Law72 / 2017
Investment & CompaniesInvestment Law No. 72 of 2017
The principal framework for investment safeguards, incentives and regimes in Egypt, subject to activity-specific conditions and implementing rules.
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Business sector
Law159 / 1981
Investment & CompaniesCompanies Law No. 159 of 1981
Regulates formation, management, governance, merger and dissolution of capital companies, together with amendments and implementing rules.
Law91 / 2005
TaxIncome Tax Law No. 91 of 2005
The principal income-tax framework for individuals and legal persons, together with its amendments and related executive decisions.
Law67 / 2016
TaxValue Added Tax Law No. 67 of 2016
Covers VAT registration, general and schedule tax, exemptions, invoicing, deductions and adjustments, with amendments and regulations.
Law206 / 2020
TaxUnified Tax Procedures Law No. 206 of 2020
Unifies registration, filing, inspection, appeal, collection, penalties and electronic procedures for taxes within its scope.
Law5، 6، 7 / 2025
TaxTax Incentives and Facilitation Laws 5, 6 and 7 of 2025
A package addressing taxpayer settlements, a simplified regime for eligible projects and amendments to unified tax procedures.
Law14 / 2025
Labour & Social InsuranceLabour Law No. 14 of 2025
Regulates employment relationships, contracts, wages, leave, termination, safety and modern work patterns, supplemented by executive decisions.
Law148 / 2019
Labour & Social InsuranceSocial Insurance and Pensions Law No. 148 of 2019
The principal framework for insured employees, employers, contribution wages, contributions and social-insurance benefits.
Law15 / 2017
Industry & LicensingIndustrial Licensing Facilitation Law No. 15 of 2017
Governs the systems, requirements and procedures for licensing industrial establishments and related operating controls.
Law95 / 2018
Industry & LicensingIndustrial Development Authority Law No. 95 of 2018
Defines the Authority’s mandate in industrial land, licensing, development and regulation.
Law118 / 1975
Import & ExportImport and Export Law No. 118 of 1975
The principal framework for import and export operations, implementing rules, controls and related decisions.
Law121 / 1982
Import & ExportImporters Register Law No. 121 of 1982
Regulates registration, renewal and conditions governing the Importers Register, including amendments and implementing decisions.
Law152 / 2020
SMEsMSME Development Law No. 152 of 2020
Covers classification, incentives, formalisation, finance and development of eligible MSMEs, including simplified tax provisions.
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