| Feature | Poor PDF | Best PDF | | :--- | :--- | :--- | | | Unknown blog, scanned copy | Official Ministry of Revenues or HoPR site | | Legislation | Includes repealed articles (e.g., 286/2002) | Aligned with 979/2016 + amendments | | Searchability | Image scan (not text-searchable) | Native text (Ctrl+F works) | | Schedules | Missing tax deduction tables | Includes complete Schedules and rates | | Print quality | Blurry, unreadable margins | High-resolution, official formatting |
This is a tax withheld at source by the payer (usually a government agency, NGO, or private entity) when making payments to a supplier. withholding tax proclamation in ethiopia pdf best
Ethiopian withholding tax is primarily governed by the , which has been recently updated by the Income Tax (Amendment) Proclamation No. 1395/2025 . Key Proclamations and Downloads | Feature | Poor PDF | Best PDF
Withholding Tax Proclamation — Ethiopia (PDF) unreadable margins | High-resolution
| Type of Payment | Withholding Rate (Resident) | Withholding Rate (Non-Resident) | | :--- | :--- | :--- | | Contractors (Construction, transportation, etc.) | 2% – 10% (varies) | 10% | | Rental of property (buildings, vehicles, equipment) | 7% (for buildings) / 30% (for equipment) | 15% | | Interest on deposits | 5% | 10% | | Royalties | 5% | 10% | | Management fees, technical service fees | 2% (small businesses) / 10% (others) | 15% | | Dividends | 10% | 10% |
