Africa
Currency
ETB
Corporate Tax
30%
Personal Income Tax
35%
VAT / GST
15%
Standard 30%.
Top rate 35% above ETB 156,000/year; 0-35% scale.
Standard 15% (raised from 15%); 0% exports.
Dividends
10%
Interest
10%
Royalties
5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 11% (pension 7% + provident 4%); employee 7%.
Capital Gains Tax
15% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 July – 30 June (Hamle 1 – Sene 30, Ethiopian calendar)
Notes
Industrial Development Strategy incentives. Export-oriented SEZ regime.
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