Insights

Recent tax and legal developments across the sectors we serve, with a focus on Egypt and the UAE. Briefings prepared by Fouad El-Watan.

Financial Services
taxFebruary 2025

Egypt's 2025 Tax Reform Package and Its Consequences for Financial Services Firms

Egypt's Laws No. 5, 6 and 7 of 2025, reinforced by a second facilitation package in early 2026, recast the compliance landscape for financial services providers and tie every concession to full e-invoicing and e-receipt adoption.

Financial Services · Egypt & UAE
Financial Services
legalFebruary 2026

Egypt's Financial Regulatory Authority Pauses New Fintech Consumer Finance Licences After Record Growth

Egypt's FRA suspended acceptance of new applications for fintech-based consumer finance licences for a renewable one-year period, reshaping market entry for non-banking financial technology providers.

Financial Services · Egypt & UAE
Trading & Retail
taxSeptember 2025

Egypt's 2025 Tax Overhaul Reshapes Compliance for Trading and Retail Businesses

Egypt's 2025 tax package introduces a turnover-based regime for smaller traders, extends mandatory electronic receipts to retail sales, and raises VAT on inputs retailers and contractors buy. Trading and retail operators must reassess thresholds, invoicing systems, and pricing.

Trading & Retail · Egypt & UAE
Trading & Retail
legalMarch 2026

Egypt Modernises Customs and Tax Procedure Rules: What Importers and Retailers Must Know

Amendments to the executive regulation of Egypt's Customs Law and a 2025 tax reconciliation law reshape the legal landscape for businesses that import and distribute goods. Traders gain new compliance pathways but face tighter shipment-data and warehousing controls.

Trading & Retail · Egypt & UAE
Manufacturing
taxAugust 2025

Egypt's 2025 Tax Reform Package and the E-Invoicing Squeeze: What Manufacturers Must Now Manage

Egypt's trio of 2025 tax laws and a lower e-invoicing registration threshold reshape compliance obligations for manufacturers, while a new small-enterprise regime and a penalty cap offer targeted relief. UAE-linked groups face a parallel tightening through audited free-zone filings.

Manufacturing · Egypt & UAE
Manufacturing
legalSeptember 2025

Golden Licenses and Customs Reform: Egypt's 2025 Legal Push to Localize Manufacturing

Egypt accelerated golden license approvals for industrial projects and amended its customs executive regulations in 2025, reshaping how manufacturers obtain permits and import inputs. UAE free-zone rule changes offer a useful comparison for cross-border producers.

Manufacturing · Egypt & UAE
Pharmaceuticals
taxDecember 2025

Egypt's 2025 Tax Reforms: The Compliance Reset Facing Pharmaceutical Manufacturers and Distributors

Egypt's 2025 tax legislation, from the February facilitation laws to the VAT overhaul under Law No. 157 of 2025, reshapes the compliance burden on pharmaceutical companies even though finished medicines stay VAT-exempt. Expanded e-invoicing, refined recovery rules, and new SME relief all demand a fresh review of the sector's position.

Pharmaceuticals · Egypt & UAE
Pharmaceuticals
legalNovember 2025

Coding Mandates and a New State Procurement Channel: Egypt's 2025 Regulatory Reset for Pharmaceuticals

Two 2025 instruments redraw the legal map for pharmaceutical companies in Egypt: EDA Decree No. 161 of 2025, which imposes unified coding and traceability, and MoF Circular No. 94 of 2025, which routes public-sector procurement through a tripartite arrangement with the Unified Procurement Authority. Both carry market-access consequences companies cannot treat as optional.

Pharmaceuticals · Egypt & UAE
Technology & Telecom
taxOctober 2025

Egypt's Digital Tax Net Tightens: What e-Invoicing, e-Receipts and the 2025 SME Regime Mean for Technology and Telecom Businesses

Egypt's 2025 tax package pairs an aggressive e-invoicing and e-receipt rollout with a turnover-based incentive regime, reshaping compliance for technology and telecom companies. Foreign digital platforms now face a clear VAT registration path, while local SMEs gain reduced rates conditioned on full integration with the Tax Authority's systems.

Technology & Telecom · Egypt & UAE
Technology & Telecom
legalNovember 2025

Egypt's Data Protection Law Finally Has Teeth: Executive Regulations Reset the Compliance Agenda for Technology and Telecom

Egypt issued the long-awaited executive regulations to its Personal Data Protection Law in November 2025, starting a one-year compliance countdown and activating the Personal Data Protection Centre. For data-intensive technology and telecom companies, the operational rules on consent, cross-border transfers, breach notification and licensing now demand concrete action.

Technology & Telecom · Egypt & UAE
Healthcare
taxSeptember 2025

Egypt's 2025 Tax Overhaul and What It Means for Healthcare Providers, Pharmacies and Medical Suppliers

Egypt's 2025 VAT amendments, the expanding e-receipt mandate and a new small-enterprise incentive law reshape the compliance landscape for hospitals, clinics, pharmacies and pharmaceutical companies, even though core medical services remain VAT-exempt.

Healthcare · Egypt & UAE
Healthcare
legalDecember 2025

Private Capital Enters Egypt's Hospitals: The Concession Framework and Universal Insurance Integration in 2025

Egypt's Law 87 of 2024, its executive regulations and the December 2025 decision to fund private-sector treatment under universal health insurance together open public hospitals to private operators while imposing concession, staffing and pricing safeguards.

Healthcare · Egypt & UAE
Tourism & Hospitality
taxSeptember 2025

Egypt's 2025 VAT and E-Receipt Reforms Reshape the Tax Burden on Hotels and Hospitality Operators

Law No. 157 of 2025 amended Egypt's VAT regime while the expanding e-receipt mandate now reaches consumer-facing hospitality businesses, raising both the cost base and the compliance bar for hotels and restaurants. Small tourism operators, meanwhile, gain relief under the new Law No. 6 of 2025 simplified regime.

Tourism & Hospitality · Egypt & UAE
Tourism & Hospitality
legalNovember 2025

Egypt Brings Short-Term Holiday Rentals Into the Formal Tourism Regime: Ministry Decrees No. 209 and No. 801 of 2025

Two 2025 decrees from Egypt's Ministry of Tourism and Antiquities establish the country's first dedicated licensing framework for short-term residential rentals, requiring every holiday home to be registered, inspected and tax-registered. The regime echoes the institutional model long applied in Dubai.

Tourism & Hospitality · Egypt & UAE
Energy & Utilities
taxJuly 2025

Egypt's 2025 VAT Overhaul Reclassifies Crude Petroleum and Raises Construction VAT: What Energy and Utilities Companies Must Do

Law No. 157 of 2025 ended the VAT treatment that left crude petroleum untaxed and moved construction and installation services to the standard 14 percent rate, while a parallel package of incentive and procedural laws tightened e-invoicing enforcement across the sector.

Energy & Utilities · Egypt & UAE
Energy & Utilities
legalJune 2025

Egypt Opens the Grid: The 2025 Rollout of Private-to-Private Electricity Contracts and What It Means for Energy Investors

In 2025 Egypt approved its first private-to-private renewable electricity projects, allowing private generators to supply industrial consumers directly across the national grid and marking a structural break from the decades-old single-buyer model.

Energy & Utilities · Egypt & UAE
Real Estate & Construction
taxOctober 2025

Egypt Moves Construction from a 5% Schedule Tax to Standard 14% VAT: What Developers and Contractors Must Do Now

Law No. 157 of 2025 replaced the old 5% schedule tax on building and construction with the standard 14% VAT, unlocking input tax recovery but reshaping pricing, contracts and cash flow across the sector.

Real Estate & Construction · Egypt & UAE
Real Estate & Construction
legalJune 2025

Egypt's Property ID Law and the Coming Developer Governance Regime: A New Legal Backbone for Real Estate

Law No. 88 of 2025 assigns every Egyptian property a unique national ID and makes it a precondition for registration and utilities, while a newly drafted governance law would license and classify developers to protect buyers.

Real Estate & Construction · Egypt & UAE

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