On 28 July 2022, Egypt published Law No. 153 of 2022 in the Official Gazette, which introduces a new tax amnesty scheme providing penalty relief for the payment of outstanding income tax, VAT, sales tax, real estate tax, customs duty, stamp duty, and the state development levy. The scheme provides that if the principal amount of tax due is paid in full by 31 August 2022, 65% of any delay intere…