OpenAccountants/Eritrea/Eritrea Personal Income Tax

Eritrea Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Eritrea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Eritrea, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Tax-free threshold (monthly employment income)

Up to ERN 800 per month is exemptIncome Tax Proclamation No. 24/2011View source ↗

Band: ERN 801–1,000 per month

5Income Tax Proclamation No. 24/2011View source ↗

Band: ERN 1,001–1,500 per month

10Income Tax Proclamation No. 24/2011View source ↗

Band: ERN 1,501–2,000 per month

15Income Tax Proclamation No. 24/2011View source ↗

Band: ERN 2,001–3,000 per month

20Income Tax Proclamation No. 24/2011View source ↗

Band: above ERN 3,000 per month

30Income Tax Proclamation No. 24/2011View source ↗

Overall progressive rate range

2% to 30%Income Tax Proclamation No. 24/2011View source ↗

Collection method for employment income

Tax withheld at source by the employer (PAYE-equivalent)Income Tax Proclamation No. 24/2011

Residence test

Generally based on physical presence / domicile in Eritrea during the tax yearIncome Tax Proclamation No. 24/2011

Non-resident employment income

Taxed on Eritrean-source income; final withholding may applyIncome Tax Proclamation No. 24/2011

Diaspora income tax

2Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax)View source ↗

Filing / payment of withheld tax

Employer remits monthly; annual reconciliation after year-endIncome Tax Proclamation No. 24/2011

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Personal income tax bands (employment income)

Personal income tax is progressive and applied at source on employment income. The monthly bands below are widely reported by country tax guides; the precise schedule should be confirmed against the Income Tax Proclamation No. 24/2011.

Tax-free threshold (monthly employment income) — Up to ERN 800 per month is exempt ERN/month (approx — confirm) (Income Tax Proclamation No. 24/2011)
Band: ERN 801–1,000 per month — 5 percent (Income Tax Proclamation No. 24/2011)
Band: ERN 1,001–1,500 per month — 10 percent (Income Tax Proclamation No. 24/2011)
Band: ERN 1,501–2,000 per month — 15 percent (Income Tax Proclamation No. 24/2011)
Band: ERN 2,001–3,000 per month — 20 percent (Income Tax Proclamation No. 24/2011)
Band: above ERN 3,000 per month — 30 percent (Income Tax Proclamation No. 24/2011)
Overall progressive rate range — 2% to 30% percent (approx — lowest band reported as 2% by some sources) (Income Tax Proclamation No. 24/2011)
Collection method for employment income — Tax withheld at source by the employer (PAYE-equivalent) (Income Tax Proclamation No. 24/2011)
Residence test — Generally based on physical presence / domicile in Eritrea during the tax year (approx — confirm day-count test) (Income Tax Proclamation No. 24/2011)
Non-resident employment income — Taxed on Eritrean-source income; final withholding may apply (approx — confirm) (Income Tax Proclamation No. 24/2011)
Diaspora income tax — 2 percent (rehabilitation and recovery tax on worldwide income of Eritrean nationals abroad) (Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax))
Filing / payment of withheld tax — Employer remits monthly; annual reconciliation after year-end (approx — confirm exact dates) (Income Tax Proclamation No. 24/2011)

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Personal income tax bands (employment income)

Tax-free threshold (monthly employment income) — Up to ERN 800 per month is exempt ERN/month (approx — confirm) (Income Tax Proclamation No. 24/2011)

Band: ERN 801–1,000 per month — 5 percent (Income Tax Proclamation No. 24/2011)

Band: ERN 1,001–1,500 per month — 10 percent (Income Tax Proclamation No. 24/2011)

Band: ERN 1,501–2,000 per month — 15 percent (Income Tax Proclamation No. 24/2011)

Band: ERN 2,001–3,000 per month — 20 percent (Income Tax Proclamation No. 24/2011)

Band: above ERN 3,000 per month — 30 percent (Income Tax Proclamation No. 24/2011)

Overall progressive rate range — 2% to 30% percent (approx — lowest band reported as 2% by some sources) (Income Tax Proclamation No. 24/2011)

Collection method for employment income — Tax withheld at source by the employer (PAYE-equivalent) (Income Tax Proclamation No. 24/2011)

Residence test — Generally based on physical presence / domicile in Eritrea during the tax year (approx — confirm day-count test) (Income Tax Proclamation No. 24/2011)

Non-resident employment income — Taxed on Eritrean-source income; final withholding may apply (approx — confirm) (Income Tax Proclamation No. 24/2011)

Diaspora income tax — 2 percent (rehabilitation and recovery tax on worldwide income of Eritrean nationals abroad) (Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax))

Filing / payment of withheld tax — Employer remits monthly; annual reconciliation after year-end (approx — confirm exact dates) (Income Tax Proclamation No. 24/2011)