Incentives in Cairo
CityCalc Insight
Egypt has the largest domestic market in the Arab world by population. Gulf sovereign capital — especially from the UAE and Saudi Arabia — is deploying at scale following the 2024 currency stabilisation.
New Administrative CapitalPreferential rates for early moversindicative
Corporate Tax22.5%indicative
GAFI Free ZonesTax exemptions availableindicative
Double Tax Treaties60+ treatiesindicative
New Admin. Capital IncentivesPreferential rates for early moversindicative
| Investment Law | Law No. 72 (2017) — tax incentives, land allocation, fast-track licensing |
|---|---|
| GAFI | General Authority for Investment and Free Zones — foreign investor single window |
| Free Zones | GAFI-regulated (Cairo, Alexandria, Port Said) — tax exemptions available |
| Corporate Income Tax | 22.5% Source: PwC + national authorities |
| Personal Income Tax | Progressive top rate 27.5% Source: PwC + national authorities |
| VAT | 14% Source: PwC + national authorities |
| Recent Tax Developments | The first EGP 15,000 of personal income is zero-rated; residents are taxed on worldwide income. Source: PwC + national authorities |