Egypt Business Registration Guide — تسجيل الأعمال في مصر

the business registration and licensing procedures in Egypt for 2026. The guide covers: the Commercial Registry (السجل التجاري) under the Ministry of Supply; the Tax Authority registration for the Tax Identification Number (TIN — الرقم الضريبي); the VAT registration at the annual threshold of EGP 500,000; the Social Insurance Office registration with the NASS; the General Authority for Investment (GAFI) registration for the investment incentives; the free zone versus domestic company structuring; and the branch versus subsidiary decision for the foreign investors.

Commercial Registry — السجل التجاري

Registration authority — Ministry of Supply: The "السجل التجاري" (the "Commercial Registry") is maintained by the "وزارة التموين والتجارة الداخلية" (the "Ministry of Supply and Internal Trade"). Every business entity conducting commercial activities in Egypt must register with the Commercial Registry at the local "مكتب السجل التجاري" (the "Commercial Registry Office") in the governorate where the business is located.
Required documents: The applicant must submit: (a) the "عقد التأسيس" (the "incorporation contract") and the "النظام الأساسي" (the "Articles of Association") notarised by the "كاتب العدل" (the "Notary Public"), (b) the "شهادة الإيداع" (the "deposit certificate") from the "بنك" (the "bank") confirming the capital deposit, (c) the "صورة البطاقة الضريبية" (the "tax card copy"), (d) the "شهادة التصنيف" (the "classification certificate") for the certain regulated activities, (e) the "عقد الإيجار" (the "lease agreement") or the "عقد الملكية" (the "ownership deed") for the business premises.
Processing time and cost: The registration typically takes 5-15 business days after the submission of the complete documentation. The registration fee depends on the legal form and the capital — approximately EGP 2,000-10,000. The Commercial Registry certificate must be renewed annually (the "تجديد السجل التجاري") with the nominal fee.
Legal forms available: The most common legal forms for the business registration are: (a) the "شركة مساهمة" (the "Joint-Stock Company — SAE"), (b) the "شركة ذات مسؤولية محدودة" (the "Limited Liability Company — LLC"), (c) the "شركة شخص واحد" (the "Single-Person Company"), (d) the "مكتب تمثيل" (the "Representative Office" for the non-commercial activities), (e) the "فرع شركة أجنبية" (the "Branch of a Foreign Company").

Tax Authority Registration — التسجيل بمصلحة الضرائب (TIN)

TIN — الرقم الضريبي: The legal entity must register with the "مصلحة الضرائب المصرية" (the "Egypt Tax Authority — ETA") to obtain the "الرقم الضريبي" (the "Tax Identification Number — TIN"). The TIN is required for: (a) the filing of the tax returns, (b) the issuance of the tax invoices, (c) the VAT compliance, (d) the customs clearance for the imports and exports, (e) the opening of the corporate bank accounts.
Registration timeline: The business must register with the ETA within 30 days of the incorporation or the commencement of the activities. The registration is done at the "مأمورية الضرائب المختصة" (the "Competent Tax Office") based on the business address. The TIN is issued within 10-15 business days of the application.
Tax card — البطاقة الضريبية: After the TIN registration, the ETA issues the "البطاقة الضريبية" (the "Tax Card") which contains: the entity name, the TIN, the registered address, the tax office, the activity code, and the VAT status. The Tax Card must be renewed every 3 years and must be displayed at the business premises.

VAT Registration — التسجيل في ضريبة القيمة المضافة

Threshold — EGP 500,000 annual turnover: The VAT registration is mandatory when the entity's annual taxable turnover exceeds EGP 500,000. The threshold is calculated on a rolling 12-month basis. The registration must be completed within 30 days of exceeding the threshold. The voluntary registration is permitted below the threshold.
VAT rate — 14% (standard): The standard VAT rate in Egypt is 14% (increased from 13% in 2017). The reduced rate of 5% applies to the certain goods and services (including the specific food items, the medicines, and the transportation services). The zero rate applies to the exports and the certain international services.
Compliance obligations: The VAT-registered entity must: (a) issue the "فاتورة ضريبية" (the "tax invoice") for all taxable supplies, (b) maintain the VAT records for 5 years, (c) file the monthly VAT returns (the "إقرار ضريبة القيمة المضافة") within 2 months of the end of each tax period, (d) submit the annual VAT reconciliation return.
Withholding tax under VAT — 1-3%: The certain VAT-registered entities are required to withhold the VAT at the source at the rate of 1-3% on the supplies from the non-registered suppliers (the "خصم تحت حساب ضريبة القيمة المضافة").

Social Insurance Registration — التسجيل في التأمينات الاجتماعية

NASS registration: The employer must register with the "الهيئة القومية للتأمين الاجتماعي" (the "National Organization for Social Insurance — NASS") within 30 days of hiring the first employee. The registration is done at the local "مكتب التأمينات الاجتماعية" (the "Social Insurance Office") based on the business location.
Monthly contribution declarations: The employer is required to: (a) submit the monthly "كشف الأجور" (the "salary statement") detailing the employees and the contributory wages, (b) pay the combined employer and employee contributions (29.75% of the contributory salary) monthly, (c) file the annual reconciliation statement by January 31 of the following year.
Penalties for non-compliance: The late payment of the social insurance contributions attracts the penalty of 1% per month on the unpaid amount (the "غرامة تأخير"). The failure to register an employee may result in the penalty of 10-25% of the unpaid contributions, plus the criminal liability in the case of the deliberate non-compliance.

GAFI — General Authority for Investment — الهيئة العامة للاستثمار

One-stop shop: The "الهيئة العامة للاستثمار والمناطق الحرة" (the "General Authority for Investment and Free Zones — GAFI") operates the "مركز خدمات المستثمرين" (the "Investor Services Centre") offering the one-stop-shop registration for the investment projects. The GAFI registration streamlines the approvals from multiple government agencies.
Investment incentives: The GAFI-registered projects may qualify for: (a) the exemption from the stamp duty on the incorporation documents for up to 5 years, (b) the reduced customs duties on the imported machinery and equipment, (c) the land allocation at subsidised rates in the industrial zones, (d) the streamlined work permit and residency processing for the foreign employees.
Investment zones: The GAFI administers: (a) the "المناطق الاستثمارية" (the "Investment Zones") with the special tax and regulatory regimes, (b) the "المناطق الحرة العامة" (the "Public Free Zones") with the exemption from the corporate tax and customs duties, (c) the "المناطق التكنولوجية" (the "Technological Zones") for the IT and the digital businesses.

Free Zone vs Domestic Company — المنطقة الحرة مقابل الشركة المحلية

Free zone company: The free zone company ("شركة منطقة حرة") benefits from: the 0% corporate tax on the profits from the exports and the foreign-source income, the exemption from the VAT and customs duties on the imports, and the simplified customs procedures. The disadvantage: the free zone company cannot sell into the Egyptian domestic market (the "السوق المحلي") except with the special authorisation and the payment of the applicable duties.
Domestic company: The domestic company ("شركة محلية") is subject to the standard corporate tax of 22.5%, the VAT at 14%, and the customs duties on the imports. However, the domestic company has full access to the Egyptian market and can participate in the government procurement.
Recommendation: The free zone company is suitable for the logistics, the warehousing, the assembly, and the service exporters. The domestic company is suitable for the businesses targeting the Egyptian consumer market, the government contracts, and the local retail operations.

Branch vs Subsidiary — فرع مقابل شركة تابعة

Branch (فرع شركة أجنبية): The foreign company may register a branch in Egypt. The branch is NOT a separate legal entity — it is an extension of the foreign parent. The branch is taxed at the standard corporate rate of 22.5% on the Egyptian-source income. The branch profits remitted to the head office are subject to the withholding tax of 5% (the "branch remittance tax"). The branch registration requires the submission of the parent company's incorporation documents (legalised and translated) and the board resolution authorising the branch establishment.
Subsidiary (شركة تابعة): The foreign investor may incorporate a subsidiary as an Egyptian legal entity (typically an LLC or a Joint-Stock Company). The subsidiary is a separate legal entity with the limited liability. The subsidiary is taxed at the 22.5% corporate rate. The dividends paid to the foreign parent are subject to the withholding tax of 5-10% (depending on the DTA). The subsidiary registration requires the minimum capital contribution (EGP 50,000 for the LLC and EGP 250,000 for the SAE).
Representative Office (مكتب تمثيل): The foreign company may also register a representative office — a non-commercial presence limited to the market research, the promotion, and the liaison activities. The representative office is NOT permitted to conduct the revenue-generating activities. It is subject to the simplified tax registration but exempt from the corporate tax on the notional income.