Small projects in Egypt have faced challenges due to the
lack of a clear and defined definition, resulting from different
perceptions regarding planning, implementation, statistics, and
financing. To address this issue, the Small and Medium Enterprises
Development Law No. 141 was issued in 2004. In 2020, the previous
law was repealed and replaced by a new law, No. 152, followed by
the issuance of the executive regulations in 2021, No. 654.
Amendments to this law were made in 2023 to facilitate investors,
small and medium-sized industries, and professions in dealing with
the tax system in Egypt and to reduce burdens on them. The law
provided definitions for medium-sized projects, small projects, and
micro projects.
