Registry entry

Egypt Small & Micro Enterprise Simplified Tax Declaration (Form No. 25)

File Egypt's annual simplified tax declaration for small and micro enterprises with the Egyptian Tax Authority (ETA), per Form No. 25 ("Declarations") — the "Tax Declaration on Annual Business Volume for Small and Micro Enterprises" required under SME Development Law No. 152 of 2020 (Article 95) and its Executive Regulations (Prime Ministerial Decree No. 654 of 2021). Enterprises whose annual business volume does not exceed EGP 10 million file this single declaration, computing a flat turnover-based tax in place of a full profit-based corporate/individual income tax computation. This schema models the return's own page 1 (mandatory taxpayer identification, business address, contact details, and tax period) and page 2 (the declaration itself: total business volume, the solidarity-contribution and Comprehensive Health Insurance opt-ins, profit-distribution/capital-gains disclosure questions, reference data used to determine the applicable business-volume bracket, the resulting tax-due computation net of any prior-year credit, payment details, and the declarant's signature block). GovSchema is independent and is not affiliated with, endorsed by, or operated by the Arab Republic of Egypt or the Egyptian Tax Authority.

Registry entry

eg/eta/small-enterprise-tax-declaration

Jurisdiction
Egypt · national
Version
1.0.0
Verification
draft
Authority
Egyptian Tax Authority

Authoritative source Form No. 25 ("Declarations") — "Tax Declaration on Annual Business Volume for Small and Micro Enterprises", per SME Development Law No. 152 of 2020

Machine access

Schema document
registry/eg/eta/small-enterprise-tax-declaration/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/eg/eta/small-enterprise-tax-declaration/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

38 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • declarationYear integer required

    The calendar year this tax declaration applies to.

    range: 2000–2100
  • taxpayerName string required

    The registered name of the taxpayer (individual or enterprise) filing this declaration.

    length: 1–300classification: pii
  • taxpayerNature enum required

    Whether the taxpayer is a natural person or a legal (juridical) person. This determines the filing deadline: before April 1 for a natural person, or before May 1 (within four months of the tax period's end) for a legal person.

    enum: natural_person | legal_person
  • nationalId string required

    The 14-digit Egyptian National ID number. For a natural-person taxpayer, this is the taxpayer's own number; for a legal person, this is the legal representative's number.

    patternclassification: sensitive-pii
  • taxRegistrationNumber string required

    The taxpayer's Egyptian Tax Registration Number, a 9-digit number commonly displayed in three groups of three digits.

    pattern
  • taxpayerActivity string required

    A description of the taxpayer's main business activity.

    length: 1–300
  • taxPeriodFrom date required

    The first day of the annual tax period this declaration covers.

  • taxPeriodTo date required

    The last day of the annual tax period this declaration covers.

  • businessGovernorate string required

    The governorate of the enterprise's main business address.

    length: 1–100
  • businessDistrict string required

    The district (حي) of the enterprise's main business address.

    length: 1–150
  • businessDepartmentOrCenter string required

    The administrative department (qism, urban) or center (markaz, rural) of the enterprise's main business address.

    length: 1–150
  • businessStreetOrVillage string required

    The street or village name of the enterprise's main business address.

    length: 1–200
  • businessBuildingNumber string required

    The building number of the enterprise's main business address.

    length: 0–50
  • correspondenceAddress string optional

    A mailing address for correspondence, if different from the main business address.

    length: 0–400
  • landlinePhone string optional

    The taxpayer's landline telephone number, if any.

    length: 0–30
  • mobilePhone string required

    The taxpayer's mobile phone number.

    pattern
  • vatTaxOfficeName string optional

    The name of the tax office (ma'mouriya) where the taxpayer is registered for Value Added Tax, if separately VAT-registered.

    length: 0–200
  • totalBusinessVolume number required

    The enterprise's total business volume (turnover) for the declared tax period, in Egyptian Pounds (EGP).

    range: 0–∞
  • agreesSolidarityContribution boolean required

    Whether the taxpayer agrees to pay the Comprehensive Health Insurance solidarity contribution (2.5 per thousand of business volume) together with this declaration.

  • agreesHealthInsurancePaymentWithReturn boolean optional

    Whether the taxpayer agrees to pay the solidarity contribution through the Comprehensive Health Insurance Authority's own account. Required only when agreesSolidarityContribution is true.

  • hasProfitDistributions boolean required

    Whether the taxpayer has profit distributions from shares or ownership stakes. This is a disclosure question only — the form's own footnote states any tax due on such distributions is paid on ETA's separate dedicated dividend-tax payment form ("نموذج سداد الضريبة علي توزيعات الأرباح", confirmed listed on the same "Small Projects Forms" page but out of scope here), not on this declaration.

  • hasCapitalGainsMachineryEquipment boolean required

    Whether the taxpayer has capital gains from the disposal of machinery or equipment. This is a disclosure question only — any tax due on such gains is paid on ETA's own separate dedicated capital-gains payment form, not on this declaration. A footnote on the source form also warns that violating Article 29 of Law 152/2020 in this respect carries its own consequence.

  • numberOfEmployees integer required

    The number of employees at the enterprise, provided as reference data.

    range: 0–∞
  • legalEntityForm string optional

    The enterprise's specific legal form (e.g. sole proprietorship, general partnership, limited liability company), provided as reference data. Modelled as free text rather than an enumerated list: the source form's own box (022, "الكيان القانوني") does not print an enumerated option list, so the possible values could not be confirmed from this document alone.

    length: 0–150
  • businessVolumeBracket enum required

    Which of the law's six annual business-volume brackets the enterprise falls into, used to determine the applicable flat tax rate.

    enum: under_250k | 250k_to_500k | 500k_to_1m | 1m_to_2m | 2m_to_3m | 3m_to_10m
  • salesOrRevenueVolume number required

    The enterprise's sales or revenue volume amount, in Egyptian Pounds (EGP), provided as reference data supporting the declared business-volume bracket.

    range: 0–∞
  • taxDue number required

    The flat tax due for the declared tax period, computed from the applicable business-volume bracket rate, in Egyptian Pounds (EGP).

    range: 0–∞
  • priorYearOverpaymentCredit number optional

    Any credit balance paid in excess in prior years, deducted from the tax due for this period.

    range: 0–∞
  • netTaxPayableOrRefundable number required

    The net amount due after deducting any prior-year credit from the tax due (box 025 minus box 030). A positive value is the amount payable; a negative value represents an amount overpaid/carried forward as a credit.

  • paymentMethod enum required

    How the amount due is being paid: electronically, or by deposit at a post office or bank.

    enum: electronic_payment | deposit
  • paymentReferenceNumber string required

    The reference or receipt number issued for this payment.

    length: 0–50
  • paymentDate date required

    The date the payment was made.

  • depositBankOrPostOfficeName string optional

    The name of the post office or bank where the payment was deposited. Required only when paymentMethod is deposit.

    length: 0–200classification: financial
  • declarantName string required

    The name of the person signing this declaration — the taxpayer themselves or an authorized agent.

    length: 1–300classification: pii
  • declarantType enum required

    Whether the person signing this declaration is the taxpayer themselves or an authorized agent.

    enum: taxpayer | authorized_agent
  • agentRegistrationNumber string optional

    The authorized tax agent's registration (membership) number. Required only when declarantType is authorized_agent.

    length: 0–50
  • legalRepresentativeName string optional

    The name of the enterprise's legal representative. Required only when taxpayerNature is legal_person.

    length: 1–300classification: pii
  • declarationSignDate date required

    The date this declaration was signed.

Verification record

Why this candidate

The recurring "GovSchema Standard Research" routine (this cycle, GOV-3447) re-scanned the registry's own CATALOG.md for disclosed, well-sourced backlog before scouting a fresh jurisdiction. All four candidates the issue's own notes named as focus areas (DE Steuer-ID, SG NRIC loss/damage replacement + re-registration, NZ RealMe, and voter registration generally) turned out to already be published — de/finanzamt/tax-identification-number, sg/ica/identity-card-replacement + sg/ica/identity-card-reregistration, nz/dia/realme-verified-identity, and voter-registration schemas across 15 jurisdictions already in the registry. With no in-registry gap open, the next disclosed backlog item was Egypt's Taxes vertical: the GOV-3410 cycle (2026-07-16) had screened Egypt as a new-jurisdiction candidate and found four of five verticals dead (Visa: reCAPTCHA-gated account creation on visa2egypt.gov.eg; Business Formation: portal.gafi.gov.eg redirects straight to a login-gated account portal; DMV: traffic.moi.gov.eg returns a WAF block page; Passport: emoves.moi.gov.eg unreachable), but explicitly flagged Taxes (eta.gov.eg) as "inconclusive, not a hard dead end" — unauthenticated employer/withholding-agent payroll forms existed, but the individual/self-employed return ("Form 25") itself had not been located as a standalone downloadable specimen, with an explicit note to search again before writing Egypt off entirely. This cycle did that targeted search.

Sources examined

Primary source
  • Authority: Egyptian Tax Authority (ETA), https://www.eta.gov.eg/.
  • Document — Form No. 25 ("Declarations"), "Tax Declaration on Annual Business Volume for Small and Micro Enterprises."
    • Landing page (directly retrieved, HTTP 200, plain unauthenticated fetch): https://www.eta.gov.eg/ar/content/nmadhj-almshrwat-alsghyrt ("Small Projects Forms" page), whose first listed document is "إقرار المشروعات الصغيرة" ("Small Enterprise Declaration") — confirmed by independent re-fetch to be the correct link.
    • URL (directly retrieved, HTTP 200, plain unauthenticated curl with a standard desktop User-Agent): https://www.eta.gov.eg/sites/default/files/2022-02/إقرار%20المشروعات%20الصغيرة.pdf
    • File identity: genuine PDF (%PDF-1.4 header), 207,394 bytes, sha256:e7ee3d918cac9e224bab3b0f85e9839c6503ef5e4770e2326f5cfbbdce657032, 2 pages. The document's own printed header reads "نموذج رقم (25) إقرارات" ("Form No. 25 (Declarations)"), confirming this is the exact form the GOV-3410 cycle's secondary-source search (an AI-search summary describing "نموذج رقم (25) إقرارات" as the form small/micro enterprises file under SME Law 152/2020) had described but not located a direct link for.
    • Legal basis, cross-checked: the form's own printed text cites Article 95 of SME Development Law No. 152 of 2020 (declaring this return "constitutes an assessment of the tax"), and states it is filed under that same law's implementing framework. Independently corroborated by ETA's own e-services filing-navigation guide (below) and secondary reporting (Youm7, 2022-03-27, "ضوابط تقديم الإقرار الضريبى للمشروعات الصغيرة والتسهيلات الممنوحة") describing the same filing regime and its Prime Ministerial Executive Regulations (Decree No. 654 of 2021).
    • Form type — disclosed limitation: unlike the AcroForm PDFs this registry has extracted from Cambodia's tax.gov.kh, this is a static/print-layout PDF with no fillable form widgets at all (no /AcroForm, no /Widget annotations, confirmed by a direct byte-level scan). Field boxes are visual table cells identified by printed reference numbers — 01–09 on page 2's main declaration block, 021–024 on its "important reference data" block (بيانات استرشادية هامة), and 025/030/065/085 on its tax-computation/payment block — rather than named, extractable form fields.
    • Extraction method: pdfjs-dist@5 (installed standalone in a scratch directory for extraction only, not added as a repository dependency). Per-page getTextContent() output was re-sorted by y-then-x position (grouping items into visual lines by y-proximity) to reconstruct reading order, since this RTL-typeset document's raw content-stream text order does not match its visual reading order.
    • Rendering attempt — disclosed limitation: additionally attempted to render each page to a PNG via pdfjs-dist + node-canvas, intending a pixel-level visual check of each numbered box against its label. The render pipeline itself was confirmed working (a minimal node-canvas smoke test — fill a rect, encode, decode, confirm non-white pixels — succeeded), and page.getOperatorList() confirmed 1,723 real drawing operators exist on page 1, but page.render() against that same operator list produced a fully blank (100% white) canvas in this sandboxed environment, with no thrown error. This is disclosed as a tooling gap specific to this PDF/pdfjs-dist render path, not a claim that the form has no visual content. Field semantics in this schema are therefore derived from the position-sorted text layer plus the corroborating secondary sources below, not a pixel-confirmed visual read — flagged here rather than silently presented as visually verified.
Corroborating secondary sources
  • ETA's own e-services filing-navigation guide (retrieved directly, HTTP 200): https://eservice.incometax.gov.eg/ETax/UserGuids/DownloadInstructionSmallProjects — a 7-page walkthrough of registering an e-services account and reaching "Form 25" from the taxpayer's own account. Confirms: the natural-person vs. legal-person (طبيعي / إعتباري) taxpayer-nature distinction modelled by this schema's taxpayerNature field; the April 1 (natural person) / within-four-months-of-period-end (legal person) filing deadlines cited in this schema's description; and that the declaration is reached by selecting "Form 25" ("...قانون المشروعات وأختيار إقرار 25...") once the taxpayer's account is updated to reflect SME-law eligibility.
  • Comprehensive Health Insurance Authority's own public guide on the "solidarity contribution" (المساهمة التكافلية), uhia.gov.eg — confirms the 2.5-per-thousand-of-revenue rate printed on Form 25 itself and its worked example (EGP 10 million revenue → EGP 25,000 contribution), cross-validating this schema's agreesSolidarityContribution field description.
  • ETA's own "Small Projects Forms" listing page (same page as the primary source above) — independently confirms the existence of two further, separate dedicated ETA payment forms: "نموذج سداد الضريبة علي توزيعات الأرباح" (dividend-tax payment form) and "نموذج سداد الأرباح الرأسمالية" (capital-gains payment form), matching Form 25's own printed footnotes under its profit-distribution and capital-gains disclosure questions (page 2, boxes 07/08) that direct filers to pay any resulting tax "on the form prepared for that purpose" rather than on this return. These two payment forms are out of scope for this schema.

Scope and disclosed boundaries

This schema models Form 25 in full: page 1's mandatory taxpayer identification, business address, contact details, and tax period; and page 2's declaration data (total business volume; the solidarity- contribution and Comprehensive-Health-Insurance-payment opt-ins; profit-distribution and capital-gains disclosure questions; reference data supporting the applicable business-volume bracket; the resulting tax-due computation net of any prior-year credit; payment method, reference, and date; and the declarant's signature block).

Explicitly out of scope, and disclosed rather than silently omitted:

  • The two separate dedicated payment forms referenced by Form 25's own footnotes (dividend-tax payment, capital-gains payment) — this schema models only the disclosure questions (hasProfitDistributions, hasCapitalGainsMachineryEquipment), not the payment forms themselves.
  • Page 1's staff-only annotation block ("مراجعة" / review, "تاريخ المراجعة" / review date, "رقم الوارد" / incoming number) — office annotation, not applicant input, excluded from fields[], consistent with equivalent staff-only blocks excluded elsewhere in this registry.
  • Egypt's other four verticals (DMV, Passport, Visa, Business Formation) — re-confirmed weak/dead in the GOV-3410 cycle; not re-screened this cycle. National ID was not screened in either cycle and remains open, unscreened backlog.
Modelling decisions worth disclosing
  • legalEntityForm (box 022, "الكيان القانوني") is modelled as free text, not an enumerated list. The source form's own printed box gives no visible option list, and no corroborating source confirmed an authoritative enumeration — fabricating specific enum values here would violate this schema's own precision-over-cleverness standard, so free text was used instead and the limitation disclosed here.
  • businessGovernorate/businessDistrict/businessDepartmentOrCenter/ businessStreetOrVillage are modelled as free text, not a bounded governorate enum, despite Egypt having a fixed, known list of 27 governorates — consistent with this registry's general practice of using free text for administrative-division fields sourced from a form that itself provides an open write-in box rather than a picklist. businessBuildingNumber is modelled as string rather than integer since Egyptian building references are commonly alphanumeric (e.g. "12A").
  • nationalId is required unconditionally, with its description noting that for a legal-person filer this is the legal representative's number rather than the enterprise's own number — the source form has a single "الرقم القومي" box regardless of taxpayerNature, with no separate box for an entity-level identifier on this particular form.
  • declarantType (taxpayer vs. authorized_agent) is introduced as a discriminator field not literally printed as a labelled box on the form, to precisely gate agentRegistrationNumber's requiredWhen — the form's own label reads "أسم الممول / الوكيل" ("Name of taxpayer / agent") over a single name field, implying exactly this binary without spelling it out as a separate selectable field.
  • agreesHealthInsurancePaymentWithReturn's requiredWhen is gated on agreesSolidarityContribution equals true (not notEquals false), following this registry's own established practice of avoiding a notEquals gate against an optional boolean — see this registry's internal engineering notes on that category of bug.
  • mobilePhone uses an Egyptian mobile-prefix pattern (^01[0-9]{9}$) — Egyptian mobile numbers are 11 digits starting with 01 (followed by a carrier-prefix digit: 0/1/2/5) — rather than a generic digit-count pattern, since the number format is well-established and independently verifiable.

Conformance fixtures

Fixtures are committed under conformance/eg/eta/small-enterprise-tax-declaration/1.0.0/: two valid submissions (a minimal natural-person filing with electronic payment and no solidarity-contribution opt-in; a fuller legal-person filing via an authorized agent, with the solidarity contribution, health-insurance payment opt-in, a prior-year credit, and deposit payment) plus twelve mutation-control fixtures, one per required/requiredWhen/validation rule exercised: one missing unconditionally-required field (taxpayerName); four requiredWhen-gated missing fields (health-insurance consent, deposit bank name, agent registration number, legal representative name); three invalid patterns (national ID, mobile phone, tax registration number); one below-minimum year; one negative amount; and two invalid enum values (business-volume bracket, payment method). All fourteen fixtures (12 mutation + 2 valid) were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/requiredWhen/validation rules (not committed — consistent with this registry's established per-cycle practice of writing an independent validator rather than reusing the authoring script): 14/14 fixtures behaved as expected. Both tools/validate.mjs and tools/validate-ajv.mjs pass across the full registry with this schema added (524/524); tools/verify-sources.mjs, scoped to this schema's directory, reports all 4 cited URLs clear.

Known gaps

  • Egypt's Business Formation, DMV, Passport, and Visa verticals remain re-confirmed weak/dead per the GOV-3410 cycle. National ID was not screened in either cycle and is open, unscreened backlog for a future cycle.
  • The two dedicated dividend-tax and capital-gains payment forms Form 25's own footnotes reference remain open, unscreened backlog for future companion schemas.
  • This schema's field semantics rest on a position-sorted text extraction and corroborating secondary sources rather than a pixel-level visual confirmation of the source PDF's layout (see "Rendering attempt" above) — worth a follow-up visual re-check in a future cycle with a working render path, particularly for the exact box-022/legalEntityForm option set.

Verification method assessment

manual-source-review-v1 — a human/agent read the primary source directly and transcribed its fields, corroborated against three independent secondary sources where the primary source's own reading order was ambiguous. No automated re-verification tooling exists yet for this schema; nextReviewBy is set 6 months out per the practice's default cadence.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Egyptian Tax Authority or any government. The authoritative source is always the live government form and its official instructions.