Ethiopia

Employment expenses

In Ethiopia, an employee is not allowed to claim any deductions for any expenditure incurred in deriving employment income.

Personal deductions

Alimony

There are no express provisions in the tax legislation covering deductibility of alimony expenses.

Charitable contributions

There are no express provisions in the tax legislation covering deductibility of charitable contributions.

Childcare expenses

There are no express provisions in the tax legislation covering deductibility of childcare expenses.

Life insurance premiums

There are no express provisions in the tax legislation covering deductibility of life insurance premiums.

Mortgage interest expenses

There are no express provisions in the tax legislation covering deductibility of mortgage interest expenses.

Standard deductions

There are no standard deductions in Ethiopia that may be taken in lieu of itemised deductions.

Personal allowances

There are no personal allowances or exemptions in Ethiopia.