Ethiopia - 2016 - Finance

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

Compare Versions Please select two versions

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.

Request Expert Analysis

Ask one of our policy analysts to take an in-depth look at this policy and provide you with a written summary. An additional cost may apply. Please let us know what questions you are looking to answer.

Thank you for requesting an expert analysis

A member of our team will review your request and reply back to the email address on file.