How to Open a Diving Center in Egypt:
Sharm El Sheikh and Dahab

1. 01

   Check the site against the Sinai rules

   Sharm El Sheikh, Dahab and the Gulf of Aqaba tourism sector follow Decree 128/2022; El Tor, Saint Catherine and Ras Sudr follow Law 14/2012. In the decree areas, every ownership, usufruct or other real-estate dealing needs prior security approval, so we check the premises first.

   Our check · before any lease or deposit

2. 02

   Form the company and enter it in the Commercial Register

   In the decree areas, a non-Egyptian project must be an Egyptian joint stock company: at least three founders, issued capital of at least EGP 250,000 (10% paid in at incorporation) and a board of at least three. Elsewhere in Sinai, at least 55% must be Egyptian-owned, with a Sinai Development Agency licence first.

   GAFI and Commercial Registry · 1 working day in person for a JSC; 1–2 weeks in practice once documents are ready

3. 03

   Tax card and e-invoicing

   Register with the Egyptian Tax Authority and set up e-invoicing, which is mandatory for every taxpayer. The 8-month temporary tax card introduced in July 2026 cannot issue e-invoices; standard activities get the normal five-year card.

   Egyptian Tax Authority · right after incorporation

4. 04

   VAT registration

   VAT is 14%. Registration is compulsory once turnover reaches EGP 500,000, and some activities must register regardless. Returns are monthly, or quarterly under the simplified regime of Law 6/2025.

   Egyptian Tax Authority · at EGP 500,000 turnover, or earlier

5. 05

   Ministry of Tourism diving licence

   Law 8/2022 and its executive regulations (PM Decree 705/2023) license diving, safari and marine centres under one regime with hotels and restaurants. The file includes a trained-staff plan of at least 10%. Other agencies have 45 days or approval is deemed given; the licence follows within 30 days.

   Ministry of Tourism · decision within 30 working days, or deemed initial approval

6. 06

   CDWS membership and visit

   Law 27/2023 makes tourism-chamber membership compulsory; for diving, that is the Chamber of Diving and Water Sports (CDWS), which sets its own joining fees. CDWS inspection visits follow its audit manual of October 2025.

   CDWS South Sinai office · 2 Zoo Street, Hadaba

Already operating under an older licence? Existing establishments get one year to regularise under Law 8/2022, from the day after the Minister's special-requirements decree is published; the Prime Minister may extend it to about three years overall. We check where your activity stands.