Limited Liability Company (شركة ذات مسؤولية محدودة)Egypt
What it takes to form, own and run a private 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
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The minimum number of partners (two) and do not exceed (50) from competent normal persons or legal entities.
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
- Equal shares, fully paid at incorporation; in-kind contributions allowed if the cash part is not less than 25% of capital.
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Minimum capital is determined by the partners in the Articles of Incorporation and is divided into equal shares fully paid when incorporating the company.
Own it
Who may own and run it
- Directors
- At least 1
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At least one of the directors should be an Egyptian.
- Shareholders
- At least 2 · at most 50 · a company may be one
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The minimum number of partners (two) and do not exceed (50) from competent normal persons or legal entities.
- Members
- At least 2 · at most 50
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The minimum number of partners (two) and do not exceed (50) from 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
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The financial statements shall be deposited with the Commercial Register fifteen (15) days from the date on which it was prepared, and any person concerned may request access to it.
- Audit for a small company
- Required
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The provisions on the auditor, inventory and financial statements in joint stock companies shall apply to limited liability companies and single member companies.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited Liability Company (شركة ذات مسؤولية محدودة) are in our records.
What is public
- Shareholders
- Public
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On January every year, a list containing such data as included in the aforementioned registry and any changes introduced thereto, shall be furnished to the Appropriate Administrative Body. Such data shall be published in the bulletin issued for that purpose.
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 Limited Liability Company (شركة ذات مسؤولية محدودة).
Every business in Egypt
VAT
- The tax
- VAT (value added tax)
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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%
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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
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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
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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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company (شركة ذات مسؤولية محدودة)
- Identifier
- EG-LLCA form ISO 20275 does not list.