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North Africa · Executive briefing

Egypt

A large industrial and logistics market where the first decision is not incorporation but which investment framework you enter through.

Start with GAFI's Investment Services Centres.

What to know: GAFI runs 15 centres with 67 government bodies represented. Alternative routes like the Golden License and zones can change the whole path.

Corporate tax
Standard CIT inland; free zone projects are tax exempt under their regime
Minimum capital
Depends on legal form and regime
Company setup
Through GAFI under Investment Law 72/2017
Gateway
GAFI (General Authority for Investment and Free Zones)

01

Market at a glance

  • Large domestic market with strong manufacturing and logistics positioning on the Suez corridor.
  • SCZONE links industrial land to global shipping routes.
  • Investment Law 72/2017, amended by Law 160/2023, is the governing framework.

Worth knowing: Inland, investment zone, technology zone, free zone and SCZONE are different legal regimes with different incentives. Choosing late means re-doing the structure.

02

Your entry path

03

Advantages

General incentives

2% customs on imported machinery and equipment, plus five-year fee and stamp duty exemptions.

Special incentives (Sector A / B)

50% investment cost deduction for Sector A, 30% for Sector B.

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