🇪🇹 Ethiopia
Sub-Saharan Africa · ISORA participant ·
3.4%
tax-to-GDP, central govt only (2024, World Bank)
1/12
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-10-03) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 35 |
| Headline CIT rate | 30 |
| Standard VAT rate | 15 |
| Headline individual capital gains tax rate | Taxable assets, relating to buildings, shares, and bonds, attract CGT at the rate of 15%. |
| Headline corporate capital gains tax rate | Taxable assets, relating to buildings, shares, and bonds, attract CGT at the rate of 15%. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 10 / 5 or 10 / 5; Non-resident: 15 / 10 / 10 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Ethiopia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Ethiopian resident individuals are taxed on their worldwide income. Non-residents are taxed on their Ethiopian-sourced income.”
Source: PwC Worldwide Tax Summaries — EthiopiaProfessional / legal analysis · quote machine-verified 2026-10-12
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 100 |
| Population per FTE | 2024 | 37516.97926136364 |
| Labor force per FTE | 2024 | 15474.51079545455 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 2.073118279569892 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 0 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 0 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| CIT arrears as percentage of CIT collected | 2024 | — |
| PIT arrears as percentage of PIT collected | 2024 | — |
| PAYE arrears as percentage of PIT collected | 2018 | — |
| VAT arrears as percentage of VAT collected | 2024 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2019 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2019 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2019 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2019 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2019 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2019 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2019 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2019 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2019 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | — |
| Audit hit rate | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| On-time filing rate % - CIT | 2024 | 80 |
| On-time filing rate % - PIT | 2019 | — |
| On-time filing rate % - VAT | 2024 | 99.34895833333333 |
| On-time filing rate % - PAYE | 2019 | — |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 0 |
| Percentage of payments received electronically-By number of payments | 2024 | 85 |
| Percentage of payments received electronically-By value of payments | 2024 | 62 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 0 |