Title: Ethiopia Investment Incentive Regulation No. 517/2022

Scope of Application:  The provisions of this Regulation shall apply to Income Tax and Duty incentives granted to encourage investment in sectors eligible for incentives. And also Without prejudice to the provisions of Part Four of this Regulation, other provisions of this Regulation shall also apply on investments in mining, petroleum and geothermal sectors .

Type of law: Regulation

Key words: INCOME TAX EXEMPTION INCENTIVES (Income Tax Exemption for New Investment; Income Tax Exemption for Expansion or Upgrading of Existing Investment; additional Income Tax Exemption for Investors Exporting Products or Services; Replacement of the Income Tax Incentive; Declaration of Income During Income Tax Exemption Period; Commencement of Period of Income Tax Exemption; Loss Carry Forward); CUSTOM DUTY INCENTIVES (Exemption of Capital Goods and Construction Materials from Customs Duty; Exemption of Motor Vehicles from Customs Duties; Transfer of Duty Free Imported Goods); Incentives for Mining Investment; Revocation of Tax incentives

Entry into Force: July 12, 2022

Repeals: Ethiopia Investment Regulation No 270/2012

Amended by: —

Implements:

1. Investment Proclamation No. 1180/2020
2. Customs Proclamation No. 859/ 2014 (as amended)

Repealed? No

Language: Amharic and English

For more information: https://www.investethiopia.gov.et/