Amendments to the State Financial Resources Development Fee Law



On 21 June 2020, the President ratified Law No. 83 of 2020 amending the State Financial Resources Development Fee Law No. 147 of 1984 (the “New Amendments”). The New Amendments were published on 23 June 2020 in the Official Gazette to be effective as of 24 June 2020.


Scope of Application


The New Amendments amended some of the fees due to the state on some products and services as well as introduced new ones. Below are some of the most interesting changes introduced: 


Fee Raise:


The New Amendments provided increase in the fees imposed on the following services and products: 




Old Fee/ Percentage

New Fee/ Percentage


Official deeds subject to stamp tax

EGP 0.05



Official deeds issued by Notary Public




Products purchased from the Duty Free with a price more than USD 5


2% or USD 1, whichever is higher


Parties and entertainment services taking place in hotels and touristic places





Also, the New Amendments introduced some new exemptions from the imposed fees, as follows:

  • Gas stoves and tickets of transporting persons through railways and road transport; 
  • Members of the diplomatic and consular corps of foreign (non-honorary) personnel who are registered in the lists issued by the Ministry of Foreign Affairs; and 
  • Parties held by the State, Ministry of Culture, Ministry of Sports and Youthand their departments.


New Fees:


The New Amendments introduces new fees to be imposed on the following services and products, as follows: 

  • A fee ranging from 3% to 10% will be imposed on the purchase, sale, secondment, or renewal of contracts, or other contracts for sports-players, whether Egyptian or foreign, as well as the contracts for the technical and administrative bodies and technical managers, whether Egyptian or foreign. The percentage of the fee will be calculated on the annual value of the contract.
  • A fee at the rate of 0.5% of the capital of the sports related services companies incorporated under the Sports Law will be imposed upon obtaining the company’s license or its renewal. Noting that the New Amendments do not specify whether it will be calculated according to the authorized, issued or paid-in capital. 
  • A fee of 25% of the invoice for customs purposes will be imposed on dog food, cats and pet birds, in addition to the customs tax, value-added tax and other taxes.
  • A fee amounting to EGP 0.30 per sold liter of the gasoline product of all kinds as well as EGP 0.25 per sold liter of diesel product of all kinds.
  • A fee of 5% of the value of mobile phones, mobile phone parts and related accessories, in addition to the imposed value-added tax, other fees and taxes.
  • A fee amounting to EGP 1.5 per kilogram ofraw or unprocessed tobacco and tobacco’s wastes in all forms.
  • A fee amounting to EGP 3 per kilogram of processed tobacco, its alternatives, renewed tobacco and hokah tobacco.
  • A fee of 10% of the market value of all kinds of the completely manufactured iron imported from abroad, in addition to the imposed value-added tax, other fees and taxes.
  • A fee of 2.5% of the total invoice related to the internet service for companies and commercial entities.


Application and Entry into Force


The New Amendments will be effective as of 24 June 2020. It is to be highlighted that the Executive Regulations shall be issued by the Minister of Finance to determine the procedures and times of collecting the above-mentioned fees. 


Failure to Abide


The New Amendments do not state any penalties to be imposed on companies in case of failure to abide. However, a fine of not less than EGP 5,000 and not more than EGP 50,000 shall be imposed on the violating competent bodies and authorities in addition to a delay fee at the rate of 2% of the due amounts per month.