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Africa · WONE Global market
Doing business in Egypt
Egypt is covered by WONE for cross-border business discovery, with links to relevant expertise, professionals, industries and market intelligence. No WONE Global Partner is in place here yet. WONE Global confirms on request whether a vetted Associate firm can act, before anything begins.
Cairo · Tuesday 20 October
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Local time
- Currency
- EGP
- Working week
- Sunday – Thursday
- Dialling code
- +20
- Region
- Africa
Market guide · Source-checked research
Key rules for doing business in Egypt
Egypt is a civil-law republic where foreign investment is governed mainly by the Investment Law (Law No. 72 of 2017), administered by the General Authority for Investment and Free Zones (GAFI). Foreign investors receive national treatment, incorporation runs through GAFI, and incentives depend on location, sector and foreign-currency financing. Corporate income tax is 22.5 percent and VAT 14 percent. Several topics beyond investment and tax are thinly sourced, and data protection is AI-written and labelled as such until it is confirmed.
Essentials guide · Source-checked research85% of statements checked against a source24 checked against an official source10 checked against a secondary sourceChecked 2026-10-196 held back until checked against an official source1 topic includes AI-written statements, not source-checkedNot yet professionally reviewed
Overview
Egyptian law is codified civil law with Arabic as the official legal language. Companies are formed under Companies Law No. 159 of 1981 or the Investment Law, through GAFI's investor service centres, and acquire legal personality on entry in the Commercial Register. The Egyptian Tax Authority administers income tax and VAT, the Central Bank of Egypt regulates banking and foreign exchange, and free zones and the Suez Canal Economic Zone offer separate customs and tax regimes. Official English texts are often unofficial translations, so the Arabic original governs.
Key facts
- Corporate income tax
- 22.5% (oil exploration 40.55%)
- VAT
- 14% standard rate
- Foreign investment
- National treatment under the Investment Law
- Incorporation
- Through GAFI; decision within one business day
- Profit repatriation
- Guaranteed by the Investment Law
- Foreign staff
- Up to 10% of workforce (20% if no qualified Egyptians)
- New York Convention
- Party since 1959
Entry, investment and company formation
The Investment Law gives foreign investors national treatment and sets four investment frameworks, from ordinary 'internal' investment to free zones. Companies are incorporated through GAFI, which must decide complete applications within one business day.
Key facts
Foreign investors are entitled to the same treatment as Egyptian investors under the Investment Law, though sector laws can still restrict ownership.
Choose the framework early: internal investment, investment zones, technological zones or free zones carry different customs and tax treatment.
Incorporation runs electronically through GAFI for both Investment Law and 1981 companies law companies.
GAFI must decide within one business day, and the company exists from entry in the Commercial Register.
Still to be confirmed · 3
- Legal forms (joint stock company, limited liability company, one-person company, branch, representative office), minimum capital and manager nationality rules were not confirmed from an official source.
- Sector restrictions on foreign ownership (for example importing, commercial agency, Sinai) were not confirmed.
- Beneficial ownership disclosure rules were not sourced.
Who handles this in EgyptSetting up and running a companyLicences, permits and regulators
Sources for this topic · 1
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 4 statements
Questions on this topic
4 statements on entry, investment and company formation in Egypt
Tax, accounting and reporting
Corporate income tax is 22.5 percent and VAT 14 percent. Payments abroad attract withholding tax, and transfer pricing documentation applies above set thresholds. Tax figures here come from a secondary source because the tax authority site could not be reached.
Key facts
Corporate income tax is 22.5 percent, with higher rates for oil exploration and certain state bodies.
VAT is 14 percent under Law No. 67 of 2016 as amended in 2025.
Withholding on payments to non-residents is 10 or 5 percent on dividends and 20 percent on royalties, services and non-treaty interest.
The corporate return is due four months after year end, and transfer pricing filings apply to larger related-party flows.
Still to be confirmed · 3
- Rates were confirmed only from PwC Worldwide Tax Summaries, not from the Egyptian Tax Authority.
- E-invoicing and e-receipt mandates, Pillar Two status and the small business simplified regime were not confirmed.
- Accounting standards, audit requirements and the current master and local file threshold need checking.
Who handles this in EgyptTax and structuringAccounting and annual filings
Sources for this topic · 5
- PwC Worldwide Tax Summaries — Egypt - Corporate - Taxes on corporate incomeChecked against a secondary source · checked 2026-10-19 · 1 statement
- PwC Worldwide Tax Summaries — Egypt - Corporate - Other taxesChecked against a secondary source · checked 2026-10-19 · 1 statement
- PwC Worldwide Tax Summaries — Egypt - Corporate - Withholding taxesChecked against a secondary source · checked 2026-10-19 · 2 statements
- PwC Worldwide Tax Summaries — Egypt - Corporate - Tax administrationChecked against a secondary source · checked 2026-10-19 · 1 statement
- PwC Worldwide Tax Summaries — Egypt - Corporate - Group taxationChecked against a secondary source · checked 2026-10-19 · 1 statement
Questions on this topic
6 statements on tax, accounting and reporting in Egypt
Employment, payroll and mobility
Employers and employees pay social insurance on a capped insurable salary, and investment projects may hire foreign staff only up to a set share of the workforce. Labour law terms and the minimum wage were not confirmed.
Key facts
Social insurance costs the employer 18.75 percent and the employee 11 percent of the insurable salary.
From 1 January 2026 the insurable salary runs from EGP 2,700 to EGP 16,700.
Foreign staff are capped at 10 percent of an investment project's workforce, or 20 percent where qualified Egyptians are not available.
Foreign investors can obtain residence for the life of their project.
Still to be confirmed · 3
- The Labour Law currently in force (reported as Law No. 14 of 2025), contract, leave and termination rules were not confirmed.
- The private-sector minimum wage was not confirmed.
- Work permit procedures were not sourced.
Who handles this in EgyptEmployment, payroll and immigration
Sources for this topic · 3
- PwC Worldwide Tax Summaries — Egypt - Individual - Other taxesChecked against a secondary source · checked 2026-10-19 · 2 statements
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 1 statement
- General Authority for Investment and Free Zones (GAFI) — Investment GuaranteesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
4 statements on employment, payroll and mobility in Egypt
Licensing, incentives and sector rules
Incentives are tied to location, sector and foreign-currency financing, and strategic projects can seek a single Golden License. Free zones sit outside the ordinary tax laws but pay fees on goods or revenue.
Key facts
The special incentive deducts 50 or 30 percent of investment costs from taxable profits, but only for companies incorporated by 28 October 2026.
Industrial projects mainly financed in foreign currency can receive back 35 to 55 percent of income tax paid.
A Golden License gives one approval covering set-up and operation for qualifying strategic projects.
Free zone projects pay 1 to 2 percent fees instead of ordinary taxes; model these against the corporate tax alternative.
Investors may obtain the real property needed for their activity, subject to rules for regulated areas.
Still to be confirmed · 2
- Sector licensing and government procurement rules were not sourced.
- Limits on foreign ownership of land in specific regions were not confirmed.
Who handles this in EgyptLicences, permits and regulatorsTax and structuring
Sources for this topic · 2
- General Authority for Investment and Free Zones (GAFI) — Investment Incentives in Egypt (September 2026)Checked against an official source · checked 2026-10-19 · 3 statements
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 2 statements
Questions on this topic
5 statements on licensing, incentives and sector rules in Egypt
Banking, exchange control and repatriation
The Investment Law guarantees the right to transfer profits abroad in a convertible currency. Central Bank of Egypt rules on foreign exchange, account opening and AML onboarding could not be confirmed for this guide.
Key facts
Profits may be transferred abroad, and foreign investment transfers are to be freely transferable in a convertible currency.
Foreign employees of investment projects may send their earnings abroad.
Still to be confirmed · 2
- Central Bank of Egypt foreign exchange rules, the exchange rate regime and any practical limits on access to foreign currency were not confirmed.
- Account-opening and AML onboarding expectations were not sourced.
Who handles this in EgyptPayments and currencyBanking and capital
Sources for this topic · 2
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 2 statements
- General Authority for Investment and Free Zones (GAFI) — Investment GuaranteesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
3 statements on banking, exchange control and repatriation in Egypt
Customs, trade and supply chain
Customs duties vary by product category, while free zones and the Suez Canal Economic Zone offer duty and VAT relief. Import registration and trade agreements were not confirmed.
Key facts
Customs duties generally range from 0 to 60 percent of CIF value depending on product category.
Goods moving to or from free zone projects are outside customs duties and VAT.
Exports from the Suez Canal Economic Zone are zero-rated for VAT.
Still to be confirmed · 3
- Importer and exporter register requirements and foreign factory registration were not sourced.
- Free trade agreements (for example COMESA, AfCFTA, EU association agreement) were not confirmed.
- The Customs Law in force and advance cargo information rules were not checked.
Who handles this in EgyptCustoms, trade and export controls
Sources for this topic · 3
- PwC Worldwide Tax Summaries — Egypt - Corporate - Other taxesChecked against a secondary source · checked 2026-10-19 · 1 statement
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 1 statement
- General Authority for Investment and Free Zones (GAFI) — Investment Incentives in Egypt (September 2026)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
3 statements on customs, trade and supply chain in Egypt
Data protection and cyber
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
6 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Still to be confirmed · 9
- Issue and effective date of the executive regulations, and the end of the compliance grace period, not confirmed.
- Licence and permit categories, fees and processing times not confirmed.
- Exclusions from the law (including for Central Bank-regulated entities) not confirmed.
- Breach notification deadlines to the Center and to data subjects not confirmed.
- Penalty levels under the Personal Data Protection Law not confirmed.
- E-invoicing and e-receipt technology obligations not sourced.
- Personal Data Protection Law, its executive regulations and their effective dates were not confirmed.
- Regulator, licensing or permit requirements for processing and cross-border transfers were not confirmed.
- Cybercrime and e-invoicing technology obligations were not sourced.
Who handles this in EgyptData protection and cyber
Questions on this topic
0 statements on data protection and cyber in Egypt
Intellectual property
Egypt is a member of the PCT and the Madrid System, so international patent and trade mark filings can reach Egypt. National registration rules and the IP office were not confirmed.
Key facts
International patent applications can enter Egypt through the PCT.
International trade mark registrations can designate Egypt under the Madrid Protocol.
Still to be confirmed · 2
- The national IP law and the office responsible for trade marks and patents were not confirmed.
- Current Madrid status was taken from a 2019 WIPO publication.
Who handles this in EgyptTrade marks, patents and brands
Sources for this topic · 2
- World Intellectual Property Organization (WIPO) — PCT Contracting States and Two-letter Codes (159 on 1 September 2026)Checked against an official source · checked 2026-10-19 · 1 statement
- World Intellectual Property Organization (WIPO) — Contracting Parties or Signatories to Treaties Administered by WIPOChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
2 statements on intellectual property in Egypt
M&A, competition and restructuring
Only the tax treatment of share disposals could be confirmed. Merger control, takeover rules and insolvency need to be checked from official sources.
Key facts
A non-resident selling unlisted Egyptian shares is taxed at 22.5 percent on the gain, while listed share gains are exempt for non-residents.
Still to be confirmed · 3
- Pre-merger notification thresholds and procedure before the Egyptian Competition Authority were not confirmed.
- Capital market and takeover rules were not sourced.
- The restructuring, preventive composition and bankruptcy law was not confirmed.
Who handles this in EgyptBuying, selling and investingTax and structuring
Sources for this topic · 1
- PwC Worldwide Tax Summaries — Egypt - Corporate - Income determinationChecked against a secondary source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on m&a, competition and restructuring in Egypt
Anti-corruption, AML and compliance
The Investment Law protects projects against nationalisation and administrative seizure. Anti-bribery, AML and sanctions rules could not be confirmed for this guide.
Key facts
Projects may not be nationalised, and expropriation requires public utility and prior compensation.
Project assets may be seized or frozen only by judicial ruling, except for tax and social insurance debts.
Still to be confirmed · 3
- Anti-bribery provisions of the Penal Code and their application to companies were not sourced.
- The AML law and the Money Laundering Combating Unit's requirements were not confirmed.
- Corporate governance and whistle-blowing rules were not sourced.
Who handles this in EgyptAnti-bribery, sanctions and compliance
Sources for this topic · 2
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 1 statement
- General Authority for Investment and Free Zones (GAFI) — Investment GuaranteesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
2 statements on anti-corruption, aml and compliance in Egypt
Disputes and enforcement
Egypt has been party to the New York Convention since 1959. The Investment Law adds amicable settlement, a Grievance Committee and a ministerial committee for investor-state disputes.
Key facts
Foreign arbitral awards are enforceable under the New York Convention.
Investor-government disputes can be negotiated without giving up the right to litigate.
Challenges to GAFI decisions go to a Grievance Committee within 15 business days.
Claims against the state can go to the Ministerial Committee for Investment Disputes Resolution.
Still to be confirmed · 3
- The Arbitration Law (reported as Law No. 27 of 1994) and arbitration centres were not confirmed.
- Economic courts and enforcement of foreign judgments were not sourced.
- Investment Law Articles 86 to 91 (contract disputes and arbitration and mediation) could not yet be checked.
Who handles this in EgyptDisputes and arbitrationLicences, permits and regulators
Sources for this topic · 2
- United Nations Commission on International Trade Law (UNCITRAL) — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-19 · 1 statement
- General Authority for Investment and Free Zones (GAFI) / Invest in Egypt — Investment Law as enacted by Law No. 72 of 2017 (unofficial English translation)Checked against an official source · checked 2026-10-19 · 3 statements
Questions on this topic
4 statements on disputes and enforcement in Egypt
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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