Efficiency is one of the company performance indicators, also is a relative indicator that reflects the results of a particular entity by comparing them with the results of other similar entities. Profitability is expressed through the values of indicators of the subject analysed. However, efficiency and profitability are important for insurance companies in terms of achieving their goals. The aim of this paper is to evaluate operational performance and scale efficiency in 12 Egyptian non-life insurance companies, for the period (2012-2022). This evaluation is done by non- parametric method Data Envelopment Analysis (DEA), with data of total expenditure and total assets as model inputs. Where both net profit after tax and total premiums are outputs. After applying DEA, performing Tobit regression analysis is to determine the factors which affect the efficiency of companies. The main finding of applying DEA is the varying in the operation systems in non- life insurance companies. For Tobit regression analysis shows that both BRANCHES and SIZE affect the scale efficiency, where the CAPITAL does not. In addition, the age of the company may not be an important determinant of efficiency.