Law of Egypt

Module 7

Business, employment and tax: company forms, investment and licensing, commercial agencies and trade, the new Labour Law, dismissal and labour disputes, and taxation

Egypt is the most populous Arab country and one of the largest economies of Africa, and it welcomes foreign investment, offering incentives, free zones and the Suez Canal Economic Zone, within a detailed legal framework. A business is normally run through a company under the Companies Law, registered in the Commercial Register and licensed through the General Authority for Investment and Free Zones (GAFI) and the sector authorities. Imports need a registered importer, and commercial agency is regulated by a special law. Employment is governed by a new Labour Law, Law 14 of 2025, which took effect on 1 September 2025 and replaced the old law of 2003. Tax is mainly income tax, VAT and customs, administered by the Egyptian Tax Authority. All of these areas change often, so this module teaches the structure and tells the student to check the current text.

General education on the law of Egypt, using invented people and businesses. It states laws and procedures in simplified form and is not legal advice. The law and its practice change, and every case turns on its facts, the authority and the community concerned. It does not offer legal representation or a legal opinion on any case. Consult an Egyptian advocate for any real matter.

This course was written on 5 November 2026. To the best of our knowledge, it describes the law of Egypt as it stood on that date. Laws change, and we may have missed or misunderstood something. If you notice a change, or have other information, please do not hesitate to contact us: we will review it and update the course. We do not claim to be the final source of the law.