The policy for real estate investment activities in Egypt .

Attracting investment projects requires a set of parallel and balanced procedures and policies to encourage investors to invest in the various fields, activities, and sectors that achieve the goals of economic and social development, especially for developing countries , including Egypt .The most important of these sectors for the Egyptian environment is the real estate sector. Among these procedures and policies are tax laws and how to use them to attract these projects . Therefore, the main goal behind preparing this research is to conduct an analytical study to demonstrate the impact of this tax on real estate investment in the Egyptian environment . Moreover, Many governments provide tax incentives to attract investments in certain sectors, such as social housing or sustainable projects, which opens new doors for investors and contributes to achieving economic and social development, as taxes constitute a crucial element in shaping the future of real estate investment and achieving sustainable growth in this vital sector .