Ethiopia
Eastern Africa · ET · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 35% |
| Capital gains | 30% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- has a domicile in Ethiopia
- present in Ethiopia, continuously or intermittently, for more than 183 days in any one‑year (12‑month) period
- Ethiopian citizen who is a consular, diplomatic, or similar official posted abroad
Domicile / deemed-domicile
Tax residency can be ended by ceasing to be domiciled in Ethiopia (no permanent home or principal seat of interests there) and by staying under the 183‑day presence test, but domicile depends on factual ties and intention to live permanently, so simply leaving the country may not be sufficient if strong ties remain.
Source: Ethiopian income tax law summary based on Income Tax Proclamation No. 979/2016, Article 5