The Egyptian Tax Authority (ETA) has authorized e-commerce taxpayers to deduct certain expenses from annual income. This authorization is set out in a directive in which the following items are listed as deductible:
- 25% of rental costs;
- 75% of Internet invoices; and
- 20% of electricity invoices.
The directive also specifies that taxpayers can benefit from this deduction if they carry on e-commerce activities from their homes.