Ethiopia - 3.3 Ethiopia Manual Labor | Digital Logistics Capacity Assessments

Employees who earn Ethiopian Birr (ETB) 601 per month and above are liable to pay employment income tax.

Tax brackets:

For salaries between 601 Birr and 1650 Birr per month: 10%

For salaries between 1651 Birr and 1650 Birr per month: 15%

For salaries between 3201 Birr and 5250 Birr per month: 20%

For salaries between 5251 Birr and 7800 Birr per month: 25%

For salaries between 7801 Birr and 10,900 Birr per month: 30%

Over 10,900 Birr per month: 35%

The revised loading and unloading rate for Commodities as of 8 June 2022

Commodity Type		Current Rate (ETB)			Revised Rate (ETB)
		Per Quintal	Per mt	Per Cartoon	Per Quintal	Per mt	Per Cartoon	Adj. Rate
Except Somali and	Cereals	6.5	65	-	8.0	80	-	23%
	Cartooned oil and other liquids (20-25 Kgs)	10	100	2	17.5	175	3.5	75%
	Cartooned oil and other liquids (<20 Kgs)	8.75	87.5	1.75	12.5	125	2.5	43%
	Cartooned for non-liquid and non-food (<25 Kgs)	8.75	87.5	1.75	12.5	125	2.5	43%
Except Somali and Gambella	Cereals	7	70	-	10	100	-	43%
	Cartooned oil and other liquids (20-25 Kgs)	11.25	112.5	2.25	17.5	175	3.5	56%
	Cartooned oil and other liquids (<20 Kgs)	10	100	2	13.75	137.5	2.75	38%
	Cartooned for nonliquid and non-food (<25 Kgs)	10	100	2	13.75	137.5	2.75	38%

Remark