Guarantees:

• Companies or establishments shall not be nationalized nor shall their property beconfiscated .
• Administrative Guardianship shall not be imposed on companies or establishments , nor shall their property and funds be distrained , seized , retained , in protective custody , blocked or confiscated .
• No administrative authority shall interfere at company’s pricing policy nor in determining company’s profits’.
• No administrative authority shall cancel or suspend in whole or in part, a license granted to a company for the use of real estate except in case of a breach of the license conditions .
• No criminal suit shall be initiated against any company without first taking the opinion of the authority firstly .
• Disputes shall be settled amicably with the investor or according to the international conventions between Egypt and the country of the investor, or according to the convention concerned with the settlement of disputes as per Act No. 90 of 1971 or by arbitration

Exemptions:

• Customs duties flat rate of 5% on imported equipment necessary for production .
• Five Years tax Exemption: for the projects financed by the Social DevelopmentFunds
• Ten Years tax Exemption: for the following projects:

Reclamation and cultivation of barren and desert lands or either of them. Animal production & bee-keeping. Fish farms & boots.

• The charters of establishment, the mortgage and loan agreements related to the activities of the companies are exempted from the fiscal stamps and authentication fees for five years from the date on which such companies are registered in the Commercial Register
• The title of deed of lands allocated to build such; companies are exempted from fiscal stamps

Free Zones Privileges and Guarantees :

Freedom of Selecting the investment activity.

Freedom of Repatriation of profits and invested capital.

Freedom of Importation from the domestic or foreign markets.

Freedom of Pricing of goods and profit ceiling.

Freedom of Operation on behalf of other project in order to utilize excess capacity available within industrial projects.

Unrestricted nationality of capital.

No Limits to Capital.

Free zones projects and dividends earned are not subject to provisions of tax and duty laws prevailing in Egypt throughout the life time of the project.