Tax Proclamation and Regulations

Ethiopian Tax Laws

Ethiopian Income Tax (Amendment) Proclamation No. 1395/2025
  • The Amendment was passed by the House of Peoples’ Representatives on 17 July 2025. 

  • It modifies many provisions of the 2016 Income Tax law, to update thresholds, broaden the base (especially for digital economy and cross-border activity), simplify categories, and strengthen anti-avoidance. 

  • It is part of Ethiopia’s broader tax reform agenda — responding to inflation, digital economy growth, broader tax base pressures, and the need for more efficient tax administration. 

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