مجاالت االستثمار الضمانات اإلعفاءات

المستندات واإلجراءات

الرسىم

o

Investment Fields

Guarantees

Exemptions

Documents & Procedures

Fees

o In English

استصالح واستزراع األراضي واإلنتاجي احليواني والداجين والسمكيأوال

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الصناعة وتنمية املناطق الصناعية ثبنب

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االستثمار السياحيثبنثب

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النقــــــل بأنواعـــــــــهرابعب

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الـــخــــدمــــات املتخصصـــــةخبيسب

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First: Reclamation, Land Cultivation, Animal, Poultry and Fish Production:

1- Reclamation and cultivation of barren and desert lands or either of them.

2- Animal, poultry and fish production. 3- Genetic engineering at plants and animals fields'.

Second: Industry and Development of Industrial Zones: 1. Manufacturing and mining. 2. The integrated industrial development for industrial zones or

completing the development or marketing or management of industrial zones established due to the prime minister’s decree.

Third: Tourist Investment: 1. Hotels, motels, hotel apartments, tourist villages, tourst camps

and tourist transportation. 2. Touristic marketing and administration for hotels, hotels,

apartments and touristic villages. 3. Establishing and administration of the integrated services of the

Nile ports that is entailed for their functions and safety. 4. Establishing and administration of Golf yards, diving centers and

other integral and related activities. 5. Projects of monuments & museums which help on publish of

monuments culture.

Forth: Transportation: 1. Refrigerated transportation of goods, refrigerators for the

purposes of storing crops, manufactured products and foodstuffs, container stations and grain soils.

4- Air transport and directly related services. 5- Overseas maritime transport. 6- Transportation from/to urban zones.

Fifth: Specialized services: 1. Petroleum services in support of drilling, exploration as well as

gas transport and delivery. 2. Hospitals, medical and therapeutic centers that offer 10 % of

their capacities free of charge. 3. Development of new urban zones.

a) Planning & establishing the new urban zones and supply them with infrastructure.

b) All services projects' which practiced completely at the new urban zones

4. The gathering of rubbish and wastes of production and services activities and their treatment.

Investments Fields'

البنيـــــــــــة األســــــــاسيــــــــةسبدسب

التمويل والتقييــــــــــم املــــــــالي للمشـــــــــروعات ســببعب

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الربجميـــــــــات وأنظمة احلاسبــــــــــــات واملنـــــــاطق التكنولوجيـــــــاثبينـــب

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اإلســــــكانتبسعب

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جتمــاعيمشــروعات الصندوق االعبشــزا

التســــويـــــق والتـــــرويـــــج جملــاالت االستثمــــــــــارانحبد عشز

Sixth: Infrastructure:

Infrastructure operation including potable water , sewage

, electricity , roads and communications beside

underground multi-story garages, undergrowned trains

and trains.

Seventh: Funding and financial Evaluation for Projects :

1- Financial Lease.

2- Underwriting Of Subscription To Securities.

3- Venture Capital .

4- Credit Classification .

5- Deductions .

Eighth: Computer System and Technological :

1- Software designing and producing the electronic content.

2- Designing and production of computers .

3- Designing and building data base .

4- Establishment , management of technological zones .

Ninth: Housing :

1- Housing complexes for the purposes of full , unfurnished lease

for non-commercial uses.

2- Construction investment at the industrial zones or the urban

zones or remote zones

Tenth: Social Monetary Projects :

Projects concerning small or integrated industrials which is

funded from social monetary fund .

Eleventh: Marketing and Promotion for investment fields :

Marketing and Promotion for attracting investors in reclamation,

cultivation, tourstic, and industrial development and dry, Nile and

internal ports according to the roles declared by the minister in question

Investments Fields'

:انضبنبث -:أوال

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901971

Guarantees

1- Companies or establishments shall not be nationalized nor

shall their property be confiscated .

2- Administrative Guardianship shall not be imposed on

companies or establishments , nor shall their property and

funds be distrained , seized , retained , in protective custody ,

blocked or confiscated .

3- No administrative authority shall interfere at company's

pricing policy nor in determining company's profits'.

4- No administrative authority shall cancel or suspend in whole

or in part , a license granted to a company for the use of real

estate except in case of a breach of the license conditions .

5- No criminal suit shall be initiated against any company

without first taking the opinion of the authority firstly .

6- Disputes shall be settled amicably with the investor or

according to the international conventions between Egypt and

the country of the investor , or according to the convention

concerned with the settlement of disputes as per Act No. 90

of 1971 or by arbitration .

Guarantees

- :اإلعفبءاث انجــزكت : 1

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2125

نسنت 91ين ق 31طبمب نهبدة ) : اإلعفبءاث ين انضزائب عه األرببح كبت2

2005 )

.

استصالح واستزراع األراضى.

اإلنتاج الحيىانى و تربية النحل و حظائر تربية المىاشى و تسمينها.

مصايد ومزارع األسماك و مراكب الصيد.

- : خزي نالستثبر انذاخه يثمأإعفبءاث : 3

11 : Custom duties exemptions:

1/1: Complete exemptions for the free zones .

1/2: Customs duties flat rate of 5% on imported equipment

necessary for production .

2 : Tax exemptions:

2/1/1: Five Years Exemption: for the projects financed by the

Social Development Funds

2/1/2: Ten Years Exemption: for the following projects: Reclamation and cultivation of barren and

desert lands or either of them.

Animal production & bee-keeping.

Fish farms & boots.

2/1/3: Lifetime exemption for free zones projects

3 : Other Exemptions :

- The charters of establishment, the mortgage and loan agreements

related to the activities of the companies are exempted from the

fiscal stamps and authentication fees for five years from the date

on which such companies are registered in the Commercial

Register .

- The title of deed of lands allocated to build such; companies are

exempted from fiscal stamps and authentication fees.

Exemptions

7- Companies or

establishments shall not be

nationalized nor shall their

property be confiscated .

8- Administrative Guardianship

shall not be imposed on

companies or establishments

, nor shall their property and

funds be distrained , seized ,

retained , in protective

custody , blocked or

confiscated .

9- No administrative authority

shall interfere at company's

pricing policy nor in

determining company's

profits'.

10- No administrative authority

shall cancel or suspend in

whole or in part , a license

granted to a company for the

use of real estate except in

case of a breach of the

license conditions .

11- No criminal suit shall be

initiated against any

company without first taking

the opinion of the authority

firstly .

Ô

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22222

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10.

1. A company registry application.

2. The possession contract or the allocating dead of the project

land (or present an act for presenting it during one year from

the establishing date).

3. The power of attorney to take the necessary procedures to

establish the company should be given by the partner to the

partner attorney and it should include company establishment

right and singing contracts in the notary office.

4. A copy of the identity cards or the passports of the partners or

the owner and the birth certificate for minors if any.

5. Criminal declaration in case the company includes foreigners.

6. A copy of attorney card " not less than primary attorney "

enlisted in the Lawyers Syndicate , paid participation fees ,

signed by a lawyer and authorized (Companies with capital less than

20 000 LE are exempted from this document).

7. In case the company is located in Sinai, a map of the company's

location is submitted in addition to the approval of the

chairman of GAFI.

8. For Industrial Projects: A prior approval has to be obtained

from General Authority for Industrial Development before

establishment.

9. For Capital Companies :

A. Non confusion certificate include the company name.

B. A bank certificate proving that 10% of the issued capital

has been deposited .In case of limited liability companies,

the amount of capital is paid in full.

C. In case the company's auditor is dealing with GAFI for the

first time, a certificate from the Ministry of Finance

(General Registry of Accountants and Auditors) is required

which states that he has the right to sign capital companies'

balance sheets.

THE REQUIRED DOCUNENTS

إلجـــــــــــــزاءاث ا :

نتأصش الصتفبء انؼقذ ويراجؼته يغ انضتذاث انطهىبت إن إدارة اكبفت تقذو انضتثر ب -1

: نتى اػتبد انؼقذ بؼذ يمء االصتبراث اتت, يحبو ي انهئت

o اصتبرة انقذ ف انضجم انتجبري.

o ببنضبت. )االصتبرة انخبطت بإخطبر إطذار األصهى ببصبت تأصش انشركت

( .نهشركبث انضبهت و انتىطت ببألصهى

o حفت االصتثبر اصتبرة انشر ف ط.

:تضهى انهف نضئىل يتببؼت انتأصش نتىن -2

انضتحقت نهجهبث انشبركت ف انتأصش طبقب نهشكم انرصىو كبفت تقذر

.انقبى نهشركت و انقبى انظى نهب

–صكذرت بقب نظبو انضذاد انركزي ببك اإلبؼذ قبو انضتثر بضذاد انرصىو ط

قىو , ن إدارة يتببؼت انتأصش إ انضذاد إظبلوتضهى –االصتثبر فرع هئت

بإهبء إجراءاث انتأصش ببت ػ انضتثر نذي انجهبث انختض انىظف

: اتت

.قببت انحبي

( ببنضبت نهشركبث انضبهت و انتىطت ببألصهى ).انرقببت انبنتهئت

.يكتب تىثق االصتثبر

. انتجبر انضجم

قىو انضتثر أو وكلم انسصضل ببنحرلىر أيلبو يكتلب تىثلق الصلتثبر بلبنتىقغ ػهل -3

تى انقلذ فل انضلجم انتجلبري و تضلهه بؼذهب, الصتظذار قرار انتأصش يحرر انتىثق

.إن طبحب انشأ

خالل ثالثت أبو عم جع هذه اإلجزاءاث تتى داخم يجع خذيبث االستثبر ج

All the documents are submitted to the operation department

according to its legal status for completing and reviewing the contract

with attorney from GAFI besides filling in the following applications

for:

Registering the company in the commercial registry office.

Issuing the shares of the established company (Joint Stock & Partnership

limited by share co.).

Publishing in the Investment magazine.

The contract will be issued after completing and reviewing the data.

2- The file should be handed to the operation department for: a) Calculating the fees of the concerned authorities (according to its legal

status and law)

b) After paying the fees according to the central paying system of

Alexandria Bank – GAFI Branch and handing the receipts to the

operation department, the concerned employee will finish the required

procedures in behalf of the investor with: Lawyers syndicate Egyptian financial supervisory authority(Joint Stock &

Partnership limited by share co.) Notarization Office Chamber of Commerce Union (for the companies registered

according to law no. 159/1982) Commercial Registration

3- The investor or his attorney should sign the contract by the Notarization Office.

4- Issuing the decree of the company establishing.

5- The commercial registration will be presented to the interested person.

All these procedures are done in the ONE STOP SHOP in three working days

THE PROCEDURES

Fees of Law no. 8/1997

Type of fee Amount of fee Authority

Authentication Fee

Of The Lawyers

Syndicate

Five per thousand Egyptian pounds of

the capital amount with a maximum

of 5,000 LE + 20 L.E lawyers’ stamp.

Lawyers

Syndicate

Notarization Fee 0.25 % of the paid capital with a

maximum of 500 LE.

Public Notary at

Salah Salem st.

Commercial

Registry Fees

Sole proprietorships : 9.50 LE

Capital Co. : 56 LE

Partnerships : 64 LE

Partnership(foreign partners): 76 LE

The Commercial

Registration

Office

The Fees Of

Publishing In The

Investment

Magazine

Joint Stock Co. in Arabic : 200 LE

Joint Stock Co. in Arabic / English:400 LE

L.LC in Arabic : 150 LE

L.L.C in Arabic/English : 300 LE

Partnership Co.& Sole proprietorships in

Arabic : 100 LE

Partnership Co.& Sole proprietorships in

English / Arabic :200 LE

The Legal

Department of

the Authority

Tax License Fees Exempted The Investment

Tax Department

The Fee For

Issuing The Shares

(Joint Stock And

Partnerships

Limited By Share )

0.5 Per thousand Egyptian pounds with

a maximum of 10000 LE

Egyptian

financial

supervisory

authority

The Fees Of

Evaluating A

Corporeal Share For

Inland Investment

Companies

Two per thousand Egyptian pounds

of the value of the corporeal share

with a minimum fee of 5000 LE and

a maximum fee of 7500 LE

The General

Authority for

Investment & Free

Zones

نوع الرسم

قيمة الرسماجلهــة

مستحقة الرسم

رصى تظذق قببت انحبي

أد خضت ف األنف ي رأس انبل انظذر بحذجه 20+ جه 5000أقظ جت وحذ100

. تغت يحبيبة

نمببت انحبين

ربغ ف انبئت ي رأس انبل انظذر بحذ أقظ . جه 500

يكتب انشهز انعمبر

رصى انقذ ف انضجم انتجبر

جى9.50: يشأة فردت جى 56 : شركبث أيىال

جى 64 : شركبث أشخبص جى 76 : شركبث أشخبص بهب أجبب

يكتب انسجم انتجبر

رصى انشر ف طحفت :االصتثبر

جى200 : شركت انضبهت ببنهغت انؼربتان

جى400: اجهز / ت ببنهغت ػرب انشركت انضبه

جى150: ببنهغت انؼربتانشركت راث انضئىنت انحذودة

جى300 : اجهز/ اث انضئىنت انحذودة ػربركت رانش

جى100: انؼربت شركبث األشخبص وانشأث انفردت ببنهغت

جى200 : اجهز/شركبث األشخبص وانشأث انفردت ػرب

انهئت انعبيت نالستثبر

واننبطك انحزة مطبع انمبنىن ان

بهئت االستثبر

رصى إطذار انبطبقت دو رصىو .ت انررب

يأيىرت ضزائب االستثبر

رصى إطذار أصهىنهشركبث انضبهت )

(.وانتىطت ببألصهى . األنف بحذ أقظ ػشرة آالف جهظف ف

انهئت انعبيت نهزلببت انبنت

رصى تقى انحظت :انؼت

اثب ف األنف ي رأس انبل انظذر بحذ أد صبؼت آالف و و حذ أقظ خضت آالف جه

آالف جه خضبئت

انهئت انعبيت نالستثبر و

اننبطك انحزة

طرق طالح صبنى – 3بىابت –بأرع انؼبرع ) كبفت انرصىو تضذد بب انهئت

81997

نوع الرسم

قيمة الرسماجلهــة

مستحقة الرسم

1005000

20

نمببت انحبين

1000

يكتب انشهز انعمبر

56يكتب انسجم

انتجبر

انشركبث انضبهت ببنهغت انؼربت

جى 200:

إجهز/ انشركبث انضبهت ببنهغت ػرب

جى 400:

انشركبث راث انضئىنت انحذودة ببنهغت

جى 150: انؼربت

انشلللللللللللركبث راث انضلللللللللللئىنت انحلللللللللللذودة جى300: إجهزي/ػرب

صنذوق انتبين انخبص نهعبيهن

ببنهئت

125

انهئت انعبيت نهزلببت انبنت

2000+29االتحبد انعبو

نهغزف انتجبرت

طرق طالح صبنى – 3بىابت –بأرع انؼبرع ) نهئت كبفت انرصىو تضذد بب ا

1591981Fees of Law no. 159/1981

Type of fee Amount of fee Authority

Authentication fee of the Lawyers Syndicate.

Five per thousand Egyptian

pounds of the capital amount

with a minimum 100 LE and

maximum of 5,000 LE + 20 L.E

lawyers’ stamp

Lawyers Syndicate

Notarization fee 0.25 % of the issued capital

with a maximum of 1000 LE

Public Notary

Office

Commercial Registry

fees 56 LE

The Commercial Registration

Office

The fees of publishing

in the investment

Magazine

Joint Stock Co. in Arabic :

200 LE

Joint Stock Co. in

Arabic/English:400 LE

L.LC in Arabic :

150 LE

L.L.C in Arabic/English

:300 LE

Insurance Fund of GAFI

The fee for issuing the shares for joint stock

and partnerships limited by share co.:

0.5 per thousand Egyptian

pounds with a maximum of 10

000 LE and a minimum 125 LE

Egyptian financial

supervisory authority

Fees of Issuing the Operation Certificate

Annual fees of operation

license: Two per thousand

Egyptian pounds of the paid

capital amount with a

maximum of 2000 LE +

Operation Certificate: 29 LE

Chamber of Commerce

Union

1591981

الرسمنوع

قيمة الرسماجلهــة

مستحقة الرسم

- 500

125

- 500

250

-

1000

100

-

10000

1000

-

100

طرق طالح صبنى – 3بىابت –بأرع انؼبرع ) كبفت انرصىو تضذد بب انهئت

Fees of Law no. 159/1981

(con.)

Type of fee Amount of fee Authority

Commercial

Syndicate

- The fees for a capital less

than 500 000 LE: 125 LE

- The fees for a capital 500

000 LE or more: 250 LE

Commercial Syndicate

General

Authority of

Investment &

Free Zones

(GAFI)

- Establishment fees: One

per thousand Egyptian

pounds of the issued capital

amount with a maximum of

1000 LE and a minimum of

100 LE

- Services for joint stock and

partnerships limited by

share co.: One per

thousand Egyptian pounds

of the issued capital amount

with a maximum of 10 000

LE and a minimum of 1000

LE

- The fee of the capital

market certificate for joint

stock and partnerships

limited by share co.: 100 LE

General Authority of

Investment & Free Zones

(GAFI