Buying guides

Resale and tanazol in Egypt 2026: steps, fees, papers

At a time when the average unit price at the large developers has reached around 17 million pounds, the smart buyer has found another route: resale. A unit inside the same compound with the same big developer advantages, but at a price below the new launches and with a closer handover date, or already finished.

On the other side, thousands of owners need to sell their units before finishing the installments, whether because plans changed or because they need liquidity. The process that connects the two sides is the assignment, or tanazol, and this is its guide from start to finish: the definitions, the steps on both routes, the fees and documents, and how to price correctly whether you are selling or buying.

First: the three definitions

Resale means buying a unit from its current owner rather than from the developer directly, whether it is fully paid or still carries installments. The assignment (tanazol) is the official procedure that transfers the unit's rights and obligations, including the remaining installments, from the current owner to the new buyer with the approval of the entity that owns the project: the developer in compounds, or the city authority in government housing projects. If the unit is registered at the notary in the seller's name, the transaction becomes a final sale under an ordinary contract rather than an assignment.

The golden rule: as long as installments remain owed to the developer or the authority, there is no safe sale without an official assignment. A general power of attorney on its own is not protection, and the state is currently taking inventory of units traded by power of attorney in the new cities, with warnings that allocations may be cancelled for those who do not regularise.

Second: what is an "over" price?

You will meet this word in every resale listing. The over is the amount the seller asks above the total already paid to the developer, in return for assigning the unit. It reflects the price difference between the time of the original contract and today's market price, and that is the core of resale's appeal: even after adding the over, the unit is usually cheaper than its equivalent in the new launch, and on a shorter installment schedule inherited from the seller.

2.0 million
To the seller: recovering what they paid the developer
0.8 million
To the seller: the over, in return for the assignment
3.0 million
To the developer: remaining installments on the same schedule
Total on the buyer: 5.8 million pounds for a unit with a 5 million contract price
A worked example: a unit with a contract price of 5 million pounds where the seller has paid 2 million and asks an over of 800 thousand. Always compare this total against the price of the same unit in the developer's current launch on its payment terms. For a deeper look at cash versus installment pricing, read our guide to comparing the two.

Third: the assignment steps inside developer compounds

This is the most common case: a unit bought from a private developer that still carries installments.

  1. Review your original contractLook for the "assignment to third parties" clause. Most contracts allow it after a certain percentage of the price is paid, and some bar it for a set period after contracting.
  2. Request the developer's approvalAn assignment without the company's approval has no effect against it, and a formal request is filed in the new buyer's name.
  3. Get the financial clearanceThe company issues an official statement of account showing what is paid and what remains. The buyer must receive it from the company itself, not from the seller.
  4. Pay the assignment feesEvery company sets its own: a fixed amount or a percentage of the unit value, and they change over time. Ask the company directly, and agree in writing who bears them. Convention puts them on the buyer, but they are negotiable.
  5. Sign the three way assignment formBetween seller, buyer and company; from that moment the installments and correspondence are in the new buyer's name. The whole process usually takes from a week to a month depending on the company.

Fourth: assignment in new city and government housing units

If the unit belongs to New Urban Communities Authority projects, such as Sakan Misr, Dar Misr and the housing land plots, the assignment goes through the city authority under published official rules:

ItemDetails
Main documentsThe original handover record, the statement of account, the receipt for the unit price or the amount paid of it, the real estate disposal tax receipt, ID copies for both parties, original powers of attorney if any, and declarations of not having received other units for some projects
Fees (published examples)A percentage of the unit value that varies by project and by degree of kinship. Some authorities have announced around 5% for non relatives plus VAT on the fee plus 1% for the board of trustees, while it has historically reached 10-11% in other projects. The figures change by periodic decision, so confirm with your own city authority
Current reductionsThe state has run windows with a 50% discount on assignment fees to encourage regularisation. Ask about any active initiative before you apply
Processing timeVaries from one authority to another, and having the full set of documents ready speeds it up considerably

Important warning: if you hold a unit you bought by power of attorney without an official assignment, you fall inside the current inventory campaign on powers of attorney in the new cities. File the assignment request within the announced window, because delay can reach cancellation of the allocation itself.

Fifth: the real estate disposal tax

On disposing of a property, the seller owes the real estate disposal tax at 2.5% of the total transaction value, and its receipt is one of the documents required to complete an assignment at the city authorities. Factor it in when you set your selling price.

Sixth: how to price your unit correctly (for sellers)

The most common mistake sellers make is pricing by feel, and the result is either a unit sitting for months without a single call, or a sale below what it is worth. The right way, in four steps:

1. Find the actual market price. Not the new launch prices, the actual resale prices. Compare your unit against dozens of similar units actually listed on 3altool: filter by project, size and floor, and since every listing carries a stated cash price you will land on a realistic range in minutes. Watch out for old listings that have been sitting for months at optimistic prices, they are not a reference, and we cover how to spot a stale listing in a separate article.

2. Decide your goal. A fast sale? Price at the bottom of the range or 3-5% under it. Not in a hurry? Start from the middle of the range and leave room to negotiate.

3. Work out your net. The price minus the 2.5% disposal tax minus your share of the assignment fees if you agreed to split them minus any brokerage commission equals what actually reaches you.

4. Get your paperwork ready before you list. A recent statement of account from the developer and a copy of the contract. A seller whose documents are ready closes far faster.

Seventh: advice for resale buyers

Get a recent official statement of account from the developer or the authority yourself, because it reveals any arrears or penalties on the unit before you inherit them. Inspect the unit physically if it has been handed over, and review the handover record if it has not, since one of resale's great advantages is that you see what you are buying. Do not pay a pound outside the official procedure: any amounts against receipts tied to the assignment steps, with the largest amount at the signing of the form in front of the company or the authority. And before any deal, go through the 10 red flags.

The five most common mistakes in assignment deals

Settling for a general power of attorney instead of an official assignment. Trusting a statement of account handed over by the seller instead of getting it from the company. Ignoring assignment fees and taxes when working out the deal, then arguing about them at the last minute. Paying the full over price before the developer approves the assignment. And forgetting to transfer the utility meters and the maintenance deposit into the new owner's name after the assignment completes.

Key facts

  • Tanazol (assignment sale) is Egypt's official process for transferring a unit's rights and remaining installments from the current owner to a new buyer, with approval from the developer (private compounds) or the city authority (government housing).
  • The "over" price: resale buyers pay the seller the amount already paid to the developer plus an over price reflecting market appreciation, then continue the remaining installments on the original schedule.
  • Government units: assignment fees are set by each city authority, with published examples around 5% for non-relatives plus VAT on the fee, and historically up to 10-11% in some projects; 50% discount windows have been offered. Purchases held only via power of attorney risk allocation cancellation under the current regularization campaign.
  • Seller tax: the real estate disposal tax is 2.5% of the transaction value, paid by the seller.

Frequently asked questions

Can I assign a unit I have not received yet?

In most cases yes, as long as your contract allows assignment and the developer approves. This is the most common form of resale in the market right now: selling off plan with an over price.

Who pays the assignment fees, the seller or the buyer?

There is no binding legal rule. The prevailing convention is that the buyer bears them, but it is a negotiable term, and what matters is agreeing on it in writing before any money changes hands.

What is the difference between the over and the down payment?

The down payment goes to the developer as part of the unit price. The over goes to the seller on top of what they paid, in return for assigning a unit whose market value has risen above its contract price.

Is resale really cheaper than buying from the developer?

Usually yes when compared against new launches in the same project, because the seller contracted at older prices. But always compare the total cost: amount paid plus over plus remaining plus fees, against the developer's current price on its payment terms.

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This guide is general information current at the date of publication, and government fees and procedures change by periodic decision. Always verify with the company or the relevant city authority before completing any deal, and work with a lawyer on large transactions.