To verify that you have the , look for these specific provisions. The withholding tax rules are primarily found in Part VI – Withholding Tax (Sections 52–61).
| Type of Payment | Withholding Rate | Threshold (ETB) | | :--- | :--- | :--- | | Real estate rent (building) | 5% | Above 600 ETB/year | | Real estate rent (other) | 2% | Above 600 ETB/year | | Contractors (local) | 2% | Above 10,000 ETB/payment | | Transport services | 1% | Above 2,000 ETB/payment | | Consultancy & technical fees | 10% | No threshold | | Lottery/prize winnings | 15% | Any amount | withholding tax proclamation in ethiopia pdf best
: The principal law governing all income taxes in Ethiopia. Download Proclamation No. 979/2016 PDF (EthioData) To verify that you have the , look
What is your or taxpayer category (Category A or B), and are you currently registered for VAT ? Download Proclamation No