Registering a company in Egypt is a chain of small approvals rather than one form. You choose a legal form, secure the name, show an address, prove who the founders are, put capital in a bank where the law asks for it, and then GAFI (the General Authority for Investment and Free Zones) turns the file into a Commercial Register entry. The company starts life as a taxpayer only when the Egyptian Tax Authority (ETA) issues its tax card.
This guide sets out how to register a company in Egypt in 2026, step by step, with GAFI's published fee formulas and the timelines practitioners actually report. We write from our office in Sharm El Sheikh, so a separate section covers what changes in South Sinai. Every rule below is as of October 2026.
How to register a company in Egypt: the 13 steps at a glance
The table is the whole route for a new company. Not every step applies to every business. An LLC skips the bank certificate, and a company with no foreign founders or managers skips the security forms. GAFI's FDI reports concern only companies with a foreign owner.
| # | Step | Where it happens | Key rule (October 2026) |
|---|---|---|---|
| 1 | Check what your activity allows | You and your adviser | Some activities are closed to LLCs and OPCs; importing, commercial agency and Sinai have special rules |
| 2 | Name certificate | Start of the GAFI file | Confirms the trade name does not clash with one already registered |
| 3 | Head office address | Your premises | A registered lease goes into the file |
| 4 | Founders' documents | Your country, then Egypt | Documents issued abroad must be legalised |
| 5 | Security forms | GAFI | One for every foreign founder and every foreign manager |
| 6 | Bank certificate | An Egyptian bank | JSC at least 10% of issued capital; OPC 100%; LLC exempt |
| 7 | Auditor | An auditor you appoint | Required for every JSC, LLC and OPC |
| 8 | Contract, Bar certification, notarisation, Commercial Register | GAFI | Fee formulas in the table under step 8 |
| 9 | Tax card | ETA | Normal card valid 5 years; e-invoicing from the start |
| 10 | VAT registration | ETA | Compulsory at EGP 500,000 turnover, earlier for some activities |
| 11 | Employer registration | Social Insurance office | Employer 18.75%, employee 11% |
| 12 | Chamber and sector licences | Chamber, ministry or authority | Tourism, health and other regulated activities |
| 13 | GAFI FDI reports | GAFI | Only for companies with any non-Egyptian owner |
Several of steps 2 to 7 run side by side. The slow ones are usually the documents that come from abroad and, for some founders, the security check.
Which type of company should you register in Egypt?
Egypt's Companies Law 159/1981 provides four company forms: the joint-stock company (JSC), the partnership limited by shares, the limited liability company (LLC) and the one-person company (OPC), which Law 4/2018 added. Sole proprietorships and partnerships can also be set up at GAFI under Investment Law 72/2017, with security-inquiry forms for any foreign owner. A foreign company that only needs a presence can register a branch or a representative office instead.
For most new businesses the choice is between these three forms.
| LLC | One-person company (OPC) | Joint-stock company (JSC) | |
|---|---|---|---|
| Owners | 2 to 50 partners | 1 owner | At least 3 founders |
| Minimum capital | No statutory minimum | EGP 1,000, fully paid | EGP 250,000 issued capital |
| Bank certificate at incorporation | Not required (since Law 4/2018) | Yes, for the full capital | Yes, for at least 10% paid in |
| Auditor | Required | Required | Required |
| Other points | Supervisory board of 3 or more if over 10 partners; amendments need a numerical majority holding ¾ of the capital | Cannot found another OPC; legal personality from the Commercial Register entry | 25% of capital paid within 3 months, 100% within 5 years; board of at least 3, any nationality |
In plain terms: two to fifty partners in an ordinary trading or service business usually fit an LLC, because it needs no minimum capital and no bank certificate. A single founder who wants limited liability looks at the OPC. The JSC suits larger capital and more shareholders, and it is compulsory in some cases, including non-Egyptian projects in Sharm El Sheikh and Dahab. Neither an LLC nor an OPC may carry on insurance, banking, savings, deposit-taking or third-party fund management.
Foreign companies have two lighter options:
| Branch of a foreign company | Representative office | |
|---|---|---|
| What it may do | Execute a specific contract with an Egyptian party | Research and promotion only: no trading, invoicing or paid services |
| Money brought in | Bank certificate for the equivalent of EGP 5,000 in foreign currency | EGP 5,000 transferred from abroad |
| GAFI charges | No GAFI service fee | Refundable registration fee; a fee per certificate |
| Time and limits | 5 working days; struck off if the security result is negative | The parent undertakes to convert or close within 3 years (plus 1 year exceptionally); annual statement to GAFI |
A branch is taxed like an Egyptian company, and its profits are deemed distributed 60 days after the year-end, which triggers the 10% dividend tax (treaty relief is possible). If you would rather hand the whole file over, see our page on company formation in Egypt and Sharm El Sheikh.
Step 1: Check what your activity allows
Three questions decide whether the plan works before any paperwork starts.
Who may own it. As of October 2026, foreigners can own 100% of most investment projects in Egypt, and the repatriation of profits and capital is guaranteed. The exceptions are commercial agency, which is restricted to Egyptians, importing for trade, and Sinai. Companies with less than 51% Egyptian ownership may register as importers for up to 10 years, renewable once (Law 173/2023), and Ministerial Decree 271/2026, in force since 22 July 2026, added conditions such as quarterly audited statements and e-invoices. If you have been told that every foreign investor needs a 51% Egyptian partner, read our guide to the Egyptian partner myths before you sign anything.
Whether it needs a sector licence. Hotels, restaurants, cafés, diving, safari and marine centres are licensed under Law 8/2022, tourism companies under Law 38/1977, and clinics through the Ministry of Health (MOHP). These licences come after incorporation, but the company's objects and premises have to fit them, so decide now. One warning for tourism: as shown on the Ministry of Tourism site on 10 October 2026, issuing a tourism company licence is temporarily suspended, and so are new branches. Check the position before you register a company whose only purpose is excursions or travel.
Where it will operate. Sharm El Sheikh, Dahab and the rest of South Sinai have their own regime. If your project is there, read the Sinai section below before choosing the form.
Step 2: Get the name certificate
The name certificate (شهادة عدم الالتباس, literally a "non-confusion" certificate) confirms that the trade name you want is not confusingly similar to a name already on the register. Everything else in the file carries that name, so settle it first and keep two or three alternatives ready.
Choose a name that matches what you will be licensed to do. Law 8/2022 gives a useful example: a shop licensed under the Public Shops Law 154/2019 may not call itself "tourist". A café that will not hold a tourism licence should therefore keep the word out of its name.
Step 3: Register an address for the head office
The company needs a head office, and the file needs a registered lease for it. If the business will face a licence inspection later, as a restaurant or clinic does, choose premises that can pass it.
In Sharm El Sheikh and Dahab there is one more check. Decree 128/2022 requires prior approval from the Ministries of Defence and Interior and from General Intelligence for ownership, allocation, usufruct and other real-estate dealings in these areas, for Egyptians and foreigners alike, or the contract is void. Have any premises contract read before you sign it.
Step 4: Prepare the founders' documents
What GAFI asks for depends on who the founders are.
- Individuals: identity documents, which for a foreigner means the passport, plus the security-inquiry form in step 5.
- Foreign companies as shareholders: their corporate documents, legalised for use in Egypt and translated into Arabic.
- Anyone signing through someone else: a power of attorney. If the attorney-in-fact is a foreigner, he or she must hold valid Egyptian residency.
Legalisation is often the slowest part of the whole file, because it runs through authorities in the country where the document was issued before it reaches Egypt. Start it the day you decide to go ahead.
Step 5: File the security forms for foreign founders and managers
GAFI's 2026 file includes a security-inquiry form for every foreign founder and every foreign manager. Law 159/1981 sets no nationality condition for LLC managers, so a foreigner can run the company; GAFI simply asks for the form.
For some nationalities, advance security clearance is reported to be required before the file moves on, and GAFI has started relaxing this case by case. It is the least predictable part of the timeline and it changes, so we do not publish a list of nationalities or a number of days.
Step 6: Deposit capital and get the bank certificate
| Structure | What the bank certificate must show |
|---|---|
| LLC | Nothing at incorporation: exempt since Law 4/2018 |
| One-person company | The full capital, at least EGP 1,000 |
| Joint-stock company | At least 10% of issued capital (issued capital of at least EGP 250,000); 25% within 3 months and 100% within 5 years |
| Branch | The equivalent of EGP 5,000 in foreign currency |
| Representative office | EGP 5,000 transferred from abroad |
These figures are legal floors, not recommendations. How much capital to commit above them is a planning decision, and we look at it with each client before the contract is drafted.
Step 7: Appoint an auditor
Every JSC, LLC and OPC must have an auditor under Law 159/1981, and the auditor's acceptance is part of the incorporation file. The auditor audits the annual statements that go to the ordinary general assembly, which must meet within 3 months of the year-end, and those statements feed the corporate tax return due by 30 April for a December year-end.
Step 8: Sign the contract and enter the Commercial Register
This is the step most people mean by "registering a company". At GAFI the contract is issued, certified by the Bar Association, notarised and entered in the Commercial Register. GAFI's fee schedule distinguishes the Companies Law 159/1981 route from the Investment Law 72/2017 route, so check which one your file takes.
| Item | Rule in GAFI's 2026 guide | On a small company, Law 159 route |
|---|---|---|
| Notification fee | A percentage of capital, with a minimum and a maximum | The minimum |
| Bar Association certification | A percentage of capital, with a minimum and a cap (the minimum is higher on the Law 72 route); plus a stamp | Bar Association fee and stamp |
| Notarisation | A percentage of capital, with a cap | Notary's fee |
| Commercial Register | A fixed fee, plus a fee per branch | Register fee |
| GAFI service fee | Law 72 route only: a percentage of capital, with a minimum and a maximum | Not applicable |
| "Premier Unit" VIP service | A fixed fee, optional | Optional |
On a small company these main government items stay modest, and we confirm the current amounts in your quote. They are not what registration costs. Translation and legalisation of foreign documents, the registered lease, bank charges and professional fees sit outside GAFI's schedule and vary from case to case. Our company setup cost estimator lists the government items and the other costs to budget for in your case.
GAFI runs a hotline on 16035 and states that it has opened 15 investor service centres nationwide. Once the company is registered, the Commercial Register entry must be renewed every 5 years; a late renewal application, within 90 days, costs double the fee.
Step 9: Get the tax card from the Egyptian Tax Authority
Registration is not finished until the ETA issues the company's tax card. Standard activities receive the normal card, valid for 5 years. Since 29 July 2026, when the second tax facilitation package (Laws 148–153/2026) came into force, there is also an 8-month temporary tax card, but it cannot issue e-invoices.
E-invoicing is mandatory for every ETA taxpayer (Decree 323/2022), and costs that are not documented by an e-invoice or e-receipt are not recognised for tax. In Sharm El Sheikh, every income-tax and VAT taxpayer selling to consumers has had to issue e-receipts since 1 November 2022 (ETA Decision 484/2022). The ETA hotline is 16395.
This is also the moment to choose a tax regime. Corporate income tax is 22.5%, and losses carry forward for 5 years. A company with turnover up to EGP 20 million can instead opt for the simplified regime of Law 6/2025, which taxes turnover:
| Annual turnover | Tax on turnover (Law 6/2025) |
|---|---|
| Under EGP 500,000 | 0.4% |
| EGP 500,000 to under 2 million | 0.5% |
| EGP 2 million to under 3 million | 0.75% |
| EGP 3 million to under 10 million | 1% |
| EGP 10 million to 20 million | 1.5% |
The regime is open to companies and freelance professionals, but not to consultancies that earn 90% or more from one or two clients, nor to businesses created by artificially splitting an activity. Joining locks you in for 5 years and brings no inspection for those 5 years, quarterly VAT and full e-invoice and e-receipt compliance. Because of the lock-in, make the choice early and with real numbers.
Plan for 2028 as well: every business must keep regular books under Law 150/2026, applied from tax period 2028, when estimated assessment ends. Set the books up properly from the first month and the 2028 switch becomes routine.
Step 10: Register for VAT when it becomes compulsory
VAT is 14%, with 5% on machinery and, since 29 July 2026, on medical devices. Registration is compulsory once turnover reaches EGP 500,000, a figure the ETA's own FAQ confirms as of October 2026. Some businesses must register regardless of turnover: suppliers of table-tax goods, importers for trade, exporters and distribution agents.
Returns are monthly, due by the end of the following month, or quarterly for businesses under Law 6/2025. Restaurants and cafés follow special criteria: tourist restaurants licensed by the Ministry of Tourism charge 14%, while non-tourist outlets are exempt unless, for example, they sit in a mall, compound or tourist site, belong to a chain or known brand, sell through apps or charge a service fee.
Step 11: Register as an employer
The first employee brings social insurance. As of 2026 the employee pays 11% and the employer 18.75%, on an insurable wage between EGP 2,700 and EGP 16,700 a month. Universal Health Insurance is live in South Sinai, adding 4% for the employer and 1% for the employee, plus a 0.25% solidarity contribution on revenue, which is now deductible. Payroll returns (Form 4) are quarterly, in January, April, July and October, with an annual payroll settlement in January.
Hiring foreigners adds its own file. Labour Law 14/2025, in force since 1 September 2025, leaves work permit fees to ministerial decision. Investment Law 72/2017 lets projects employ foreigners up to 10% of the workforce, or 20% where qualified Egyptians are not available. Hotels, tourist restaurants and cafés, tourism companies and diving centres also need the Ministry of Tourism's own approval for foreign staff, in addition to the labour permit.
Step 12: Join the chamber and get your sector licence
For tourism businesses, Law 27/2023 makes chamber membership compulsory, with a joining fee set by the chamber. Tourism companies must show a valid membership certificate every year or face a one-month suspension, then full suspension.
Law 8/2022 runs a single licensing regime for hotels, restaurants, cafés, diving, safari and marine centres:
| Law 8/2022 point | Rule |
|---|---|
| Decision on the application | Within 30 working days, or the application is deemed initially approved |
| Other agencies | 45 days, or deemed approval |
| Licence issued | Within 30 days |
| Licence fee | Set by the Ministry of Tourism within a legal range, covering all agencies |
| Operating without a licence | Fine of EGP 50,000 to EGP 500,000 |
Large projects can also look at GAFI's Golden Licence: one Cabinet approval covering set-up, operation, building permits and land, open to companies of any legal form, new or existing, whose project meets two or more of 8 criteria.
Step 13: File GAFI's FDI reports if any owner is foreign
Companies with any non-Egyptian ownership report to GAFI within 30 days of incorporation and of any change, then quarterly within 45 days and annually within 4 months. Missing them carries an EGP 50,000 penalty. Wholly Egyptian-owned companies do not file these reports.
What does the company have to do after registration?
Registration starts a calendar. For a company with a December year-end, the main recurring items are:
| Obligation | When |
|---|---|
| VAT return | Monthly, by the end of the following month (quarterly under Law 6/2025) |
| Payroll returns (Form 4) | Quarterly: January, April, July, October |
| Annual payroll settlement | January |
| Ordinary general assembly | Within 3 months of the year-end |
| Corporate income tax return | By 30 April |
| GAFI FDI reports (any foreign owner) | Quarterly within 45 days; annually within 4 months |
| Commercial Register renewal | Every 5 years |
Two rules from Law 159/1981 also apply to distributions: 5% of profits goes to a legal reserve until it reaches 50% of capital, and employees receive at least 10% of distributed profits, capped at their annual wages. Our guide to the first 90 days after company registration turns these into a checklist.
What changes when you register a company in Sharm El Sheikh or South Sinai?
Sinai has its own layer of rules, and it is not the same across the governorate. Presidential Decree 128/2022 takes Sharm El Sheikh, Dahab and the Gulf of Aqaba tourism sector (within the decree's maps) out of Law 14/2012, the Sinai development law, and sets its own conditions. The rest of South Sinai stays under Law 14/2012. Hurghada and the Red Sea governorate are outside the Sinai regime altogether.
Two practical points follow. GAFI charges an approval fee for a share transfer in a company inside Sinai or the Decree-128 areas, and the transfer also needs a Commercial Register extract showing at least 25% of capital paid if the company is more than 3 months old; the security approvals come in addition. And the exact boundaries of the decree areas follow its maps, so if your premises are near an edge, ask us to check the plot.
Our page on company formation in Sharm El Sheikh and South Sinai sets out the regimes side by side, including premises and the approval route.
How long does it take to register a company in Egypt?
Put the 13 steps together and the honest answer has two parts: the GAFI step can be fast, and the file around it rarely is.
| Stage | Time stated or reported | Source |
|---|---|---|
| In-person incorporation of an OPC or JSC at a GAFI service centre, file complete | 1 working day | GAFI Investor Service Centre Guide 2026 |
| LLC | The in-person route is offered only for OPCs and JSCs; LLCs appear to go through the e-portal | GAFI Investor Service Centre Guide 2026 |
| Incorporation once all documents are ready | 1 to 2 weeks | Practitioners (Chambers, July 2026) |
| Branch of a foreign company | 5 working days | GAFI Investor Service Centre Guide 2026 |
| Tourism licence decision under Law 8/2022 | 30 working days, or deemed initial approval | Law 8/2022 and PM Decree 705/2023 |
| Legalisation abroad, security clearance, Sinai approvals | Depends on your country, nationality and location | Case by case |
So plan in layers. The GAFI day is the short part. Before it sit the documents from abroad and, for some nationalities, the security clearance; after it come the tax card, VAT, insurance and any sector licence. A founder with Egyptian documents and an ordinary activity outside Sinai is at the fast end. A foreign corporate shareholder setting up a tourism business in Sharm is at the other.
Where should you start?
Start with the documents, because they set the pace. Our document checklist builder asks a few questions about your structure, the founders and their nationalities, and gives you the document headings for your case. Bring that result to us and we will turn it into a working file.
This guide comes from the office of Eskander Gerges, Chartered Accountant (محاسب قانوني), in Office 314, Al Azizia Mall, Sharm El Sheikh. We set companies up and keep them compliant afterwards, from the name certificate to the first VAT return and the annual statements, with consultations in Arabic, English, Italian and Russian.
