Source-cited draft: vat / gst 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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Every figure is drawn from this Tax Guide and cited to its source.
VAT / GST status
Eritrea has no VAT or GST; it applies sales tax and services tax insteadSales and Excise Tax Proclamation (Legal Notice 64/1994) — https://www.pwc.co.za/en/publications/vat-in-africa/eritrea-overview.html
Sales tax on goods
4%Sales and Excise Tax Proclamation (Legal Notice 64/1994) — https://taxatlas.io/country/eritrea
Services tax (sales tax on services)
10%Sales and Excise Tax Proclamation (Legal Notice 64/1994) — https://taxatlas.io/country/eritrea
Excise tax
Levied separately on specified goods (e.g. alcohol, tobacco, fuel) at varying ratesSales and Excise Tax Proclamation (Legal Notice 64/1994)
Input tax credit mechanism
None — sales tax is cumulative (cascading), not a credit-offset VATSales and Excise Tax Proclamation (Legal Notice 64/1994)
Registration threshold
No published VAT-style turnover threshold; registration governed by sales/excise tax rulesSales and Excise Tax Proclamation (Legal Notice 64/1994)
Filing / remittance frequency
Periodic (commonly monthly) returns and remittance to the Inland Revenue DepartmentSales and Excise Tax Proclamation (Legal Notice 64/1994)
Reverse charge on imported services
No VAT-style reverse charge mechanism exists (no VAT system)Sales and Excise Tax Proclamation (Legal Notice 64/1994)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Eritrea does not operate a value-added tax (VAT) or GST. Instead it levies a cumulative sales tax on goods and a services tax, governed by the Sales and Excise Tax legislation first introduced in 1994. Rates and registration details should be confirmed with the Inland Revenue Department.
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Other Eritrea computations in the OpenAccountants Tax Library.