Investment Law


Investors can incorporate an entity in Egypt under IGIL. The rules and regulations are virtually identical to the Companies Law. However companies incorporated under the IGIL are licensed by the General Authority for Investment and Free Zones (GAFI).

The benefits given under the IGIL depend on the activity to be conducted. The activities covered by the IGIL include infrastructure, manufacturing and mining, transport, software and computer systems development and production, medical services, certain financial services, oil fields services, agriculture, reclamation of desert land, hotels and tourism.

The IGIL provides for the establishment of Free Trade Zones projects. Products exported outside of Egypt and products imported for the purpose of the FZPs (free zones projects) activity are not subject to the applicable

general laws governing exportation or importation. FZPs generally are not subject to Egyptian tax laws, including in respect of distribution of dividends.

Machinery and equipment imported by a FZP for the purposes of practice of the company’s activities are exempt from applicable Egyptian Customs Law as well as from the Egyptian Sales Tax law.

The previous tax exemptions applicable under the IGIL for none FZPs have now largely been repealed and we would welcome your further inquiries regarding this important matter.

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