Eritrea
Eastern Africa · ER · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 3% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Eritrea for more than 183 days in a calendar year (Article 2, Income Tax Proclamation No. 118/2016)
- having a domicile in Eritrea as determined under the Eritrean Civil Code (Article 2, Income Tax Proclamation No. 118/2016)
- having the management and control of a business in Eritrea (Article 2, Income Tax Proclamation No. 118/2016)
- being an Eritrean citizen liable to the 2% Recovery and Rehabilitation Tax on income earned while living abroad
Domicile / deemed-domicile
Stopping Eritrean tax obligations is difficult because Eritrea taxes both residents on worldwide income and its citizens abroad via the 2% Recovery and Rehabilitation Tax, and ceasing residency requires permanent departure, establishing residency elsewhere, formal notification, and tax clearance.