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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty NA NA
Payroll Tax Varies depending on the gross salary of employees Employers are required to withhold tax on gross salary of employees.
Social Security Employer Contribution Nil There is no social security system in Eritrea. However, employers are required to pay municipal tax contributions at 4% on behalf of employees to the appropriate authority.
Social Security Employee Contribution NA NA
Stamp Duty NA NA
Transfer Tax NA NA
Property Tax (Real property) NA NA
Custom Duty 0.5%, 2% & 25% Custom Duty is levied on imported goods excluding certain specified goods. A reduced rate of 0.5% applies for taxpayers holding a mining license.
Excise Tax Varies depending on type of goods Excise tax is levied on goods imported and produced locally at varying rates depending on the type of goods.