Ethiopian Investment Opportunities

TAX RATE & INCENTIVES Common applicable Commercial Tax Rates Type of tax Tax rate Corporate income ICT 30% tax Sectors in which foreign investment is permitted¹ Manufacturing Agriculture Generation, transmission & supply of electrical energy Government incentives Customs duty Income tax exemptions exemptions Customs duties 0-35% Export trade Hotel and tourism VAT 15% Mining × Construction contracting Excise tax 0-100% Import trade Education and training × × Withholding tax 3% Health service Personal income 35% Architectural & engineering works Real estate tax development Publishing Wholesale trade × ✓ ×

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