Egypt is advancing as a regional hub for healthcare excellence, offering modern infrastructure, skilled professionals, and promising investment opportunities.

The healthcare sector has numerous Comparative and Competitive Advantages, the most significant of which are as follows:

• Location: Egypt’s unique location, coupled with affordable healthcare services, has made it a destination for medical treatment across the Arab world.
• Therapeutic Tourism: Egypt is renowned for therapeutic tourism, with hundreds of natural hot springs, and mineral and sulfuric water wells in places like Helwan, Kharga Oasis, Farafra Oasis, Aswan, Hurghada, Safaga, Sinai, and more.
• Medical Education Quality: Home to renowned medical schools and institutes, Egypt produces highly qualified medical cadres capable of competing in the labor market.
• Medical Mega Project: Work is underway to establish the “Medical City in the New Administrative Capital” with investments exceeding EGP 25 billion, which is expected to be the largest medical city in Egypt, the Middle East and Africa.
• Universal Health Insurance Project: Aims to provide comprehensive healthcare coverage for all citizens nationwide.
• Modern Medical Ventures: Such as “Gypto Pharma”, one of the largest pharmaceutical cities in the Middle East, built on 180,000 m² and equipped with cutting-edge pharmaceutical production technologies. 

• Expanding the implementation of the universal health insurance system to provide integrated health coverage and improve the quality of services offered to citizens.
• Increasing public investment in the health sector to develop hospitals and health facilities, and enhance the efficiency of infrastructure and medical services.
• Strengthening private sector involvement in the establishment and operation of healthcare facilities, as well as in the delivery of medical services, thereby expanding healthcare capacity and enhancing the quality and efficiency of services provided.
• Developing and equipping health infrastructure and facilities with the latest medical equipment and technologies, while expanding the establishment and upgrading of hospitals and specialized centers.
• Promoting digital transformation across the healthcare sector through the digitization of health services and medical records, while integrating healthcare facilities to improve operational efficiency and strengthen the overall effectiveness of the health system.
• Developing human resources by providing continuous training and professional development programs, while enhancing the skills, qualifications, and overall efficiency of medical and nursing personnel.

• Special Incentives : 

Pursuant to Investment Law No. 72 of 2017, certain activities in the healthcare sector are eligible for the special investment incentives provided therein. These incentives take the form of a deduction from net taxable profits equivalent to 50% of the investment costs for Sector A or 30% for Sector B, depending on the geographical location of the investment. In accordance with Decree No. 1775 of 2022, the activities eligible for these incentives under Sectors A and B are as follows:

• Activities Eligible for Special Incentives within Sector (A):

Establishing specialized hospitals and medical and therapeutic centers, including the following:

-  Establishing specialized, integrated, or public hospitals and all therapeutic or medical activities included therein.

-  Establishing diagnostic, medical, or therapeutic centers.

However, the conduct of such activities is subject to the requirement that, on an annual basis, at least 10% of the occupied hospital beds or, as applicable, 10% of the cases receiving medical, therapeutic, or diagnostic services at a medical center, be allocated to the provision of such services free of charge.

• Activities Eligible for Special Incentives Sector (B):

Establishing specialized hospitals and medical and therapeutic centers, including the following:

-  Establishing specialized, integrated, or public hospitals and all therapeutic or medical activities included therein.
-    Establishing diagnostic, medical, or therapeutic centers.

However, the conduct of such activities is subject to the requirement that, on an annual basis, at least 10% of the occupied hospital beds or, as applicable, 10% of the cases receiving medical, therapeutic, or diagnostic services at a medical center, be allocated to the provision of such services free of charge.

• Furthermore, one of the following features must characterize any project listed in a subsector related to the healthcare sector falling within the geographical territory of Sector (B):

-    Being a labor-intensive project, in accordance with the regulations prescribed in Article (11) of the Executive Regulations of the Investment Law No. 72 of 2017.
-    Being an SME
-    Reliance on new and renewable energy.