Source-cited draft: tax overview for Eritrea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Eritrean tax system at a glance | 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. | |
| Tax (fiscal) year | Calendar year, 1 January to 31 DecemberIncome 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 broadlyIncome Tax Proclamation No. 24/2011 | |
| Diaspora 'rehabilitation and recovery' tax | 2% on worldwide income of Eritrean nationals living abroadProclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax) | |
| Top personal income tax rate | 30%Income Tax Proclamation No. 24/2011 |
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 library.
| Standard corporate income tax rate | 30%Income Tax Proclamation No. 24/2011 |
| 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) |
| Main annual filing | Annual income tax return after the close of the calendar yearIncome Tax Proclamation No. 24/2011 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.