For manufacturing and export
Free Zone Company in Egypt (Law 72 of 2017)
The Free Zone Company under Law 72/2017 is the right vehicle when most of your output leaves Egypt. You get 100% foreign ownership, full corporate-tax exemption, and a customs-exempt import regime for production inputs. The trade-off is a longer 30–60 day setup, prior approval from the GAFI Free Zone Board, and a model that is wrong if you sell mainly into the Egyptian local market.
Pending advisor validation
This page is sourced from public Egyptian regulatory references and our internal advisory notes. Our advisors are reviewing the specifics for final sign-off. Book a 30-minute call for advice tailored to your case.
Last sourced:
When this entity is right
Best for
Manufacturing where the majority of output is exported
Re-export, assembly, and value-add operations
Logistics hubs serving COMESA, AfCFTA, GCC, and EU markets
Businesses that benefit materially from corporate-tax and customs exemption
Operations sitting inside a public free zone or qualifying for a private free zone
When something else fits better
Not for
Naming the cases this entity is wrong for is the whole point of an advisory call. The cross-links below go to the entity we would suggest instead.
Companies selling primarily to the Egyptian local market
The Free Zone regime is structurally an export regime. If your customers are mostly Egyptian, the inland LLC is the right vehicle — Free Zone sales into the local market trigger customs and tax that erase the regime's advantage.
Consider the LLC instead →Service-only companies without manufacturing or physical export
Pure service businesses rarely qualify under Law 72 and almost never benefit. The LLC is simpler and avoids the GAFI approval step.
Compare with the LLC →Founders who need a fast 7–14 day setup
Free Zone setup is 30–60 days because the GAFI Free Zone Board approval is a sequential gate. If timeline is the constraint, start with an LLC and re-evaluate Free Zone migration later.
Compare with the LLC →Quick facts
- Statutory minimum capital
- Varies by activity (set by the GAFI Free Zone Board)
- Foreign ownership
- 100%
- Typical timeline
- 30–60 days (includes GAFI Free Zone Board approval)
What you need to prepare
Document checklist
Items tagged Foreigner-specific need apostille, consular authentication, or sworn translation from your home jurisdiction. We send you a precise per-document brief before any Egyptian-side work begins.
Personal — for each foreign shareholder
Valid passport
Foreigner-specificColour scan of all pages.
Valid Egyptian residence permit or entry visa
Foreigner-specificInvestor identification forms
Foreigner-specific
Corporate — if the shareholder is a company
Recent commercial register extract
Foreigner-specificApostilled or consular-legalised.
Certificate of incorporation
Foreigner-specificApostilled and translated to Arabic.
Board resolution authorising the Free Zone investment
Foreigner-specificApostilled, translated.
Power of attorney to the local representative
Foreigner-specificApostilled and consular-legalised.
Project — for the GAFI Free Zone Board application
Detailed project study (technical, financial, export model)
GAFI evaluates the export ratio, capacity, and feasibility before it approves the file.
Proposed Free Zone location (public zone) or qualifying premises (private zone)
Capital adequacy proof tied to the project scope
Environmental and civil-defence approvals
Required for manufacturing and assembly activities.
Pre-approval from the sector regulator
If the activity legally requires it.
Post-approval — for the new Free Zone entity
Lease contract with the Free Zone authority
Bank certificate confirming capital deposit
Auditor appointment
Legal counsel appointment
How the engagement runs
01
Discovery call
Free 30-minute call to test whether the Free Zone regime is actually the right vehicle for your export model. We will say no if the math does not work.
02
Advisory memo + project framing
Written memo with the entity choice, the tax and customs position under Law 72, the timeline, and a draft of the project study GAFI will evaluate.
03
GAFI Free Zone Board application
We submit the project study and the supporting file, then manage the follow-up with the Board through approval. This is the gating step.
04
Document preparation
Once approval is signalled, we send the precise checklist for your home jurisdiction (apostille, consular legalisation, sworn translation).
05
Free Zone lease and capital deposit
Lease executed with the zone authority. Capital deposited in the company-in-formation account.
06
Incorporation and registration
Articles of association signed, commercial register and tax card issued, customs registration coordinated, social-insurance file opened.
07
Handover
Handover session covering the GAFI annual fee, the export-ratio reporting, customs procedures for inputs and outputs, and the ongoing compliance calendar.
Engagement scope
What this engagement covers
We prepare a tailored proposal after reviewing your specifics — activity, shareholder structure, sector pre-approvals. The lists below describe what we typically own end-to-end versus what stays outside the engagement.
What we own end-to-end
- Entity-selection memo, export model viability check, and tax position
- GAFI Free Zone Board application and follow-up
- Articles of association drafting and registration
- Capital deposit coordination
- Commercial register, tax card, and social-insurance file
- Customs registration coordination
Outside this engagement
- Government fees, notarisation, and translation costs (paid at cost)
- Apostille and consular legalisation of foreign documents
- Free Zone facility lease (paid directly to the zone authority)
- Auditor and legal counsel retainers
- Sector-specific pre-approvals
- Annual GAFI fee (turnover-based, paid directly)
Common questions
What foreign investors ask us
The questions below come up on almost every discovery call for this entity. If yours isn't here, bring it to the call.
Free Zone is powerful when it fits. Let's confirm it actually fits.
30 minutes. English. We will not push Free Zone if your economics work better inland.