Tax & Tariff

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Customs Tariff – is the list of duties to be paid on imported commodities in to Ethiopia. The goods must be regulated, taxed and facilitated by the ERCA. The classifications, types of taxes, goods and etc are listed in directives and proclamations in the Federal Negarit Gazeta. These directives & proclamations available below.

Excise Tax – is imposed and payable on selected goods, such as, luxury goods and basic goods which are demand inelastic. The excise tax is imposed on imported goods and locally produced goods (selected goods) which is listed on proclamations and directives by the GoE. These directives & proclamations are available below.

Income Tax– is tax imposed on incomes from employment, business activities, entrepreneurial activities, personal activities, etc of any person and collected by the ERCA. The detailed specifications have been listed and explained by the different directives and proclamations released by the GoE. These directives & proclamations available below.

Sur Tax – Tax levied in addition to, and based on, the normal (primary) tax rate. In Ethiopia’s case sur tax is a tax imposed on all imported goods except for those exempted by the GoE. The proclamations and directives list and describe the goods in detail are prepared by the GoE.  These directives & proclamations available below.

Turnover Tax – is an equalization tax imposed on persons not registered for value-added tax to fulfill their obligations and also to enhance fairness in commercial relations and to complete the coverage of the tax system. The rate and imposition of turnover tax has been listed and described by proclamations and directives set by the GoE. These directives & proclamations available below.

Value Added Tax (VAT) – is a sales tax based on the increase in value or price of product at each stage in its manufacture and distribution. The rate and impose of VAT has been listed and described by proclamations and directives set by the GoE. These directives & proclamations available below.

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