Facts in this handbook are compiled from official sources such as local authorities. Rules change — confirm the current position through the source links or with the authority before making major decisions.
01Overview
- Region
- Africa
- Capital
- Cairo
- Currency
- EGP
- Languages
- Arabic
- ISO code
- EG / EGY
Jurisdictions
- Egypt — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Industries to study: Infrastructure, engineering & energy
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors are open to foreign investment
- Applies to
- Distribution, brokerage, aviation, finance and others are restricted; Sinai needs special approval; foreign share in mining JVs capped at 75%
- Jurisdiction
- Egypt
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited liability company or joint-stock company
- Applies to
- Registration under the Companies Law or Investment Law; free zones and SEZs have their own rules
- Jurisdiction
- Egypt
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
GAFI Investor Service Centre
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors are open to foreign investment
- Applies to
- Distribution, brokerage, aviation, finance and others are restricted; Sinai needs special approval; foreign share in mining JVs capped at 75%
- Jurisdiction
- Egypt
- Source
- MOFCOM
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Name reservation on the GAFI portal → file documents and deposit capital → notarise articles → commercial registration → tax registration
- Applies to
- Some nationalities need security clearance first; foreign-invested companies report FDI data to GAFI
- Jurisdiction
- Egypt
- Source
- General Authority for Investment and Free Zones
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in Egypt is required
- Applies to
- A compliant office address is acceptable
- Jurisdiction
- Egypt
- Source
- General Authority for Investment and Free Zones
Local director / representative
Whether a locally resident director, manager or representative is required.
Managers may be of any nationality
- Applies to
- An LLC needs at least two shareholders
- Jurisdiction
- Egypt
- Source
- General Authority for Investment and Free Zones
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Companies must keep their own beneficial owner register
- Applies to
- Under a 2020 ministerial decree; available to law enforcement, not public
- Jurisdiction
- Egypt
- Source
- General Authority for Investment and Free Zones
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
22.5%
- Applies to
- Suez Canal Authority, petroleum authority and central bank 40%; oil and gas 40.55%
- Jurisdiction
- Egypt
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT standard rate 14%
- Applies to
- Production machinery may qualify for 5%
- Jurisdiction
- Egypt
- Source
- State Taxation Administration
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
10% on dividends from unlisted companies
- Applies to
- 5% for listed companies paying resident companies; treaty relief available
- Jurisdiction
- Egypt
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Egyptian Tax Authority (Ministry of Finance)
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- State Taxation Administration
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- Egypt
- Source
- State Taxation Administration (China) State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Law guarantees repatriation of capital and profits
- Applies to
- In practice conversion is subject to bank limits and purpose rules
- Jurisdiction
- Egypt
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Central Bank of Egypt (CBE)
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work permit from the labour authority
- Applies to
- Foreign staff generally capped at 10% (20% with approval for investment-law projects); managers handled separately
- Jurisdiction
- Egypt
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of Labour (work permits with GAFI, Interior and Immigration)
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
National Organization for Social Insurance: Social Insurance and Pensions Law 148/2019
- Applies to
- Coverage of foreign employees follows the law and any bilateral agreement
- Jurisdiction
- Egypt
- Source
- National Organization for Social Insurance
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Egyptian Customs Authority (new Customs Law of 2020)
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
COMESA, AfCFTA, GAFTA, EU–Egypt Association Agreement, Agadir Agreement and others
- Applies to
- Preferential tariffs require meeting rules of origin
- Jurisdiction
- Egypt
- Source
- World Trade Organization
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Ministry of Investment and Foreign Trade; GAFI
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Industrial, investment, free and special economic zones
- Applies to
- SEZs are governed by the Special Economic Zones Law
- Jurisdiction
- Egypt
- Source
- MOFCOM
09Digital & IP
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Personal Data Protection Law
- Applies to
- Ordinary companies
- Jurisdiction
- Egypt
- Source
- MOFCOM
IP office
Authority for trademark and patent filing and registration.
Trademarks and Industrial Designs Office (trademarks); Egyptian Patent Office (patents)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Egypt
- Source
- WIPO
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Egypt
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Middle East, monitored by our sister site Global Risk Monitor.
View Middle East risk monitorHormuz / Red Sea shipping monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in Egypt
- 1Name reservation on the GAFI portal
- 2file documents and deposit capital
- 3notarise articles
- 4commercial registration
- 5tax registration
Some nationalities need security clearance first; foreign-invested companies report FDI data to GAFI
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻阿拉伯埃及共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.