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Taxation in Ethiopia

Value Added Tax (VAT)

This is a sales tax based on the increase in value or price of product at each stage in its manufacture and distribution. The cost of the tax is added to the final price and is eventually paid by the consumer.

The rate and imposition of VAT:

a) The rate of VAT is 15% of the value for every taxable transaction by a registered person, all imported goods other than an exempt import and an import of services;

b) The export of taxable goods or services to the extent provided in regulations for zero tax rate are:

• the export of goods or services to the extent provided in the regulation;
• the rendering of transportation or other services directly connected with international transport of goods or passengers, as well as the supply of lubricants and other consumable technical supplies taken on board for consumption during international flights;
• the supply of gold to the National Bank of Ethiopia; and
• a supply by a registered person to another registered person in a single transaction of substantially all of the assets of a taxable activity or an independent functioning part of a taxable activity as a going concern, provided a notice in writing, signed by the transferor and transferee, is furnished to the authority within 21 days after the supply takes place and such notice includes the details of the supply.

Excise Tax

Excise tax is imposed and payable on selected goods, such as, luxury goods and basic goods which are demand inelastic. In addition, it is believed that imposing the tax on goods that are hazardous to health and which are cause to social problems will reduce the consumption thereof.

Excise tax shall be paid on goods mentioned under the schedule of 'Excise Tax Proclamation No. 307/2002':

(a) when imported; and
(b) when produced locally at the rate prescribed in the schedule.

Computation of excise tax is applied (a) in the case of goods produced locally, production cost and (b) in the case of imported goods, cost, insurance and freight. Payment of excise tax for locally produced goods is by the producer and for imported goods by the importer. Time of payment of excise tax for imported goods is at the time of clearing the goods from the customs area, and for locally produced goods it is not later than 30 days from the date of production.

Turnover Tax

Turnover Tax is an equalisation tax imposed on persons not registered for value-added tax to fulfil their obligations and also to enhance fairness in commercial relations and to complete the coverage of the tax system. Administrative feasibility considerations limit the registration of persons under the value-added tax to those with annual transactions to the total value exceeding 500,000 Birr. Rate of turnover tax is 2% on goods sold locally and 10% on others.

Income Tax

Income taxable under the Ethiopian 'Income Tax Proclamation No. 286/2002' shall include, but not be limited to:

• income from employment;
• income from business activities;
• income derived by an entertainer, musician, or sports person from his personal activities;
• income from entrepreneurial activities carried out by a non-resident through a permanent establishment in Ethiopia;
• income from movable property attributable to a permanent establishment in Ethiopia;
• income from immovable property and appurtenances thereto, income from livestock and inventory in agriculture and forestry, and income from other rights deriving from immovable property that is situated in Ethiopia;
• income from the alienation of property;
• dividends distributed by a resident company;
• profit shares paid by a resident registered partnership;
• interest paid by the national, a regional or local Government or a resident of Ethiopia, or paid by a non-resident through a permanent establishment that he maintains in Ethiopia;
• licence fees including lease payments, and royalties paid by a resident or paid by a non-resident through a permanent establishment that he maintains in Ethiopia.

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