Egypt

Company formation and compliance in Egypt.

Form an LLC (at least two partners, capped at 50, capital stated in the articles since Investment Law 72/2017), a One Person Company (single owner) or a Joint Stock Company (three founders, board of three) through GAFI's one-stop shop, which coordinates notarisation of the Arabic articles, Commercial Registry entry, chamber-of-commerce registration and the tax card. Foreign ownership up to 100% is generally permitted subject to sector restrictions. Corporate income tax is reported at 22.5% of net taxable profit with the annual return due within four months of the year end, and standard VAT is 14%; both figures come from PwC Worldwide Tax Summaries rather than a clean ETA rate page and must be re-confirmed before being treated as firm advice. E-invoicing is mandatory — since 1 April 2023 no entity may import, export or deal with the customs system unless it issues electronic tax invoices. Everything statutory is in Arabic, and because Egypt is not a Hague Apostille member foreign documents need full consular legalisation plus certified Arabic translation.