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10.1. Specific Incentives

Egypt provides incentives for investment under its free zone investment system. Free zone projects are considered offshore areas for Egyptian tax purposes. To be eligible, a company must export at least 50% of the total production. The following outlines the main benefits:

  • Reduced corporate income tax or exemption depending on the nature and term of the investment/project
  • Stamp tax exemption on contract of incorporation and establishment and financing contracts
  • Guaranteed protection from nationalization or confiscation of company assets
  • Integrated customs services