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401.&-/,\ ., ;J&+ ;JH.fIJ FEDERAL NEGARIT GAZETTE

OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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19th Year No. 4 ADDIS ABABA 29th November 2012

OTJorlifiJ.

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CONTENTS

Regulation No. 270/2012 Investment Incentives and Investment Areas Reserved for

Domestic Investors Council of Ministers Regulation .... .. ..... . .... . .. . .. . . ... .. .. ... . .. ... . ... . ... . .. ... . . . . .. .. . .. . ... . . . Page 6646

Schedule . . . . . .. . . .... . .. .. . ..... . ..... . . . .. . .... . . . ....... Page 6653

COUNCIL OF MINISTERS REGULATION No. 27Q(Z012

~OUNCIL OF MINISTERS REGULATION ON

INVESTMENT INCENTIVES AND INYESTMENT

AREAS RESERVED FOR DOMESTIC INVESTORS

This Regulation is issued by the Council of Ministers

Pursuant to Article 5 of the Definition of Powers and Duties ,,'ryflC t\ooroo'} orotTJm' h'P~' ~£},C ~tU!lifoi

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of Ethiopia Proclamation No. 691/2010 and Article 39 of the

Investment Proclamation No. 769/2012.

PART ONE

GENERAL

1. Short Title

This Regulation may be cited as the "Investment Incen

tives and Investment Areas Reserved for Domestic

Investors Council of Ministers Regulation No. 270/2012".

, 2, Definitions

In this Regulation unless the context otherwise requires:

11 "Proclamation" means the Investment Proclamation

No. 769/2012;

21 the definitions provided for in Article 2 of the

Proclamation shall also apply to this Regulation;

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Federal Negarit Gazette _ NO.4 November 29'" 2012 Page 6647

3/ "Agency" means the Ethiopian Investment Agency

re-established under the Council of Ministers

Regulation No. 269/2012;

4/ "Board" means the Investment Board referred to in

Article 6(1) of the Council of Ministers Regu-Iatlon

No. 269/2012;

5/ "capital goods" means mach inery, equipment and

their accessories needed to produce goods or render

services and include workshop and laboratory

machinery and equipment necessary for same;

6/ "construction material" includes basic inputs

necessary for the construction of investment

projects;

7/ "customs duty" includes indirect taxes levied on

imported goods;

8/ "income tax" means tax levied on profits from

business and categorized as the revenue of the

federal government, regional governments or as

their joint revenue.

3. Investment Areas Reserved for Domestic Investors

II The following areas of investment are exclusively

reserved for Ethiopian nationals:

a)

b)

c)

d)

e)

f)

g)

h)

banking, insurance and micro-credit and

saving services;

packaging, forwarding and shipping agency

services;

broadcasting service;

mass media services;

attorney and legal consultancy services ;

preparation of indigenous traditional

medicines;

advertisement, promotion and translation

works;

air transport services using aircraft with a

seating capacity up to 50 passengers.

2/ For the purpose of sub-article (1) of this Article, a

business organization may have Ethiopian

nationality, provided that its total capital is owned

by Ethiopian nationals.

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Federal Negarit Gazette _ NO. 4 November 29th 2012 Page 6648

4. Investment Areas Allowed for Foreign Investors

11 A foreign investor shall be allowed to invest in

areas of investment specified in the Schedule

attached hereto, except those areas provided for in

number 1.3.3, 1.4.2, 1.7, 1.11.3, 1.11.4, 5.3, 6.2,

8.2,9.2,9.3 and 12 of the Schedule.

21 Notwithstanding the provisions of sub-article (I) of

this Article, the Board may allow foreign investors

to invest in areas other than those specified in the

Schedule, except those areas provided for in

Article 6 (1) and (2) of the Proclamation and

Article 3(1) of this Regulation.

3/ A foreign investor who invests pursuant to sub

article ( 1) or (2) of this Article may acquire a

private commercial road transport vehicle

necessary for his business operations.

PART TWO INVESTMENT INCENTIVES

SECTION ONE

EXEMPTION FROM INCOME TAX

5. Income Tax Exemption for New Enterprise

11 Any investor who invests to establish a new

enterprise shall be entitled to income tax exemption

as provided for in the Schedule attached hereto .

2/ Any investor who invests to establish a new

enterprise in:

a) the State of Gambela Peoples;

b) the State of BenshangullGumuz;

c) the State of Afar (except in areas within 15

kilo meters right and left of the Awash River);

d) the State of Somali ;

e) Guji and Borena Zones of the State ofOromia;

or

f) South Omo Zone, Segen (Derashe, Amaro,

Konso and Burji) Area Peoples Zone, Bench

Maj i Zone, Sheka Zone, Dawro Zone, Kaffa

Zone or Konta and Basketo Special Woredas

of the State of Southern Nations, Nationalities

and Peoples;

shall be entitled to an income tax deduction of 30%

for three consecutive years after the expiry of the

income tax exemption period specified in the

Schedule attached hereto.

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Federal Negarit Gazette _ NO. 4 November 29'h 20 12 Page 6649

6. Income Tax Exemption for Expansion or Upgrading of Existing Enterprise

Any investor expanding or upgrading his existing

enterprise pursuant to Article 2(8) of the Proclamation

shall, with respect to the additional income generated by

the expansion or upgrading, be entitled to income tax

exemption as provided for in the Schedule attached

hereto .

7. Additional Income Tax Exemption for Investors

Exporting Products or Services

Any investor who exports or supplies to an exporter as

production or service input, at least 60% of his products

or services shall be entitled to income tax exemption for

two years in addition to the exemption provided for in

the Schedule attached hereto.

8. Condition for Reducing Incentive

Notwithstanding the provisions of Article 5, 6 and 7 of

this Regulation, the income tax exemption to be granted

to an investor who engages in an area of manufacturing

industry or information and communication technology

development, without constructing his own production

or service riendering building, shall be one year lesser

than what is provided for in the Schedule attached

hereto.

9. Duty to Submit Information

An investor shall be entitled to the exemptions specified

in Article 5, 6 and 7 of this Regulation provided that he

submits all the required information to the relevant tax

authority .

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II The period of exemption from income tax shall

begin from the commencement date of production

or provision of service by the investor.

21 For the implementation of sub-article (I) of this

Article, the appropriate investment organ shall

notify the relevant tax collecting authority the

commencement date of production or provision of

service by the investor.

11. Declaration of Income During Income Tax Exemp

tion Period

An investor who is entitled to income tax exemption

shall declare, every year, the income he has obtained

during the exemption J1eriod to the appropriate tax

collecting authority.

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federal Negarit Gazette _ No.4 November 291h 2012 Page 6650

12. Loss Carry Forward

1/ An in vestor who has incun'ed loss within the period

of income tax exemption shall be allowed to carry

forward such loss for half of the income tax

exemption period after the expiry of such period.

2/ Notwithstanding the provisions of sub-article (I) of

this Article, for the purpose of calculating the

period of loss carry forward, a half-year period

shal l be considered as a ful l income tax period .

3/ Notwithstanding the provisions of sub-article (I)

and (2) of th is Article, an investor who has incurred

loss during the income tax exemption period may

not be allowed to carry forward such loss for more

than five income tax period.

SECTION TWO

\''1-9''~tJ +/''1' ." OlJn/.;r~ EXEMPTION FROM CUSTOMS DUTY

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Materials from Customs Duty

11 Any investor engaged in one of the areas of

investment specified in the Schedule attached

hereto, except those specified under numbers 7, I I,

14 and 15 of the Schedule, may import duty-free

capita l goods and construction materials necessary

for the establishment of a new enterprise or the

expansion or upgrading of an existing enterprise.

. 2/ For the implementation of sub-article ( 1) of thi s

Article, the investor sha ll submit, in advance, the

list of capital goods and construction materials to

be imported duty-free and get approval of same

from the appropriate investment organ.

3/ If an investor entitled to a duty-free incentive buys

capital goods or construction materials from local

manufacturing industries, he shall be refunded with

the customs duty paid for the raw materials or

components used as inputs for the production of

such goods.

4/ An investor eligib le to a duty-free incentive

pursuant to this Article, shall be allowed to import

spare parts the value of which is not greater than

15% of the total value of the capital goods within

five years from the date of commissioning of his

project.

14. Exemption of Motor Vehicles from Customs Duties

The total or partial exem ptions of motor vehicles fro m

customs duti es shal l be determined by directive to be

issued by the Board based on the types and nature of

in vestment projects.

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Federal Negarit Gazette _ No. 4 November 29'h 2012 Page 6651

15. Transfer of Duty-Free Imported Goods

I I Capital goods or construction materials or motor

vehicles imported free of customs duty may be

transferred to persons with similar duty-free

privileges.

21 Notwithstanding the provision of sub-article (I) of

this Article, the capital goods or construction

materials or motor vehicles imported fTee of

customs duty may be transferred, upon effecting

payment of the appropriate customs duty, to

persons having no similar duty-free privileges.

31 The in vestor may re-export the duty-free imported

capital goods or construction materials or motor

vehicles.

4/ Any investor who contravenes the provisions of

this Article shall be punishable in accordance with

the relevant provisions of the Customs Proclamation. . PART THREE

MISCELLANEOUS PROVISIONS

16. Repealed and Inapplicable Laws

I I The Investment Incentives and Investment Areas

Reserved for Domestic Investors Counci l of

Ministers Regulation NO.84/2003 (as amended) is

hereby repealed.

21 No regulation , directive or customary practice

shall , in so far .as it is inconsistent with this

Regulation, be applicable with respect to matters

provided for in this Regulation.

17. Transitory Provisions

I I Notwithstanding the provision of Article 16 of this

Regulation, incentives granted pursuant to the

Investment Incentives and Investment Areas

Reserved for Domestic Investors Council of

Ministers Regulation No. 84 /2003 (as amended)

and the directives issued there under shall continue

to be effective.

21 Where an investor eligible for incentives granted

pursuant to the Investment Incentives and

Investment Areas Reserved for Domestic Investors

Council of Ministers Regulation NO.84/2003 (as

amended) and directives issued there under has not

yet exercised his right, opts instead to be a

beneficiary of incentives provided for in this

Regulation, he may notify the appropriate

investment organ and be entitled thereto.

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1'1, Z7i.U.2f t .. 'y./rG\ ~;JtT ;JILtTJ cf!'l'C !i U~C ~ .,.., f7i.~ 'i.ro. Federal Negarit Gazette _ NO. 4 November 29th 2012 Page 6652

!~ . 1.10- f'"l.O'lO-l· '1.11. 18. Effective Da te

f,u Y:Hl nt..Y.t·A ~.?t,.) . .?ltfTJ ;r')'qo h(J)fTJfl·)· This Regulation shall come into force on the date of

'V} ~9"C' fO'l f.lf'lA:: publication in the Federal Negarit Gazette.

n~.ll nflll U~C n ,,"'} f7i.(; ~.9" Done at Addis Ababa, this 29th day of November, 2012 .

')~fltT<JCfva I.c\fI~ HAILEMARIAM DESSALEGN

fh.-l·r-A'f 4..1.t.t\1f J4.,'l"ht.l\.f'f tTilfl.h PRIME MINISTER OF THE FEDERAL

m~t\~ '"l.tll-l·C DEMOCRATIC REPUBLIC OF ETHIOPIA

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Federal Negarit Gazette No.4 November 29th 2012 - Page 6653

SCHEDULE

INVESTMENT AREAS AND INCOME TAX EXEMPTIONS

In Addis Ababa and

No. Investment Areas Special Zone of In Other Areas Oromia

surrounding Addis Ababa

1 Manufacturing

1.1 Food Industry

1.1.1 Processing of meat and meat products

1.1.2 Processing of fish and fish products

1.1.3 Processing of fruit and/or vegetables

1.1.4 Manufacture of edible oil Exemption from Exem ption from

1.1.5 Processing of milk and/or manufacture of income tax for 3 income tax for 5 dairy products years years

1.1.6 Manufacture of starches and starch products

1.1.7 Processing of pulses, oil seeds or cereals,

excluding flour production

1.1.8 Manufacture of other food products

Exemption from Exemption from

1.1.9 Manufacture of sugar income tax for 5 income tax for 6

years years

l.1.10 Manufacture of chocolate, candy, biscuits Exemption from Exemption from

and other sweets (excluding ice creme and income tax for 1 income tax fo r 2

cakes) year years

1.1.11 Manufacture of macaroni, pasta and/or similar Exemption from Exemption from

income tax for 3 income tax fo r 5 products

years years

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Federal Negarit Gazette No. 4 November 29th 2012 - Page 6654

In Addis Ababa and



1.1.12 Manufacture of baby food, roasted and ground coffee, soluble coffee, tea, yeast, vinegar, Exemption from Exemption from mayonnaise, artificial honey, iodized salt or income tax for 2 income tax for 4 similar food products years years

1.1 .13 Processing of animal feeds

1.2 Beverage Industry

Exemption from Exemption from 1.2.1 Manufacture of alcoholic beverages income tax for 1 income tax for 2

year years

Exemption from Exemption from 1.2.2 Manufacture of wine income tax for 3 income tax for 4

years years

Exemption from Exemption from 1.2.3 Manufacture of beer and/or beer malt income tax for 2 income tax for 3

years years

1.2.4 Manufacture of soft drink, mineral water or Exemption from Exemption from income tax for 1 income tax for 2

other bottled water year years

1.3 Textile and Textile Products Industry

1.3.1 Preparation and spinning of cotton, wool, silk Exemption from Exemption from income tax for 4 income tax for 5

and similar textile fibers years years

Exemption from Exemption from 1.3 .2 Weaving, finishing and printing of textiles income tax for 5 income tax for 6

years years

1.3.3 Finishing of fabrics , yarn, warp and weft, Exemption from Exemption from

apparel and other textile products by bleaching, income tax for 3 income tax for 4 d~eing, shrinking, sanforizing, mercerizing or years years dressing

Exemption from Exemption from 1.l.4 Other textile finishing activities income tax for 2 income tax for 3

years years

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Federal Negarit Gazette No.4 November 29th 2012 Page 6655 I

In Addis Ababa and



1.3.5 Manufacture of knitted and crocheted fabrics

1.3.6 Manufacture of made-up textile articles, except Exemption from Exemption from

income tax for 4 income tax for 5 apparel

years years

1.3.7 Manufacture of carpets

1.3.8 Manufacture of wearing apparel (including Exemption from Exemption from sport wears) income tax for 5 income tax for 6

1.3 .9 Manufacture of accessories for textile products years years

1A Leather and Leather Products Industry


1A.1 Tanning of hides and skins up to finished level income tax for 5 income tax for 6

years years

1A.2 Tanning of hides and skins below finished Not eligible for Not eligible for

income tax income tax level

exemption exemption

lA.3 Manufacture of leather products (luggage, hand

bags, leather balls and similar products) Exemption from Exemption from

1A.4 ~-;.'."

Manufacture or'leather shoe income tax for 5 income tax for 6

years years 1A.5 Manufacture of accessories for leather products

1.5 Wood Products Industry Exemption from Exemption from

Manufacture of wood products (excluding saw income tax for 2 income tax for 3 milling timber making and assembling of semi- years years finished wood products)

l.6 Paper and Paper Products Industry

1.6.1 Manufacture of pulp Exemption from Exemption from

income tax for 5 income tax for 6 1.6.2 Manufacture of paper years years


1.6.3 Manufacture of paper packages incoirte tax for 3 income tax for 4

years years

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Federal Negarit Gazette No.4 November 29th 2012 Page 6656 I

In Addis Ababa and

No. Investment Areas Special Zone of In Other Arcas Oromia



1.6.4 Manufacture of other paper products income tax for 1 income tax for 2

year years

Not eligible for Not eligible for

1.7 Printing Industry income tax income tax

exemption exemption

1.8 Chemical and Chemical Products Industry

1.8.1 Manufacture of basic chemicals (including ethanol) Exemption from Exemption from

income tax for 5 income tax for 6 l.8.2 Manufacture of fertilizers and/or nitrogen years years

compounds

1.8.3 Manufacture of plastics and/or synthetic rubber Exemption from Exemption from in primary forms income tax for 3 income tax for 5

1.8.4 Manufacture of pesticides, herbicides or years years fungicides

1.8 .5 Manufacture of paints, varnishes or similar coatings; printing, writing and painting inks and · Exemption from Exemption from mastics income tax for 2 income tax 1'01' 4

1.8.6 Manufacture of soap and detergents, cleaning years years

and polishing preparations, perfumes and toilet preparations

Exemption from Exemption from 1.8.7 Manufacture of man-made fibers income tax for 5 income tax for 6

years years

1.8 .8 Manufacture of other chemical products Exemption from Exemption from (propellant powders, explosives, photographic income tax for 2 income tax for 3 films and similar products) years years

1.9 Basic Pharmaceutical Products and Pharmaceutical Preparations Industry

1.9.1 Manufacture of inputs of basic pharmaceutical Exemption from Exemption from income tax for 5 income tax tor 6

products and pharmaceutical preparations years years

Exemption from Exemption from 1.9.2 Manufacture or formulation of pharmaceuticals income tax for 4 income tax for 5

years years

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www.chilot.me

Federal Negarit Gazette No.4 November 29th 2012 - Page 6657 I

In Addis Ababa and

No. Investment Areas Special Zone of In Other Areas '')romia


1.10 Rubber and Plastics Products Industry

Exemption from - Exemption from

1.10.1 Nlanufacture of rubber products income tax for 3 income tax for 5

years years

1.10.2 Manufacture of plastic products used as inputs

for construction of buildings, vehicles or other Exemption from Exemption from

industrial products; plastic pipes or tubes and income tax for 4 income tax for 5

fittings used for irrigation and drinking water years years

supply as well as for sewerage system

;~c\ Exemption from Exemption from 1.10.3 Manufacture of other plastic products

income tax for 1 income tax for 2 excluding plastic shopping bags

year years

1.11 Other Non-Metallic Mineral Products Industry

l.11.1 Manufacture of glass and/or glass products Exemption from Exemption from

income tax for 4 income tax for 5 1.11.2 Manufacture of ceramic products years years

Not eligible for Exemption from

1.11 .3 Manufacture of cement income tax income tax for 4

exemption years


1.11.4 Manufacture of clay and cement products income tax income tax

exemption exemption

1.11.5 Cutting, shaping and finishing of marble and Exemption from Exemption from

income tax for 1 income tax for 2 limestone (excluding quarrying)

year years

Not eligible for Exemption from l.11.6 Manufacture of lime, gypsum and/ or similar

tax income tax for 2 mcome coatings

exemption years

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Federal Negarit Gazette _ No.4 November 29th 2012 Page 6658

In Addis Ababa and



1.11.7 Manuf<fcture of millstone, glass paper or Exemption from Exemption from income tax for 1 income tax for 2

sound-absorbing or heat- insulating materials year years

1.12 Basic Metals Industry (Excluding mining of the

mineral)


1.12.1 Manufacture of basic iron and steel income tax for 5 income tax for 6 years years

1.12.2 Manufacture of basic precious and other non-Exemption from Exemption from income tax for 3 income tax for 4

ferrous metals years years


1.12.3 Casting of iron and steel income tax for 4 income tax for 5 years years

1.13 Fabricated Metal Products Industry (Excluding

Machinery and 'Equipment)

1.13.1 Manufacture of structural metal products, Exemption from Exemption from

tanks, reservoirs and containers or steam income tax for 3 income tax for 4

generators years years

l. 13.2 Except corrugated metal sheets for rooting

and nails , manufacture of other fabricated Exemption from Exemption from metal products (hand tools , articles and income tax for 1 income tax for 2

similar products) year years

1.14 Computer, Electronic and Optical Products

Industry

1.14.1 Manufacture of electronic components and Exemption from Exemption from income tax for 4 income tax for 5

boards years years

1.14.2 Manufacture of computers and peripheral

equipment Exemption from Exemption from

1.14.3 Manufacture of communication equipment income tax for 3 income tax l'or 4

l.14.4 I'v1anufacture of consumer electronic years years

(television, DVD, radio and similar

equipments)

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Federal Negarit Gazette No.4 November 29th 2012 - Page 6659

In Addis Ababa and



1.14.5 Manufacture of measuring, testing, navigating,

control equipment or watches and clocks

1.14.6 Manufacture of medical equipment Exemption from Exemption from

income tax for 3 income tax for 4 (irradiation, electro-medical or electrot-

years years herapeutic equipment)

1.14.7 Manufacture of optical instruments or Exemption from Exemption from photographic equipment income tax for 2 income tax for 3

1.14.8 Manufacture of magnetic and optical media years years

1.15 Electrical Products Industry

1.15 .1 Manufacture of electric motors, generators, Exemption from Exemption from

transformers or electricity distribution or income tax for 4 income tax for 5

control apparatus years years

1.15 .2 Manufacture of accumulators or batteries

, 1.15.3 Manufacture of electrical wires or cables

(including fiber optics) and related products Exemption from Exemption from

income tax for 2 income tax for 4 1.15.4 Manufacture of electric lighting equipment

years years 1.15.5 Manufacture of domestic electrical appliances

1.15.6 Manufacture of other electrical equipment

,

- ---

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www.chilot.me

Federal Negarit Gazette No.4 November 29 th 2012 Page 6660 I I

In Addis Ababa and

No. Investment Areas Special Zone of Oromia

In Other Areas


1.16 Machinery/Equipment Industry

1.16.1 Manufacture of general-purpose machinery

(motor, lifting and handling equipments,

pumps and similar) Exemption from Exemption from

1.16.2 Manufacture of special-purpose(for income tax for 5 income tax for 6

agriculture, food processing; beverage, textile years years

and mining production and similar activities)

machinery

1.17 V chicles, Trailers and Semi-Trailers Industry


1.17.1 Manufacture of motor vehicles income tax for 2 income tax for 3

years years

1.17.2 Manufacture of bodies/components for motor Exemption

vehicles, trailers and/or semi-trailers from Exemption from

income tax for 3 income tax for 4 1.17.3 Manufacture of parts and accessories for

years years motor vehicles

Exemption from Exemption from 1.1 7.4 Manufacture of rai lway locomotives and

income tax for 5 income tax for 6 rolling stock

years years

Exemption from Exemption from 1.17.5 Manufacture of other transport equipment

income tax for 2 income tax for 3 (boats, bicycles, motor bicycles and similar

years years equipments)

1.18 Manufacture of office and household furniture

(excluding those made of ceramic) Exemption from Exemption from

1.19 Manufacturing of other equipment Qewellery and income tax for 1 income tax for 2

related articles, musical instruments, sports year years

equipment, games and toys and similar products)


1.20 Integrated Manufacturing, with Agriculture income tax for 4 income tax 1'01' 5

years years

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I I

No.

Federal Negarit Gazette No. 4 November 29th 2012 Page 6661

Investment Areas

Agriculture

2.1 Crop Production

2.1.1 Annual Crop Production

2.1.1 .1 Growing of cereals, leguminous crops

and/or oil seeds and rice

2.1.1 .2 Growing of vegetables and/or herbs

2.1.1.3 Growing of fiber crops

2.1.1.4 Growing of other annual crops (animal

feed, medicinal crops, aromatic,

spices and similar~ crops)

2.1.1 .5 Production of certified seed

2.l.2 Growing of Medium-Term Crops

2.1.2.1 Growing of flowers

2.1.2.2 Growing of medium-term fruits

(strawberry, blueberry and similar

crop~ ,

In Addis Ababa and

Special Zone of In Other Areas Oromia



income tax income tax for 3

exemption years


income tax for 3 income tax for 4

years years


income tax income tax for 5

exemption years



years years



years years



years years

2.1 .2.3 Growing of medium-term spices, Not eligible for

aromatic and/or medicinal crops (hulu, income tax

Exemption from

income tax for 4

years curmuma, black pepper and similar

crops) exemption

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No.

I

I

,

t

3

Federal Negarit Gazette _ No. 4 November 29th 2012 Page 6662

Investment Areas

2.1 .3 Perennial Crops Production

2.1.3.1 Growing of perennial fruits (mango,

In Addis Ababa and



avocado, banana, orange, papaya, grapes, Not eligible for Exemption from

passion fruits and similar crops) income tax income tax for 5

2.l.3.2 Growing of beverage crops (coffee, tea exemption years

and similar crops)

2.1.3.3 Growing of other perennial crops (rubber

tree, palm, jatropha, and similar crops)

2.2 Animal Production

2.2.1 Farming of domestic animals and production of

milk, eggs, raw wool and similar products

2.2.2 Farming of wild animals and production of

milk, eggs and similar products

2.2.3 Farming of bees / production of honey

2.2.4 Production of silk

2.2.5 Fish farming in artificial ponds (aquaculture)

2.3 Mixed (crop and animal) farming

2.4 Forestry

Not eligible for

income tax

exemption

Exemption from

income tax for 3

years

Not eligible for

income tax

exemption

Exemption from

income tax for 6

years

Exemption from

income tax for 4

years

Exemption from

income tax for 3

years



years years



years years



years years



years years

Information and Communication Technology Exemption from Exemption from

Development in areas to be determined by directi ve to be income tax for 4 income tax for 5

issued by the Ministry of Communication and

Information Technology years years

.-==========-~=-----

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Federal Negarit Gazette No.4 November 29th 2012 Page 6663 -

In Addis Ababa and

No. Investment Areas Special Zone of In Other Areas / Oromia


Exemption from Exemption from 4 Electricity generation, transmission and distribution income tax for 4 income tax for 5

years years

5 Hotel and Tourism

5.1 Star-designated hotel (including resort hotel), motel , Not eligible for Not eligible for income tax income tax ~ lodge and restaurant exemption exemption

Not eligible for Not eligible for 5.2 Grade 1 tour operation income tax income tax

exemption exemption

Not eligible for Not eligible for 5.3 Tour operation below grade 1 income tax income tax

exemption exemption

6 Construction Contracting

6.1 Grade 1 construction contracting (including water well and mineral exploration drilling) Not eligible for Not eligible for

income tax income tax 6.2 Construction contracting below grade 1 (including exemption exemption

water well and mineral exploration drilling)

Not eligible for Not eligible for 7 Real Estate Development income tax income tax

exemption exemption

8 Education and Training

8.1 Provision of secondary and higher education by , constructing own building

8.2 Provision of kindergarten, elementary and junior Not eligible for Not eligible for income tax income tax

secondary education by cOI?-structing own building exemption exemption

8.3 Provision of technical and vocational (including sports) training service

9 Health Services

\ 9.1 Provision of hospital service by constructing own building

Not eligible for Not eligible for 9.2 Provision of diagnostic center service by constructing mcome tax mcome tax

own building exemption exemption 9.3 Provision of clinical service by constructing own

building

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I

No.

10

11

! 12

13

Federal Negarit Gazette _ No. 4 November 29th 2012 Page 6664

Investment Areas

Architectural and Engineering Works, Technical

Testing and Analysis

10.1 Architectural and engineering works and related

technical consultancy services

10.2 Technical testing and analysis

Publishing

Capital Goods Leasing, Excluding Leasing of Motor

Vehicles

Import Trade

Importation of LPG and bitumen

Export Trade

In Addis Ababa and




Income tax income tax

exemption exemption


Income

exemption

tax income tax

exemption


Income tax incometax

exemption exemption


Income

exemption

tax income tax

exemption

Export trade excluding exporting of raw coffee , ' chat', Not eligible for Not eligible for

14 oil seeds, pulses, precious minerals and hides and skins Income tax income tax

15

I-

bought from the market; natural forestry products and exemption exemption

live sheep, goat, camel, cattle and equines not raised

by the investor

Wholesale Trade

Supply of petroleum and its by-products as well as

wholesale of own products


Income

exemption

tax income tax

exemption

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