Federal Income Tax Proclamation
Council of Ministers/Finance and Economic Development, Ethiopia
The Proclamation applies to residents of Ethiopia concerning their worldwide income, and non-residents concerning their Ethiopian source income. The proclamation recognises 3 categories of taxpayers; category A taxpayers are bodies or individuals having an annual gross income of Birr 1,000,000 or more; category B taxpayers are individuals, other than bodies, having an annual gross income of Birr 500,000 or more but less than 1,000,000; while category C taxpayer is individuals other than bodies, having an annual gross income of less than Birr 500,000.
Process Flow
Federal Income Tax Proclamation Current Version
January 2022
The Proclamation applies to residents of Ethiopia concerning their worldwide income, and non-residents concerning their Ethiopian source income. The proclamation recognises 3 categories of taxpayers; category A taxpayers are bodies or individuals having an annual gross income of Birr 1,000,000 or more; category B taxpayers are individuals, other than bodies, having an annual gross income of Birr 500,000 or more but less than 1,000,000; while category C taxpayer is individuals other than bodies, having an annual gross income of less than Birr 500,000.
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