Egypt has a treaty and no totalization agreement — so self-employment tax applies in full.
There is a US–Egypt income tax treaty, so Egyptian income tax is creditable and double income tax is addressable. There is no totalization agreement, so US self-employment tax at 15.3% applies with no relief. That combination matters here because so many Americans in Egypt work for schools, NGOs and archaeological or research missions on contract rather than as employees.
Tax snapshot — Egypt
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Sources: IRS Publication 54; IRS Publication 901; US–Egypt income tax treaty (1980, in force 1981); SSA totalization agreement list; Rev. Proc. 2025-32. Checked 1 September 2026.
What that means on your return
Contract and consultancy arrangements with a school, mission or research body are frequently self-employment for US purposes, which brings Schedule SE and the full 15.3%. The treaty does not touch it.
Egyptian rates reach 25%, below US top rates, so the credit alone often leaves US tax owing above the exclusion. Which election wins is a real question rather than a formality.
Employment by an international organisation can change the analysis substantially, and the answer depends on the organisation rather than the country. Bring the contract.
Cairo expatriate housing supports a meaningful foreign housing exclusion where the exclusion route is taken.
The treaty dates from 1980 and carries the provisions of its era — including a teaching and research article that is narrow and time-limited, not a general exemption.
Questions I get about Egypt
I teach at an international school in Cairo on contract. Am I self-employed?
Often yes for US purposes, which brings Schedule SE and 15.3% self-employment tax with no totalization relief available. The wording of the contract is what decides it.
Does the treaty exempt teachers and researchers?
Not generally. The article is narrow and time-limited, and it is not the salary exemption it is sometimes taken for — the same misreading that arises under the Korean treaty.
When is my return due?
15 June, under the automatic extension for filers living abroad. Form 4868 moves it to 15 October, and I file the extension free.
Do I have to file an FBAR for my Egyptian bank account?
If your foreign accounts together passed $10,000 at any point in the year, yes. You can file it free through FinCEN's own system. The non-willful penalty for not filing is $16,536.
I have not filed for several years. What now?
The Streamlined Foreign Offshore Procedures: three returns, six FBARs and Form 14653 certifying non-willfulness. Penalties are waived. Note that the IRS terminated the separate Delinquent FBAR Submission Procedures around 1 July 2026.
Filing from Egypt this year?
Twenty minutes with the Enrolled Agent who will prepare and sign it. Complete return, $599.
An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 17 years in practice, 12 of them as an Enrolled Agent.