Ethiopia's Council of Ministers enacted Regulation No. 586/2026 on Investment Incentives Providing Tax and Customs Benefits on February 23, 2026, replacing the previous incentive framework. The regulation grants income tax holidays, customs duty exemptions on capital goods, and loss carry-forward rights to qualifying foreign and domestic investors.
埃塞俄比亚部长理事会于2026年2月23日颁布第586/2026号《提供税收和海关优惠的投资激励条例》，取代此前的激励框架。条例向符合条件的外国和本国投资者提供所得税假期、资本货物进口关税豁免及亏损结转权利。
Ethiopia's standard corporate income tax rate is 30%, so every year of tax holiday directly saves nearly one-third of operating profit in tax. Manufacturing investors can receive income tax exemptions ranging from 4 to 10 years, with longer periods for investments located outside Addis Ababa and in export-oriented sectors.
埃塞俄比亚法定企业所得税率为30%，每获得一年免税期即直接省下近三分之一的经营利润税负。制造业投资者可获得4至10年不等的所得税豁免，位于亚的斯亚贝巴以外地区及出口导向型行业的项目期限更长。
| Incentive Item 优惠项目 | Standard Treatment 常规待遇 | Under Reg. 586/2026 条例下待遇 |
|---|---|---|
| Corporate income tax 企业所得税 | 30% | 0% for 4–10 years 免税4–10年 |
| Import duty on machinery 机械设备进口关税 | Up to 35% 最高35% | 0% 全免 |
| Loss carry-forward 亏损结转 | 5 years 5年 | Extended during holiday 免税期内延长 |
Investors must obtain an investment permit from the Ethiopian Investment Commission (EIC) and register the project in an eligible sector listed in the regulation's schedule. The customs exemptions require submitting a capital goods list for approval before shipment — goods imported before approval lose the duty-free status.
投资者须向埃塞俄比亚投资委员会（EIC）申请投资许可证，并将项目登记在条例附表所列的合格行业中。关税豁免要求在货物发运前提交资本货物清单获批——先发货后报批的货物将丧失免税资格。
- Manufacturers in textiles, leather, agro-processing: check the regulation's sector schedule to confirm your project's exemption tier (4, 6, 8 or 10 years depends on location and export ratio).
- Companies mid-negotiation: projects permitted after February 23, 2026 fall under the new rules — do not rely on quotes based on the old regulation.
- Exporters: locating outside Addis Ababa adds roughly 2 extra exemption years, which at a 30% tax rate outweighs higher logistics costs for most light manufacturing.
- 纺织、皮革、农产品加工企业：核对条例行业附���，确认项目免税档位（4、6、8或10年取决于选址和出口比例）。
- 正在谈判中的企业：2026年2月23日之后获批的项目适用新条例，不要沿用旧条例测算的报价。
- 出口型企业：选址在亚的斯亚贝巴以外可多获约2年免税期，按30%税率计算，多数轻工业项目的额外物流成本完全可以被覆盖。
Step one: commission a side-by-side comparison of your project under the old and new regulation to lock in the applicable exemption tier. Step two: file the investment permit application with EIC and get the capital goods list approved before signing equipment purchase contracts. Step three: incorporate loss carry-forward planning into your financial model from year one — during a 10-year holiday, sequencing taxable profits determines how much of the 30% rate you ever actually pay.
第一步：委托机构按新旧条例对项目做平行测算，锁定适用的免税档位。第二步：向EIC提交投资许可申请，并在签署设备采购合同之前完成资本货物清单审批。第三步：从第一年起把亏损结转纳入财务模型——在长达10年的免税期内，应税利润的排布顺序决定了你最终实际缴纳多少30%档的税。
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