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