Single Member Company (one-person company, شركة الشخص الواحد)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 founder of the company may not be held liable for the obligations of the company except within the limits of the capital allocated therefor.
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a company whose capital is wholly-owned by a single person, whether natural or juridical
The registry’s and the law’s own pages do not mention it.
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The capital shall not be less than one thousand Egyptian pounds
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
- Not in our records
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- At least 1 · at most 1 · a company may be one
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a company whose capital is wholly-owned by a single person, whether natural or juridical
- Members
- At least 1 · at most 1 · one person may form it alone
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The latest legal form of companies in Egyptian law, with the exception of the provision of Article 505 of the Civil Code, which requires that the company consists of at least two partners
- 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.
- Amend the company's data and the commercial register after the founder transfers all or pa
- 90 days after change of shareholders
With GAFI / Commercial Register
Art 129 bis 5.
What is public
- Shareholders
- Public
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Where no special provision is made, the provisions on limited liability companies laid down in this Law shall be applicable to single member companies.
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 Single Member Company (one-person company, شركة الشخص الواحد).
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
- Single Member Company (one-person company, شركة الشخص الواحد)
- Identifier
- EG-ONE-PERSON-COMPANYA form ISO 20275 does not list.