Title: Ethiopia Federal Income Tax Proclamation No. 979/2016 (Amharic)

Scope of Application: This Proclamation shall apply to residents of Ethiopia with respect to their worldwide income, and to non-residents with respect to their Ethiopian source income.

Type of law: Proclamation

Key words: Tax, Income Tax, Taxpayer, Source Of Income, Schedules Of Income, Schedule A- Income From Employment, Employment Income Tax Rates, Schedule ‘B’ Income From Rental Of Buildings, Rental  Income Tax Rates, Schedule ‘C’ Income From Business, Business Income Tax Rates,  Deductible Expenditures, Interest Expenditure, Charitable Donations, Depreciation Of Depreciable Assets And Business Intangibles, Non-Deductible Expenditures And Losses, Accounting Year, Bodies, Mining And Petroleum Operations, Taxation Of Licensees And Contractors, Limitation Of Deductions Relating To Mining Or Petroleum Operations,  Exploration Expenditure, Development Expenditure,  Rehabilitation Expenditure, Deduction Allowed For Reinvestment, International Tax, Foreign Tax Credit For Foreign Business Income, Tax Treaties, Taxation Of International Air Transportation Business Of Non-Residents, Schedule ‘D’ Other Income (Income Of Non-Residents, Taxation Of Recharged Technical Fees And Royalties, Taxation Of Non-Resident Entertainers, Royalties, Dividends. Interest, Income From Games Of Chance, Income From Casual Rentals, Gains On Disposal Of Certain Investment Asset, Windfall Profits, Undistributed Profit, Repatriated Profit Schedule ‘E’ – Exempt Income, Anti-Tax Avoidance, Administrative And Procedural Rules, Withholding Tax (Withholding Of Tax From Employment Income, Withholding Of Tax From Payment, Withholding Of Tax From Dividends, Withholding Of Tax From Games Of Chance Income

Entry into Force: July 8, 2016

Repeals:

• The Income Tax Proclamation No. 286/2002 (as amended);
• The Mining Income Tax Proclamation No 53/1993 (as amended), and
• The Petroleum Operations lncome Tax No 296/1986 (as amended)

Amended by:

Implemented by: —Ethiopia Income Tax Regulation No. 410_2017Federal Income Tax
Regulation (Amendment) No. 485/2021–

Repealed: No

Language: Amharic

English Version is also available: Federal Income Tax Proclamation No. 979/2016 (English)