Egypt Investment Incentives (2025)

1. Investment Law No. 72 of 2017:

• This law is the cornerstone of Egypt's investment framework, providing a range of incentives and guarantees.
• It aims to simplify procedures and create a more attractive investment climate.

2. Special Investment Zones:

• These zones offer specific incentives and benefits to investors in targeted sectors.
• Benefits can include tax exemptions, customs duty reductions, and streamlined administrative procedures.
• The government is focusing on developing these zones to attract investments in strategic industries.

3. Tax Incentives:

• Tax Exemptions:
• Certain investment projects may be eligible for tax exemptions for a specified period.
• The duration and scope of exemptions vary depending on the project's nature and location.
• Customs Duty Reductions:
• Reductions or exemptions from customs duties may be available for imported machinery, equipment, and raw materials used in investment projects.
• Incentives for Strategic Sectors:
• The government offers specific incentives for investments in priority sectors, such as:
• Renewable energy
• Tourism
• Information technology
• Agriculture
• Manufacturing
• Incentives for investments in less developed areas:
• The government offers extra incentives for investments in less developed areas of Egypt.

4. Guarantees and Protections:

• The Investment Law provides guarantees against expropriation and nationalization of investment projects.
• Foreign investors are granted equal treatment with domestic investors.
• There are guarantees for the repatriation of profits.

5. One-Stop Shop Services:

• The General Authority for Investment and Free Zones (GAFI) provides one-stop shop services to streamline the investment process.
• This simplifies administrative procedures and reduces bureaucratic hurdles.

6. Infrastructure Development:

• The Egyptian government is investing heavily in infrastructure development, including:
• Roads and bridges
• Ports and airports
• Energy and telecommunications
• These infrastructure improvements enhance the business environment and facilitate investment.

7. Free Zones:

• Egypt has several free zones that offer significant benefits to investors, including:
• 100% foreign ownership
• Exemptions from customs duties and sales taxes
• Simplified import and export procedures

Key Recommendations for Foreign Investors:

• Engage with GAFI: The General Authority for Investment and Free Zones is the primary point of contact for investment information.
• Conduct Due Diligence: Thoroughly research the specific incentives and requirements for your investment project.
• Seek Professional Advice: Consult with legal and financial experts in Egypt.
• Stay Informed: Keep up-to-date with the latest investment regulations and policies.