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8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment (‘PE’) in Ethiopia is subject to tax on income earned by such PE in Ethiopia. The tax is levied at the same rate as for resident companies i.e. at 30%.

Ethiopia sourced income earned by non-residents not having a PE in Ethiopia, is subject to withholding tax in the country, which is the final tax on such income (See Sec. 8.2.2. below).