The income tax treaty between Ethiopia and Ireland entered into force on 12 August 2016. The treaty, signed 3 November 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ethiopian tax on income and profit, and the tax on income from mining, petroleum and agricultural activities. It covers Irish income tax, universal social charge, corporation tax and capital gains tax.
Withholding Tax Rates
- Dividends - 5%
- Interest - 5%
- Royalties - 5%
Capital Gai…