Foreign Direct Investment Reporting Obligations under Egyptian Law

Pursuant to the amendments introduced by Law No. 141 of 2019 to the Egyptian Investment Law No. 72 of 2017, companies in Egypt with foreign direct or indirect investment contributions, irrespective of percentage, must comply with specific reporting obligations as regulated by Prime Ministerial Decree No. 2731 of 2019.

Table of content:
Reporting Requirements
Submission Process
Deadlines for filing the Foreign Direct Investment Reports for year 2025/2026
Penalties

Reporting Requirements:

1. Event-Based Reporting: Submit the FDI report within 30 days of any changes to the company’s board structure, shareholder structure, capital, or purpose.
2. Quarterly Reporting: Submit the FDI report within 45 days following the end of each quarter (March, June, September, December).
3. Annual Reporting: Submit the FDI report within four months of the fiscal year’s end.

Submission Process:

Reports can be uploaded directly via GAFI’s website at http://gafi.gov.eg/Arabic/eServices/FDI. Alternatively, companies may authorize a law firm to submit reports on their behalf via a proxy.

Deadlines for filing the Foreign Direct Investment Reports for year 2025/2026:

1. The First Quarter is from 01/01/2025 to 31/03/2026 and there is a grace period for 45 days. Accordingly, the deadline for the First Quarter is on 15/05/2025.
   
2. The Second Quarter is from 01/04/2025 to 30/06/2025 and there is a grace period for 45 days. Accordingly, the deadline for the Second Quarter is on 14/08/2025.
   
3. The Third Quarter is from 01/07/2025 to 30/09/2025 and there is a grace period for 45 days. Accordingly, the deadline for the Third Quarter is on 14/11/2025.
   
4. The Fourth Quarter is from 01/10/2025 to 31/12/2025 and there is a grace period for 45 days. Accordingly, the deadline for the Fourth Quarter is on 14/02/2026.

Penalties:

Failure to comply may result in a fine of up to EGP 50,000, imposed on the individual responsible for the company’s management, if proven to have contributed to the breach.

Companies are advised to ensure timely compliance to avoid penalties and facilitate accurate reporting of foreign investment data.