According to law No. 72 of 2017, its amendments and executive regulations No. 1820 of 2015.

• Exempting the articles of incorporation and the loan and mortgage contracts, related to the activities of the companies and establishments, from the stamp duty, the registration and notarization fees for 5 years, starting from the date of registration in the commercial register.
• Exempting the registry contracts of the lands, required for the incorporation of the companies and establishments, from the stamp duty, the registration and notarization fees.
• Levying a unified %2 customs duty (2 percent) of the value of all the machinery, equipment and apparatuses required for the establishment purpose.
• Taxes imposed on machines and equipment used in production (%5)
• Taxes imposed on machines and equipment, used in production or service subject to taxes, refunded after the submission of first tax declaration.
• Public free zones’ projects are fully exempted from customs duty.

Additional incentives in accordance to Law no. 17 of the year 2015

Law no. 17 of the year 2015 stated some additional incentives granted to investment projects by Prime Minister's decree based upon the relevant minster offer of the following projects:

• Labor-intensive projects that correspond to the following cases:
  • Projects with a labor force not less than 250 Egyptian workers, as stated in the social insurance form of the project’s owner.
  • Projects with cost of creating job-opportunities not exceeding 250 000 L.E or what is equivalent.
  • Projects with direct wage cost, exceeding 35% of the project’s total operation cost.
• Projects that increase the local component in their products provided that the local component in the project’s products, with respect to the materials and production requisites, or the local component, with respect to machinery and equipment, required for production are not less than 50% .
• Projects that invest in the logistic services as follow:
  • Transport of cold or frozen goods, refrigerators, stations preserving agricultural crops and industrial products as well as refrigerating, freezing, packing and wrapping them.
  • Containers handling and operating stations.
  • Grain storing and preserving silos.
  • Loading and unloading services needed for practicing these above mentioned activities.
• Projects that invest in the fields of development of domestic trade, stimulate and promote investment in trade activities, such as: (shopping malls, wholesale and retail, supply chains), provided that these activities are practiced in new urban communities, remote areas, upper-Egypt governorates and border areas.
• Projects that invest in the fields of electricity (generation, transmission and distribution) from traditional, or new and renewable energy.
• Agricultural projects, reclamation and cultivation of barren and desert lands provided that the reclamation and cultivation areas should not be less than 1000 acres, beside using modern irrigation techniques and not submerging.
• Land, maritime and rail ways transportation projects
• اProjects that invest in remote and less favored regions, targeted for development, (new urban communities / remote regions / Upper-Egypt, boarder areas according to regulations and conditions mentioned in details in executive regulations no. 1820 of 2015.

Additional incentives as follow:

• Permitting the establishment of special customs points dedicated to the exports and imports of the projects in agreement with the Minister of Finance.
• Granting the projects lower energy prices or payment facilities.
• Refund, to the investor, the cost of providing facilities to the land allocated to the investment project, in full or in part after the project operation.
• The State partly defrays the cost of the technical training of the staff.
• The State defrays, in full or in part, the shares of the employer and employee of the Social Security dues for a specified period.
• Acquiring the lands and real estates owned by the state, and the public legal persons, free of charge, or with a discount of no more than 50% of the lands or real estates’ estimated value, according to what indicated under articles (74) and ( 79) of the law.
• Granting companies or establishments any of the non-tax facilities and incentives provided for, in condition of start of production or activity practicing, as the case may be, according to the certificate issued by GAFI.

Fields referred to in the first article of Law no. 72 of year 2017 and its executive regulation:

First: Land Reclamation and Cultivation, as well as animals, poultry and fish production:

• Reclamation and cultivation of barren and desert land or either of them:
  • Reclamation and outfitting lands by basic facilities to be valid for cultivation
  • Cultivation of reclaimed lands
  In the previous cases, the lands shall be appropriated for reclamation and cultivation, beside using modern irrigation techniques in cultivation and not submerging.
• Animal, poultry and fish production:
  • ‌Breeding all spices of animals, whether for animal strains or dairy production or purposes of fattening or meat production
  • ‌Breeding all spices of poultry and fowls whether for production of strains or hatching or production of eggs or fattening or meat production
  • ‌Establishing fish farms and fishing
  • ‌Horse breeding
• Genetic engineering in plant and animal fields

Second: Industry and Development of Industrial Parks

• Industry and mining:
  • ‌Industrial activities that convert the substances and raw materials, change their forms by mixing, blending, treating, or forming and packing them, gathering the parts and components and assembling them to produce intermediated and end products, including oil refining, separating and treating its derivatives and its products. This shall not include tobacco, weed, Moassel, and snuff, the alcoholic drinks and liquors of all kinds.
  • Designing or manufacturing the industrial machines and equipment and the production lines, managing the execution stage or restructuring the factories which include the following:
    • Engineering designs for the equipment, production lines, and factories
    • Preparing, manufacturing, and marketing the models and molds of machines and products
    • Management of execution stage for the industrial projects and also for the services and utilities projects of all different activities and the administrative and technical restructuring of factories
  • Activity of cinema industry which combines the establishment and rental of cinema production studios and labs and their operation, including shooting, development, printing, production, show, and works distribution
  • ‌Prospecting activities for mining ores and metals, their extraction, cutting up, and preparation, and carrying out any industrial process on them. This shall not include sand and gravel quarries.
• Integral industrial development or completion of development of industrial parks, or marketing or management of the industrial parks established by Prime Minister decree, including the following:
  • Preparation of economic and planning studies for the industrial park
  • ‌Preparation of the economic, engineering and technological studies for the projects.
  • ‌Establishment of the internal infrastructure and the sources of the external infrastructure of the industrial park.
  • ‌Marketing and promotion for industrial zone lands to attract capitals and industrial projects to the industrial parks
  • Establishment of factory buildings in the industrial park to be ready for the projects
  • ‌Management of the industrial park and maintenance of its facilities and installations, besides providing security and guard services in it
  These activities may be practiced combined or separated

Third: Investment in Tourism:

• Hotels, safari yachts, motels, hotel apartments, touristic resorts, and encampments and touristic transportation:
  • ‌Fixed and floating hotels, safari yachts, motels, hotel apartments, touristic resorts, their complementing or related service, entertainment, sporting, commercial and cultural activities and completing and expanding their establishments. In order to enjoy the investment guarantees and incentives, the hotels, motels, hotels apartments and suites and touristic resorts shall not be less than three stars level. The total area of sold units of them shall not be half of the total built areas of the project accommodation capacity.
  • The touristic encampments shall not be less than a three star level:
    The touristic projects in the New Valley governorate and the promising areas outside the boundaries of the old valley, to be determined by a Prime Minister's decree shall be excluded from the above mentioned three star level condition prescribed in the previous item.
  • ‌All means appropriated for land, Nile, sea, or air transport of tourists
  • ‌Internal touristic development, and the following controls shall bem conditionally fulfilled for this activity to enjoy investment guarantees and incentives:
    • The activity shall be practiced through an Egyptian Joint Stock Company with a paid up capital of not less than 50 million Egyptian pounds that covers the value of the land allocated for the company, as well as the costs of establishing the infrastructure of lands and the cost of the pioneering project.
    • The area of lands, approved primarily by Touristic Development Authority to be allocated to the company on purpose of integral touristic development, shall not be less than 500 thousand square meters
    • The company shall not divide and sell the allocated lands for it nor determine a usufruct right thereon except after providing them with infrastructure facilities and establishing the pioneering project.
    • Companies that are established for integral development shall be granted one approval for establishment and operation of all their projects. Each of the company's projects shall enjoy the prescribed investment incentives and guarantees from the starting date of the activity to be determined pursuant to provisions of Investment Guarantees and Incentives Law.
• Touristic management and marketing of hotels, motels, hotel apartments, and touristic resorts.
• Establishment, operation, and management of Nile moorings that are provided with integral services necessary for their touristic operation and security. In order to benefit from investment guarantees and incentives, the conditions of preserving the Nile environment from pollution and fire risks on determined sites and approved from competent bodies, shall be fulfilled in accordance with conditions issued by these bodies. The capacity of each of them shall not be less than 24 floating hotels.
• Establishment and operation of yachts, golf playgrounds, and diving centers and its complementary or related activities.
• Antiques and museums projects that contribute to spread archeology culture in cooperation with foreign and domestic bodies. They include manufacture of models, plaques, designs, and management of antiques and museums projects, according to the conditions and controls agreed upon between Ministry of Culture and the Authority.

Fourth: Types of transport

• Cooling transport for goods and refrigerators for preservation of agricultural crops, industrial products, foodstuffs, containers terminals and grains silos:
  • ‌اCooling or freezing transport for goods, refrigerators and terminals for preservation of agricultural crops, industrial products, foodstuffs, and cooling or freezing them
  • ‌Terminals for operation and handling containers
  • ‌Silos for preservation and storage of grains
  The foregoing includes the loading and unloading works necessary to practice the activity.
• ‌Air transport and relevant services linked directly to it:
  • ‌Air transport of passengers and goods whether regular or contingent pursuant to applicable controls in the competent bodies.
  • Establishing, preparing, operating, managing, maintaining, and using airports and landing areas or part of them. Operating, managing, maintaining, using existing airports and landing areas, as well as other services linked directly with air transport such as; maintenance, repair, supply, and training in accordance to applicable controls in competent bodies.
• Maritime transport overseas, which includes:
  Transport of raw materials, goods, and passengers beyond the territorial waters, by ships and different maritime transport means such as carriers, steamships and ferries.
• اCollective transport within, from and to urban communities:
  The following controls should be fulfilled, so that the activity can benefit from investment guarantees and incentives:
  • The project's minimum transport capacity shall not be less than 300 seats
  • The used vehicles should be new and not licensed or used before
  • Vehicles should be run with natural gas as main condition, and no vehicles diesel - run shall be imported for that purpose.
  • Garages and maintenance workshops should be provided for the companies inside new cities
  • The site of activity operation should lie inside the new urban community
  • Companies should determine that their vehicles' itineraries and dates are approved from traffic authority
  • وPlace guide panels on the forepart of the vehicle to determine the vehicle's itinerary.
  • Comply with conditions and controls imposed by Ministry of Transport concerning loads, lengths, and other controls and conditions
  • Comply with environment preservation and preventing pollution.

Fifth: Specialized Services

• Oil services supporting the drilling and exploration operations, transportation and connection of gas:
  • Providing oil services supporting the drilling and exploration operations, that include the following:
    • Maintenance and activation of oil wells
    • Maintenance of the drilling equipment and oil pumps
    • Drilling water and non-deep wells necessary for oil purposes
    • Civil works complementary to drilling and maintenance works
    • Treating surfaces from sedimentations
    • Services related to lowering the encasing pipes and production tubes
    • Services related to oil exploration
    • Petrochemicals production projects and extraction of butane gas and propane from gas
  • ‌Establishment or management of stations receiving natural gas, or preparation of gas for distribution, or extension of gas networks from production sites to sites of usage including cities, villages and development areas by specialized carriers or tubes, except for oil transportation.
• Hospitals, Medical and Treatment Centers
  • Specialized, or integral or public hospitals including internal treatment or medical activities
  • Medical diagnostic or treatment centers
  As condition for these hospitals and centers to benefit from investment guarantees and incentives, they should offer for free 10% annually, on number of beds occupied inside the hospital and on cases receiving medical or treatment service inside the center, during the tax exemption period.
• Developing urban areas (industrial parks, urban communities, remote areas, areas outside the old valley) determined by Prime Minister's decree:
  • ‌Planning and establishing urban communities and supplying them with all services and facilities
  • Services activities that provided inside sites and locations within the urban, industrial, remote areas and areas outside the old valley to practice the activity inside them. The mentioned activities include professions, that need registration in trade unions to be practiced whatever the legal form of the practitioner. To benefit from investment guarantees and incentives, the following conditions should be applied:
    • The activity or profession shall be practiced inside urban or industrial or remote areas or areas outside the old valley
    • Practicing the activity shall be for the first time, which can be deduced from the license issued from the relevant trade union
    • Location of permanent assets required for the activity shall be inside the area
    • The exemption shall be limited to the activity practiced inside the geographical borders of the city, area or the urban community.
    • The exemption should include the following activities:
      • Construction activities for family, administrative and commercial housing
      • All industrial, service and commercial activities necessary for daily life of citizens
• Collection of garbage and wastes of productive and service activities and their treatment:
  • Companies working in the field of collecting garbage and wastes of productive and service activities and their treatment according to controls and provisions issued by decree from competent body.

Sixth: Infrastructure:

The infrastructure of potable water, sewage, electricity, roads, communications, multi floor garages, regulating meters for vehicles' parking, Underground andn surface metro lines, car tunnels and irrigation pumps stations:

• ‌Establishment, operation, management, and maintenance of potable water desalination and refining stations and its distribution networks as well as transportation lines.
• Establishment, operation, management, and maintenance of sewage stations or industrial drainage and the refinement stations and their connections
• Designing, establishing, managing, operating, maintaining power generating stations with all different sources and its distribution sources
• ‌Building, managing, using, and maintaining the free roads
• Establishment, operation, management, and maintenance of telecommunications networks and satellites after obtaining license from competent bodies according to applicable laws. That doesn't include radio and TV
• Establishing networks of picture and voice transmission and written information as well as providing value added services after obtaining license from competent bodies according to applicable laws. This shall include networks of cellular phones.
• Designing, or establishing, or managing, or operating, or maintaining Underground lines or parts of them, in addition to managing, operating, and maintaining the existing lines
• ‌Designing, establishing, managing, operating, and maintaining surface metro lines inside cities or among them.
• ‌Designing, establishing, managing, and operating car tunnels.
• Establishing, operating, and managing multi-floor garages under the B.O.T system whether under or over the ground as well as meters regulating car parking under the B.O.T system.
• ‌Preparing studies concerning investment projects and providing required consultations in railway and metro lines
• Designing, or establishing, or managing, or operating, using, or maintaining railway and metro lines inside or outside cities
• Carrying out studies, technical and economic researches, and feasibility studies required for projects in all fields of railway and metro lines.
• Operating, maintaining, and using mobile transport units inside or outside cities
• Establishing, or operating, or maintaining irrigation water pumping stations and distribution networks and lines for its transportation to lands appropriated for reclamation and cultivation.

Seventh – Financing and Financial Assessment to Projects:

• Financial Leasing :
  • Includes the activities in Article (2) in Law No. 95 of 1995 regarding financial leasing and conditions stipulated therein.
• Security for subscribing in shares, includes:
  • ‌Commit to cover the offered securities in a public subscription or cover what the public didn't cover, according to provisions and conditions stipulated in the authorized public prospectus.
  • ‌Re-launch of securities by underwriter without being subject to its nominal value.
• Risk capital:
  • This activity includes funding the business of companies which issue securities, or supporting it, or providing technical and administrative services, or participating in projects and enterprises and develop it in order to convert it into a Joint Stock Companies or Companies Limited by Shares in cases where these projects are considered high risk projects or suffers from lack of fund followed by long investment circle.
• Credit Rating:
  • It includes assessing the financial positions, rating it, and providing information about it in the capital market, according to regulations and provisions issued in a Decree by the competent Minister.
• Factoring:
  • It is a non-banking financial service, where the Egyptian Financial Supervisory Authority issue a decree to regulate the provisions, regulations, and procedures that should be followed in order to operate this business.

Eighth – Software, Computer Systems and Technology Parks:

• Design and production of programs:
  • Works of description, analysis, and design of (software, data base, and various types of applications).
  • Produce and develop programs and applications, establish database and electronic information systems, and operate it in addition to provide training to work on it.
  • Production of electronic content with its various shapes including aural, visual and data.
  • Data entry to computer with electronic techniques.
• Design and production of computer tools as follows:
  • Description works and design of computer systems with its various types.
  • Manufacture or assemble parts and components, install it to produce intermediate products or final ones with its various types and sizes, and test it.
  • Manufacture or assemble the complementary equipment of computers and test it.
  • Production and development of integrated systems, operate it, and train to work on it.
• Design and construct the information infrastructure:
  • Description work and design networks for transfer and circulation of data.
  • Construct, operate, and maintenance of networks which transfers audio, video, and written information. Provide added value services and internet services after getting license from competent bodies in accordance with the applicable laws.
• Construct and manage Technology Parks:
  • Establish and manage Technological Parks and science incubators.
  • Establish and manage the training centers to prepare researchers and IT transfer centers.
  • Construct, manage consultation centers and specialized studies in fields of information and communication, in addition to develop it.

Ninth – Housing

• Housing where all its vacant units are rented for non-administrative purposes. Units must not be less than 50 units, whether established in one building shape or in many buildings.
• Real Estate investment in cities and new urban communities, remote areas, and areas outside the old valley.

Tenth – Social Fund for Development Projects:

• Includes projects operate in small, complementary, or feeding industries where SFD funds great part of it.

Eleventh – Marketing and Promoting of Investment Fields:

Marketing and promotion in order to develop areas and attract investors in fields of land reclamation and cultivation, truism development, industrial development, inland Nile ports, and dry ports as per the regulations issued in a Decree by the competent Minister, this activity includes:

• Prepare economic and planning studies to areas.
• Prepare economic, engineering, and technological studies of projects.
• Promote and market of area lands to attract capitals and projects.
• Promote investment to establish internal infrastructure and sources of external infrastructure of areas.
• Promote projects and necessary works to exploit, manufacture, transport, and market products.
• Study internal and external markets and work on exports promotion.
• Promote investment of utilities' maintenance and facilities and provide security and guarding services to it.
• Provide distinguished human resources needed to manage projects, resources, and products through specialized training and qualifying centers.
• Playing the role of the main promoter via inviting founder investors for capital coverage.​