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:: FREE ZONES

Foreign investors can also carry out projects in the Egyptian Free Zones, which are regulated by the Investment Law and considered as being located offshore.
Incentives include:

•  Most goods and materials imported to a Free Zone project are not subject to import duties or customs regulations,

•  Goods and materials exported from Egyptian Free Zones are also not subject to export duties or regulations,

•  Free Zone projects are subject to a duty of 1% of the value of goods entering or leaving the Free Zone, or to an annual duty of 1% of the annual value added in the project,

•  A company formed to operate in a Free Zone is exempt from all Egyptian income taxes for an unlimited period,

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