President Abdel Fattah El-Sisi ratified Law No. 148 of 2026 amending certain provisions of Law No. 147 of 1984 concerning the imposition of a fee for the development of state financial resources. The law was published in the Official Gazette, taking effect on the day following its publication date.
The amendments replace the texts of items (5) and (19) under Article 1 of the original law, stipulating a fee collection of LE 100 upon departing the territory of the Republic.
Exemptions
The law exempts both Egyptian and foreign drivers of public passenger and cargo transport vehicles, as well as personnel operating on cross-border truck lines.
Cement production fee
The amendments also impose a fee of LE 35 per ton of produced cement across all types, obligating cement manufacturing plants to remit the due fees directly to the Egyptian Tax Authority.
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