Egypt business procedures guide: company setup, Golden License, taxes, labour law, trademarks and customs

🏢 Company setup

Choose the legal form (LLC, joint stock company, branch or representative office), incorporate through GAFI's investor service centre or its online platform, get the commercial register and tax card, then register for social insurance.

Authority: GAFI

🏅 Golden License

What Egypt's Golden License (single approval) is under Article 20 of the Investment Law as amended by Law 160 of 2023: who can apply, the 13 sectors, conditions, the five steps and documents, with official GAFI links.

1. Evidence of the financial solvency needed to carry out the project.
2. A preliminary feasibility study by a reputable, licensed national or international consultancy.
3. A project implementation timetable.

🧮 Salary tax & VAT calculator

Enter a monthly salary to estimate payroll income tax and take-home pay under the Article 8 table (Law 7 of 2024), the EGP 20,000 personal exemption and the 2026 social insurance limits, plus a 14% VAT calculator.

1. Annual pay = monthly salary × 12.
2. Minus the employee social insurance share: 11% of the insurable wage (in 2026 at least EGP 2,700 and at most EGP 16,700 a month).
3. Minus the EGP 20,000 annual personal exemption (Article 13, item 1).

🧾 Taxes & accounting

The main taxes and duties for companies in Egypt: tax registration, 22.5% corporate income tax, 14% VAT and the EGP 500,000 registration threshold, payroll withholding, e-invoicing, and the simplified regime rates under Law 6 of 2025.

1. After commercial registration, register with the Tax Authority to get a tax card and registration number.
2. Register for VAT once sales reach EGP 500,000.
3. Join the e-invoice and e-receipt systems as ETA decisions require.

🧾 E-invoice & e-receipt

Egypt's ETA e-invoice (business and government buyers) and e-receipt (final consumers) systems: Law 206 of 2020, Finance Minister Decrees 188 of 2020 and 230 of 2022, checking the phases and the steps to join.

1. Check whether your registration number is in the ETA phase lists.
2. Get an e-signature (e-seal) from a licensed provider.
3. Register and activate the company account on the e-invoicing portal with your tax registration number.

🛡️ Social insurance

Under Social Insurance and Pensions Law 148 of 2019: employee 11%, employer 18.75%; 2026 insurable wage from EGP 2,700 to 16,700; steps to register the business and staff, with official NOSI links.

1. After incorporation, register the business at the competent insurance office (Form 1).
2. Register each employee on joining (Form 2) at the actual wage.
3. Pay the employee and employer shares monthly.

📦 Customs & import

The main steps to import goods into Egypt: the importers register, Nafeza registration with an e-signature, ACI pre-registration (mandatory for sea cargo since 1 October 2021), the customs declaration and inspection, under Customs Law 207 of 2020.

1. Register the company in the importers register (or import through a registered importer).
2. Get an e-signature and register on Nafeza.
3. Before shipping, the importer or agent files the cargo and supplier data on Nafeza and gets an ACID number, which must appear on the bill of lading and manifest.

⚖️ Labour law & end-of-service calculator

Based on Labour Law 14 of 2025, published in the Official Gazette on 3 May 2025: annual leave days, pay for unused leave, the gratuity when the employer ends a fixed-term contract, the minimum award for unfair dismissal, the economic-reason and article 172 gratuities, and the death grant.

📝 Powers of attorney & notarization for foreigners

How foreigners execute powers of attorney and notarial acts in Egypt before the Real Estate Publicity and Notarization Authority at the Ministry of Justice, and the services listed on Digital Egypt and the Egypt Services Centre. Instruments made abroad are used in Egypt after legalization.

1. Identify the type of instrument (general or special power of attorney, a litigation mandate, or another form).
2. Book through Digital Egypt or attend a Real Estate Publicity and Notarization office, following the Egypt Services Centre list.
3. Attend in person to sign, with a valid identity document. A foreigner is ordinarily asked for a valid passport; the office applies the formalities in force at the time.

™️ Trademark registration

Trademark applications in Egypt are filed with the Internal Trade Development Authority (ITDA) at the Ministry of Supply and Internal Trade. The legal basis is Intellectual Property Law 82 of 2002. This page follows the Authority’s official site on the competent body and the kinds of documents, and does not state fees or time limits that are not in an official text we checked.

1. Fix the representation of the mark and the classes of goods or services before filing.
2. File the application with ITDA and the required documents.
3. The Authority examines priority and registrability.

📦 Product registration (medicines, food, cosmetics)

Before importing or placing medicines, medical products, food or cosmetics on the market in Egypt, the product must be registered or notified with the competent authority. The Egyptian Drug Authority is responsible for medicines and cosmetics (Law 151 of 2019); the National Food Safety Authority is responsible for food (Law 1 of 2017). Cosmetics notification time limits and validity follow the Authority’s 2023 guide.

🏛️ Government tenders & contracts portal

Tenders, auctions and procurement by Egyptian public bodies are published on the Government Contracts Portal, which also receives electronic bids. The legal basis is Law 182 of 2018 on contracts concluded by public bodies. This page points to the official portal and does not state bid-bond rates or fees that are not in an official text we checked.

1. Open a supplier account on the Government Contracts Portal and complete registration as the portal requires.
2. Search current tenders by body, category or keywords, and read the notice and the tender documents.
3. Submit the electronic bid in the form and within the time set in that tender’s documents.

🏠 Foreign property ownership & real-estate taxes

A non-Egyptian’s ownership of property for private residence for himself and his family is governed by Law 230 of 1996. A disposal is also subject to the 2.5% real-estate disposition tax under article 43 as replaced by Law 151 of 2026, and to the annual buildings tax under Law 196 of 2008. The calculator uses those official rates and the exemption thresholds currently published by the Real Estate Tax Authority.

☕ Shop, restaurant and café licensing

Opening a shop, restaurant or café requires a public-shop licence from the licensing centre of the competent local unit. The legal basis is the Public Shops Law 154 of 2019. Food establishments are also subject to National Food Safety Authority registration and to health certificates for staff. Conditions, drawings and fees follow what the licensing centre and the applicable regulations publish at the time.

1. Complete the commercial register and tax registration if you will operate through a company.
2. Confirm the conditions that apply to the address and the activity with the competent licensing centre.
3. Prepare the file and file the licence application as the centre requires.

🧮 Corporate tax & simplified-regime calculator

The general corporate income tax rate is 22.5% of taxable profit (Income Tax Law, article 49). Businesses whose annual turnover does not exceed EGP 20 million may apply to be taxed on turnover under article 10 of Law 6 of 2025. The calculator uses only these statutory rates; whether they apply, and the exclusions in article 4, must be checked against the law and with an accountant.

⚖️ Commercial arbitration

Arbitration in civil and commercial matters in Egypt is governed by Arbitration Law 27 of 1994, as amended. The Cairo Regional Centre for International Commercial Arbitration (CRCICA) publishes the text of the law and administers institutional arbitration. This page sets out the framework from the issuing articles and the Centre’s site, and does not state arbitration fees that are not in an official text we checked.

📄 Criminal record & health certificate

A criminal status sheet can be obtained through the Digital Egypt platform, and is listed in the Interior Ministry services directory and the public services manual. It is often required for hiring, a work permit or certain licences. Staff in food establishments are also ordinarily required to hold a health certificate issued by the competent health body. Conditions, fees and validity follow what each platform publishes at the time.

1. File through the “issuing a machine-readable criminal status sheet” service on Digital Egypt, or through the channels listed in the Interior Ministry services directory and the public services manual.
2. Submit identity details and complete the application as the platform or the office publishes at the time.
3. Collect or download the sheet as notified, and check any requirement of the receiving body as to date of issue, legalization or translation.