Egypt
Taxed as resident self-employment/professional income on a 0–27.5% scale after expenses. USDC is valued in EGP and taxed normally, with regulatory caution around crypto.
Taxable as non-commercial professional income (or commercial if a sole proprietorship), under progressive PIT. Residents taxed on worldwide income.
Progressive 0% up to EGP 40,000 → top 27.5% above EGP 1.2M. Profit = receipts less expenses.
Sole proprietors are in principle subject to social insurance; depends on registration.
Register as sole proprietor (منشأة فردية) with the ETA; annual return. VAT above EGP 500,000. A simplified small-enterprise regime (≤ EGP 20M) exists from 2025.
No bespoke crypto rules; USDC is taxable income at EGP value on receipt. Crypto's legal status is restricted — added regulatory risk.