholding tax, although this rate can be reduced under an applicable treaty. You should establish whether a DTT exists between Egypt and your country of tax residence and take advice from a specialist in cross-border taxation before proceeding.

Practical Steps

• Maintain or open an account with a Central Bank of Egypt–authorised institution to receive the sale proceeds
• Retain all documentation evidencing the original purchase payment, including bank transfer records and receipts
• Consult the Egyptian Tax Authority (ETA) regarding any withholding tax obligations or reporting requirements at the point of transfer
• Engage a currency transfer specialist to help manage exchange rate exposure — Egypt has experienced considerable currency volatility in recent years
• Seek advice from a tax professional in your country of residence regarding any tax liability that may arise on the proceeds once received abroad

Egypt’s property market has seen dramatic price increases in recent years, with values rising sharply during 2024 relative to the prior year. A significant contributing factor has been the depreciation of the Egyptian pound against major international currencies, which has complicated financial projections for foreign investors and sellers. This currency instability makes specialist advice on timing and structuring a fund repatriation particularly valuable.

Frequently asked questions about selling property in Egypt

How long does the process typically take from listing to completion?

There is no universal timeframe, but most uncomplicated residential sales in Egypt take somewhere between two and six months from the point of listing to final completion. The legal and registration phase alone typically accounts for four to twelve weeks once a buyer has been secured. Transactions involving foreign parties, outstanding mortgages, or intricate title histories tend to run considerably longer. Organising your documentation early — particularly the title deed, building permits, and tax clearance — is the most effective way to avoid delays at the notary stage.

What happens if the buyer pulls out after signing the preliminary agreement?

The preliminary agreement should specify the deposit amount and the consequences of either party withdrawing. If the buyer decides not to proceed, the seller is ordinarily entitled to retain the deposit as compensation for their lost time and costs. Should the seller be the party who pulls out, they may be required to refund twice the deposit amount to the buyer, depending on the contractual terms. These provisions should be clearly recorded in writing and reviewed by a lawyer before either party signs, as Egyptian civil law governs the enforcement of such contracts.

Can I sell my property in Egypt remotely without being physically present?

Yes, but only if you issue a notarised Power of Attorney (POA) authorising a representative to act on your behalf. Where the POA is executed outside Egypt, it must be formally legalised — and apostilled if required — before it can be used within the country. The document must explicitly identify the property by address and confirm the representative’s authority to carry out the sale. In practice, most sellers who sell remotely appoint a qualified Egyptian lawyer as their representative, ensuring that the POA is correctly worded and properly legalised before any action is taken.

Do I need to clear all debts on the property before I can sell?

Yes. All mortgages, liens, and other encumbrances must be discharged before title can be transferred to the buyer. If the property was previously financed through a bank loan, a formal mortgage release letter from the lender is required. Legal due diligence conducted during the sale process will identify any encumbrances on the title, and neither the buyer nor the notary will proceed until the property is confirmed to be free of such obligations.

Are there restrictions on which properties foreign nationals can sell?

Foreign ownership of property in Egypt is governed by Law No. 230 of 1996, which permits non-Egyptians to acquire property subject to certain conditions and restrictions. Under this law, a foreign individual may hold no more than two real estate units for personal use or approved business purposes, with each unit limited to a maximum of 4,000 square metres. Standard residential resales by foreign owners generally do not require additional government approval, but you should confirm with a lawyer whether your specific property falls within a restricted category — such as agricultural land or a zone with strategic significance — before proceeding.

What documents does a foreign seller need that a local seller does not?

Foreign sellers are typically required to provide a valid passport, evidence that the original purchase was funded in foreign currency from abroad (such as bank transfer records), and — where a representative is acting on their behalf — a properly legalised or apostilled Power of Attorney. The notary and the Real Estate Registration Authority will scrutinise these documents carefully. Having all Arabic-language documents professionally translated is also strongly advisable, as this is essential for understanding your legal obligations and incurs an additional but necessary cost.

Is there a risk of the sale falling through at the registration stage?

Yes. All contracts involving foreign parties are subject to detailed examination by the Real Estate Registration Authority, which will not conclude the title transfer until it is satisfied that the foreign-currency requirements have been met and any national security checks have been completed. If the documentation is incomplete, or if the original purchase was not correctly funded or registered at the time, the sale may be delayed or refused at this stage. Engaging an experienced Egyptian property lawyer from the beginning of the process substantially reduces this risk.

Will I owe tax in my home country on the proceeds of the sale?

The answer depends on your country of tax residence and whether a double taxation agreement (DTT) exists between that country and Egypt. Most countries tax their residents on worldwide income and capital gains, which means that proceeds from an Egyptian property sale may be liable to tax in your home country regardless of what has already been paid in Egypt. The United Kingdom and Egypt, for example, are bound by a double taxation treaty under which taxes settled in Egypt may be offset against any corresponding UK liability. You should consult a tax professional in your country of residence before completing the sale to understand your full tax exposure.