East & Southern Africa
Ethiopia: tax at a glance
This is a schedular system, with a 35% top personal rate, a 30% corporate rate and 15% VAT.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 35%Progressive, with the top rate applying to employment income above ETB 10,900/month.
- Corporate income
- 30%
- Capital gains
- 15% on buildings, 30% on shares
- VAT
- 15%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%, or 5% on bank deposits
- Royalties (WHT)
- 5%
- Social security (employee)
- 7%, for pension
- Social security (employer)
- 11%, for pension
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Urban land lease and roof-rent charges, with a property tax now being rolled out
- Other
- Surtax and excise on imports
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references