Individual - Residence

Last reviewed - 17 November 2023

Residency is determined by reference to permanent residency, habitual abode, or physical presence. A person is resident in Ethiopia if they fulfil one of the following conditions:

  • Has a domicile within Ethiopia.
  • Stays in Ethiopia for more than 183 days in any 12-month period, either continuously or intermittently.
  • The individual is a citizen of Ethiopia who is a consular, diplomatic, or similar official posted abroad.

Married and foreign national individuals in Ethiopia do not enjoy special tax treatment.