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Sole trader

Sole ProprietorshipEgypt

What it takes to form, own and run a sole trader in Egypt, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Not in our records
Owners
At least 1 · at most 1 · individuals only
Officialweb.archive.orgRead 10 Oct 2026
Quote
A normal person incorporates a Sole Corporation alone, and is considered a merchant in the rule of law.
Directors
Does not apply
Minimum capital
EGP 100,000
Officialweb.archive.orgRead 10 Oct 2026
Quote
Minimum capital of a Sole Corporation should be L.E.100000
Formation fee
Not in our records
Tax on profit
Not in our records
Notary needed: YesFormed online: Yes

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
Does not apply
Paying up the capital
Not in our records

Own it

Who may own and run it

Directors
Does not apply
Shareholders
At least 1 · at most 1 · individuals only
Official web.archive.org read 10 Oct 2026
Quote
A normal person incorporates a Sole Corporation alone, and is considered a merchant in the rule of law.
Members
At least 1 · at most 1 · one person may form it alone
Official web.archive.org read 10 Oct 2026
Quote
A normal person incorporates a Sole Corporation alone, and is considered a merchant in the rule of law.
A local company secretary
Does not apply
A local registered agent
Not stated

The registry’s and the law’s own pages do not mention it.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Sole Proprietorship.

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the Sole Proprietorship are in our records.

What is public

Not in our records What the register shows the public is not in our records for the Sole Proprietorship.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Not in our records

How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.

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 Sole Proprietorship.

Every business in Egypt

VAT

The tax
VAT (value added tax)
Official eta.gov.eg read 22 Oct 2026
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%
Official eta.gov.eg read 22 Oct 2026
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

Official eta.gov.eg read 22 Oct 2026
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
Official eta.gov.eg read 22 Oct 2026
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
Sole trader
Derived our grouping, the same words in every country
Name in law
Sole Proprietorship
Identifier
EG-SOLE-PROPRIETORSHIP
A form ISO 20275 does not list.