Withholding Tax Proclamation In Ethiopia Pdf Best __link__
The 2025 amendment introduced higher rates for several common transactions. Below are the current rates effective as of late 2025: Transaction Type Previous Rate New Rate (Proclamation 1395/2025) (Domestic) 3% (for payments over ETB 20,000) Provision of Services (Domestic) 3% (for payments over ETB 10,000) Dividends 15% Interest (General) 15% (Non-residents); 10% (PE/Residents) Royalties 10% (5% specifically for art/culture) Technical/Management Fees 3% (Residents); 15% (Non-residents) No TIN/License Provided 30% (Remains a high penalty rate) 3. Domestic Supply Thresholds
This is a common compliance trap. The best PDFs highlight this “accrual” rule clearly. withholding tax proclamation in ethiopia pdf best
The best PDF will clearly state that failure to withhold makes the agent personally liable for the tax. The 2025 amendment introduced higher rates for several
What is your or taxpayer category (Category A or B), and are you currently registered for VAT ? The best PDFs highlight this “accrual” rule clearly