Source-cited draft: tax overview for Eritrea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Use OpenAccountants for Tax Overview in Eritrea.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax (fiscal) year
Calendar year, 1 January to 31 December ((approx — confirm))Income Tax Proclamation No. 24/2011
Currency
Eritrean Nakfa (ERN / Nfk)Bank of Eritrea / national currency
Tax authority
Inland Revenue Department, Ministry of FinanceMinistry of Finance (Eritrea)
Basis of taxation
Primarily territorial / source-based — income arising in Eritrea is taxed; residents may be taxed more broadly ((approx — confirm))Income Tax Proclamation No. 24/2011
Diaspora 'rehabilitation and recovery' tax
2%Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax)View source ↗
Top personal income tax rate
30%Income Tax Proclamation No. 24/2011View source ↗
Standard corporate income tax rate
30%Income Tax Proclamation No. 24/2011View source ↗
Does Eritrea have VAT/GST?
No VAT/GST. Indirect tax is a sales tax (goods) and services taxSales and Excise Tax Proclamation (Legal Notice 64/1994)View source ↗
Main annual filing
Annual income tax return after the close of the calendar year ((approx — confirm exact due date))Income Tax Proclamation No. 24/2011
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Eritrea operates a source-based direct tax system administered by the Inland Revenue Department under the Ministry of Finance. The principal statute is the Income Tax Proclamation No. 24/2011; indirect tax is a sales/excise tax rather than a VAT.
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Other Eritrea computations in the OpenAccountants Tax Library.