Egypt: Income Tax

Egypt's Ministry of Trade and Industry has introduced Resolution No. 77 of 2023, establishing a comprehensive framework for cash investment incentives targeting industrial projects. This legislative initiative aims to stimulate domestic industrial investment through direct financial support, with incentive rates ranging from 35% to 55% of income tax paid, depending on the proportion of foreign currency financing. The resolution outlines specific eligibility criteria, application procedures, and disbursement

تُعدّ استردادات الضرائب في مصر مرتبطة بشكل وثيق بشبكة اتفاقيات منع الازدواج الضري

In the context of Egyptian income tax law, "related persons" are entities that have a close economic or familial relationship.