Egypt (EG)
Egypt is one of the world's oldest civilisations — the land of the Pharaohs, the Great Pyramids of Giza, and the mighty Nile River.
Capital: Cairo
Region: Africa
Language: Arabic
Currency: EGP (£)
Cost of living: Very affordable (index 22)
Emergency: 123
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Business Setup
Start a business or go freelance in Egypt.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 Determine your legal status: most foreign freelancers in Egypt either (a) work remotely for foreign clients on a tourist visa (grey area but widely done), or (b) establish a formal commercial registration if working with Egyptian clients
- 2 For formal registration: obtain a commercial registration (سجل تجاري) from the Commercial Registry under the Ministry of Supply and Internal Trade — requires Egyptian partner or full LLC setup in most cases
- 3 Register for income tax with the Egyptian Tax Authority (ETA) at eta.gov.eg within 30 days of starting commercial activity
- 4 Register for VAT if annual revenue exceeds EGP 500,000/year
- 5 Open a business bank account or use personal account for smaller operations
- 6 Maintain proper invoicing in Arabic (or bilingual) for all Egypt-source income
- 7 File annual tax return by March 31 and quarterly VAT returns if registered
- 8 Consider engaging a local certified public accountant (محاسب قانوني) — fees EGP 3,000–8,000/month for basic bookkeeping and compliance
Tax registration
Register with the Egyptian Tax Authority (ETA) online at myaccounteg.eta.gov.eg or visit the local tax inspection office. You will receive a Tax Identification Number (TIN / الرقم الضريبي). For foreigners, the residence permit (Iqama) number serves as the tax reference. Self-employed individuals and freelancers pay tax on net profit (revenue minus allowable expenses) using the personal income tax brackets.
VAT threshold
EGP 500,000 annual revenue. If your freelance or business income exceeds this threshold, VAT registration is mandatory and 14% VAT must be collected on invoices and remitted quarterly.
Invoicing
Tax invoices must include: your name and address, TIN, client name and TIN, date, itemised services or goods, VAT amount (if registered), and sequential invoice number. Arabic language or bilingual (Arabic/English) for Egypt-market invoices. Electronic invoicing (e-invoice) is being progressively mandated by the ETA for registered businesses — check current requirements at eta.gov.eg.
Social security
Self-employed Egyptians contribute to NOSI (National Organisation for Social Insurance) as self-employed persons. For foreign freelancers without a work permit structure, NOSI contributions may not be applicable. Consult with an Egyptian social insurance specialist. Bilateral social security agreements may allow exemption from Egyptian contributions if you continue to contribute in your home country.
💡 The most important practical note for expat freelancers: if you are working remotely for foreign clients and receiving payments in foreign currency into a foreign bank account, most expats treat this as outside Egyptian tax jurisdiction during a tourist/short stay. If you become tax resident (183+ days/year), technically all worldwide income is taxable in Egypt. Egypt's tax enforcement for foreign-income freelancers is limited in practice in 2026, but the legal position is clear. Seek advice from Deloitte, PwC, KPMG, or EY Cairo if your income is significant.
🏢 Business Structures
Sole Proprietorship · مشروع فردي (Mashroo Fardy)
Sole Trader / Individual Business
No minimum capital requirement
Min. capital
2–4 weeks
Setup time
Liability: Unlimited — owner is personally liable for all business debts and obligations
Setup cost: EGP 2,000–5,000 in government fees; commercial registration at GAFI or local commercial registry
Best for: Egyptian nationals running small local businesses, freelancers, and artisans. Not generally recommended for foreign nationals who would need a separate work permit.
Partnership · شركة تضامن (Sharikat Tadamun)
General Partnership
No statutory minimum
Min. capital
3–6 weeks
Setup time
Liability: Unlimited joint and several liability for all partners
Setup cost: EGP 3,000–8,000; notarised partnership agreement required
Best for: Small professional firms (law, accounting, consulting) formed by Egyptian nationals. Foreigners can participate but additional approvals may be needed. Rarely chosen for commercial ventures due to unlimited liability.
Limited Liability Company (LLC) · شركة ذات مسؤولية محدودة (Sharikat Zat Mas'uliya Mahduda)
LLC / Société à Responsabilité Limitée
EGP 1,000 (Companies Law No. 159/1981); practically EGP 50,000+ is advisable
Min. capital
4–8 weeks through GAFI One-Stop Shop
Setup time
Liability: Limited to paid-in capital; shareholders not personally liable for company debts
Setup cost: EGP 10,000–30,000 including legal fees, notarisation, and registration; monthly accounting EGP 3,000–8,000
Best for: Most foreign investors and expat entrepreneurs. Requires 2–50 shareholders. Can be 100% foreign-owned. Can apply for import/export licences. Needs a local registered address. Most popular structure for SMEs and foreign ventures in Egypt.
Joint Stock Company (SAE) · شركة مساهمة (Sharikat Musahama)
Public/Private Joint Stock Company (Société Anonyme Égyptienne)
EGP 250,000 minimum for private SAE; EGP 5,000,000 for publicly listed SAE
Min. capital
8–16 weeks
Setup time
Liability: Limited to share capital; shareholders not personally liable
Setup cost: EGP 30,000–100,000+ in fees and legal costs; shares must be issued
Best for: Large-scale investments, companies planning to list on the Egyptian Exchange (EGX), or ventures requiring significant capital. Minimum 3 shareholders. Board of directors required. Regulated by Financial Regulatory Authority (FRA) if publicly listed.
Free Zone Company · شركة منطقة حرة (Sharikat Mintaqa Hurra)
Free Zone Company / Free Trade Zone Entity
Varies by free zone; generally USD 100,000–1,000,000 depending on activity
Min. capital
8–16 weeks via GAFI
Setup time
Liability: Limited (typically LLC or SAE structure within the zone)
Setup cost: USD 5,000–20,000 in registration and annual fees to GAFI; additional fit-out costs for physical presence
Best for: Export-oriented businesses, manufacturing, logistics, and technology companies. Key free zones: Nasr City Free Zone, 10th of Ramadan Free Zone, Alexandria Free Zone, Port Said Free Zone, Suez Canal Economic Zone (SCZone). Benefits: corporate tax 0% or 10%, customs exemption on imports/exports, 100% foreign ownership, profit repatriation freedom. Must operate within the zone; cannot sell directly into the Egyptian domestic market without paying customs.
Branch of Foreign Company · فرع شركة أجنبية (Far' Sharikat Ajnabiya)
Branch Office of Foreign Company
No minimum; parent company bears full liability
Min. capital
8–12 weeks
Setup time
Liability: Unlimited — parent company is fully liable for all branch obligations
Setup cost: EGP 15,000–40,000 in fees; parent company documents must be legalised (full chain since Egypt not in Hague Apostille)
Best for: Foreign companies wanting an Egyptian presence to bid on government contracts or carry out specific projects. Taxed on Egypt-sourced income at 22.5%. Cannot engage in trading activities without additional approvals. Common for contractors, consultants, and engineering firms on project-specific work.
Business Setup
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