Egyptian Law Allows Property Tax Debt Relief in Five Cases

Egypt’s Law No. 3 of 2026 allows outstanding property tax debt and accrued late-payment charges to be cancelled, either fully or partially, in five legally defined cases.

The law amends provisions of the tax law on built properties issued under Law No. 196 of 2008.

The amendment provides a legal basis for relief covering both the original tax liability and the additional charges accumulated because of delayed payment.

The supplied summary does not identify the five qualifying cases or detail the procedures for obtaining relief. It therefore does not establish which taxpayers or properties would be eligible for full or partial cancellation.