Ethiopia

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.