A natural person shall be considered an Egyptian resident in any of the following cases:

• If the individual has a permanent home in Egypt.
• If the individual is residing in Egypt for a period of more than 183 days continuous or intermittent within 12 months, taking into consideration the double taxation treaties (DTTs) between Egypt and other countries that might affect the determination of this period.
• If the individual is an Egyptian who performs the duties of one’s position abroad but receives one’s income from an Egyptian treasury.