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Home / Market Data / Invest in Egypt / Compare regimes

Compare the investment regimes

Inland investment, free zones, SCZone and QIZ locations side by side — so you can choose the regime that fits your markets and your project before you look at land or partners.

Last reviewed 6 Oct 2026 · every fact linked to its source
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Which fits you?

Start from your markets: where you will sell, how much you will import, and how big your project is.

Inland investment

You will sell a large share in Egypt, or need land through IDA rounds.

Free zone

You will export almost everything and import much of your machinery and inputs.

SCZone

You plan a large plant and want 100% ownership, long land rights and a port next door.

QIZ location

The US is your main market and your product can meet the QIZ content rules.

Side by side

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Inland investment Free zone SCZone QIZ location
Best for Selling in Egypt as well as exporting Export-focused production Larger projects near the Suez Canal ports Exporters targeting the US market
Legal basis Investment Law No. 72 of 2017 Investment Law No. 72 of 2017 (free zones) Law No. 83 of 2002 (revised 2015) QIZ Protocol (2004); the factory also needs an inland or free-zone setup
Managed by GAFI and its investor service centres GAFI General Authority for the Suez Canal Economic Zone (one-stop shop) QIZ Unit, Ministry of Investment and Foreign Trade
Customs on machinery and inputs Unified 2% customs duty on machinery and equipment Imported machinery and inputs free of customs duties and taxes 0% customs on materials and tools for construction and operation Follows the inland or free-zone rules of the factory
Taxes Corporate tax 22.5%; special incentives of 30–50% of investment costs for priority sectors and regions Exempt from taxes; projects pay a fee on the value of their goods Corporate tax reduced by 50% for the first seven years Follows the inland or free-zone rules of the factory
Selling in Egypt Yes, without extra duties Yes, paying customs duties on the imported content Yes; final products sold in Egypt pay 14% VAT Follows the inland or free-zone rules of the factory
Export advantage Egypt's trade agreements (EU, UK, EFTA, Türkiye, Africa, Arab states) Egypt's trade agreements, plus duty-free imported inputs Egypt's trade agreements, plus direct access to the Canal ports Duty-free entry to the US if 35% of value is local content, of which 11.7% Egyptian and 10.5% Israeli
Land IDA land rounds, including lease-to-own Allocated by GAFI in the free zone Usufruct up to 50 years, renewable Within the six QIZ regions: Greater Cairo, Alexandria, Suez Canal, Central Delta, Beni Suef, Minya
Foreign ownership and staff Up to 100% in most sectors; foreign staff up to 10% (20% if no qualified Egyptians) Up to 100% in most sectors; foreign staff up to 10% (20% if no qualified Egyptians) 100% foreign ownership; foreign staff up to 10% Follows the inland or free-zone rules of the factory

Worth knowing

  • QIZ is a location rule for exports to the US, not a separate regime: a QIZ factory is set up under inland or free-zone rules as well.
  • In February 2026 Egypt said it had won a preliminary agreement to reduce the Israeli-content share in phases. How the 2026 US tariffs apply to QIZ goods was not confirmed when this page was reviewed.
  • Large export-led, foreign-financed or labour-intensive projects can apply for the Golden License — a single approval from the Council of Ministers.

Sources & review

This comparison was last reviewed by the Egytex team on 6 Oct 2026. Laws and incentives change — confirm current terms with the authority concerned before you commit.