العربية• Invest in Egypt
Incentives come with conditions, and conditions are reviewed before incorporation
The Investment Law provides general, special and additional incentives, as well as a cash incentive for certain industrial projects. Each incentive has conditions relating to the activity, the location, the timing of incorporation and the method of financing. We review your project before incorporation, identify the incentives that may apply, and handle the application procedures through to completion.
• What we review before we start
- The activity and the sector it belongs to.
- The project location.
- Whether the company is new or existing.
- The source and currency of funding.
• What our support covers
How we work with you
- Identifying the incentives that may apply to the project.
- Structuring the incorporation to meet the incentive’s conditions.
- Preparing and following up on the incentive application before the competent authorities.
- Monitoring the obligations attached to the incentive once granted.
• Points to consider
Before incorporation
- General incentives do not apply to free zone projects.
- The special incentive is subject to conditions, including incorporating a new company for the project, keeping separate accounts for it and not using the assets of an existing company.
- The special incentive is granted to projects incorporated within the prescribed period, which may be extended by Cabinet decree; we check whether this period is in force when reviewing your project.
The information on this page is based on Investment Law No. 72 of 2017, as amended, and the Investment Incentives Guide issued by the General Authority for Investment and Free Zones (September 2025 update), and should be checked against the official texts before any decision is made.
• The incentives
Investment incentives in Egypt
General incentives
A unified customs duty of 2% on machinery and equipment needed to establish the project; exemption of incorporation, credit facility and mortgage contracts from stamp tax and notarisation and registration fees for five years from registration in the commercial register; and exemption of land registration contracts.
Special incentives
A deduction from net taxable profits of 50% of investment costs for Sector A and 30% for Sector B, capped at 80% of paid-in capital, for no more than seven years from the start of operations.
Cash incentive for industrial projects
Between 35% and 55% of the tax paid, depending on the proportion of financing in foreign currency transferred from abroad, subject to location and start-of-operations conditions.
Additional incentives
Granted by Cabinet decree and subject to conditions, including special customs outlets, the State bearing all or part of the cost of utility connections, and covering part of the cost of technical training.
• FAQs
Common questions about investment incentives
Do incentives apply to existing companies?
The special incentive requires a new company to be incorporated for the project, without using the assets of an existing company. General incentives apply to projects governed by the Investment Law, except free zone projects.
What is the difference between Sector A and Sector B?
Classification depends on the project’s activity and location under the law and its Executive Regulations. Net taxable profits are reduced by 50% of investment costs for Sector A and 30% for Sector B.
Is the cash incentive available to every project?
No. It applies to certain industrial projects under Cabinet Decree No. 77 of 2023, and its rate depends on the proportion of financing in foreign currency transferred from abroad, subject to location and start-of-operations conditions.
• Related areas
Your matter may also involve
• Your next step
Want to know which incentives may apply to your project?
Send us your project details before incorporation, and we will review the incentives, their conditions and the steps involved with you.
Contacting us does not create a contractual relationship, and your data is handled in accordance with our Privacy Policy.