As per income tax proclamation no 979/2016, here are the business profit tax rates in Ethiopia.

Corporate businesses are required to pay 30% flat rate of business income tax.

Un-corporate or individual businesses are taxed in accordance with the following schedule below

Schedule “C”

Taxable Business Income Tax rate Deductible Amount
0 – 7,200 ETB Exempt threshold  0% 0
7,201 – 19,400 10% 720
19,401 – 38,400 15% 1,710
38,401 – 63,600 20% 3,630
63,601 – 93,600 25% 6,780
93,601 – 130,800 30% 11,460
Over 130,800 35% 18,000