Joint Stock CompanyEgypt
What it takes to form, own and run a public limited company in Egypt, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
A shareholder shall be liable only for paying the value of shares being subscribed to and shall not be liable for company’s debt except for the shares subscribed thereby.
Quote
The minimum number of founders is (three) either were competent normal persons or legal entities.
Quote
The minimum Issued Capital is "L.E.250000" – to pay 10% when incorporating and to reach 25% during three months starting from registering the company in the Commercial Register
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- 10% paid on incorporation, rising to 25% within three months of registration in the Commercial Register.
Quote
The minimum Issued Capital is "L.E.250000" – to pay 10% when incorporating and to reach 25% during three months starting from registering the company in the Commercial Register
Own it
Who may own and run it
- Directors
- At least 3 · a company may be one
Quote
Minimum number of Board of Directors is "three"
- Shareholders
- At least 3 · a company may be one
Quote
The minimum number of founders is (three) either were competent normal persons or legal entities.
- Members
- At least 3
Quote
The minimum number of founders is (three) either were competent normal persons or legal entities.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
Quote
The BoD shall publish the financial statements, and a full summary of the reports thereof as well as the full text of the auditor's report before the general meeting.
- Audit for a small company
- Required
Quote
A joint stock company shall have one or more auditor(s) from among those satisfying the requirements stipulated in the Law on Practicing Accounting and Auditing Profession.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Raise paid-up capital from 10% to 25% of issued capital
- 3 months after incorporation
Counted from registration in the Commercial Register.
- Ordinary general meeting of shareholders
- 3 months after the end of the accounting period
Art 61: at least once a year during the three months following the end of the fiscal year.
What is public
Not in our records What the register shows the public is not in our records for the Joint Stock Company.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Headline rate · 22.5%
Profits of legal persons are taxed under Book Three of Income Tax Law 91/2005 (as amended by Law 151/2026); distributed dividends are separately taxed at 10% (5% where the securities are listed on the Egyptian exchange). The rate on the company's own profit is in the image-only scan of the law and not stated in text on ETA's site.
- CFC rules in Egypt
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Joint Stock Company.
Every business in Egypt
VAT
- The tax
- VAT (value added tax)
Quote
المطاعم غير السياحية تخضع لضريبة القيمة المضافة بالسعر العام 14% عند بلوغ حد التسجيل المنصوص عليه فى القانون ووفقا لاحكام القانون 67 لسنة 2016
- Standard rate
- 14%
Quote
المطاعم غير السياحية تخضع لضريبة القيمة المضافة بالسعر العام 14% عند بلوغ حد التسجيل المنصوص عليه فى القانون ووفقا لاحكام القانون 67 لسنة 2016
- Registration threshold
- EGP 500,000
annual sales of taxable and exempt goods and services — the Egyptian Tax Authority states the compulsory registration threshold as EGP 500,000 and requires application within 30 days of starting the activity
Quote
حد التسجيل بالضريبة على القيمة المضافة هو 500 ألف جنيه
- A foreign company
- See the note
The authority's pages read state no rule for a business with no establishment in Egypt; the reverse-charge treatment of imported services appears in its FAQ guide but not in terms that answer these three questions.
- Returns filed
- Monthly
Quote
يلتزم بتقديم 12 إقرار بعدد شهور السنة ، وذلك كأصل عام ، لأن الإقرار يقدم شهريًا
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Egypt. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Joint Stock Company
- Identifier
- EG-JOINT-STOCK-COMPANYA form ISO 20275 does not list.