image of busy city street in Addis Ababa and skyline in the distance

Reporting and tax obligations in Ethiopia


Emory must file annual audits and reports with the Charities and Societies Agency each summer. Any income generated from business activities in country is subject to income tax on the net profit (income minus expenses).

The Charities and Societies Agency sets its fiscal year using the Gregorian (often referred to as the Ethiopian) calendar. The Ethiopian calendar begins on September 11 and ends on September 10 of each year, and the Ethiopian fiscal year runs from July 8 to July 7.

Emory and its affiliated programs must withhold and remit Ethiopian income taxes when paying local independent contractors. The withholding amount should be 2 percent of the invoice payment if the contractor has a Tax Identification Number (TIN) and 30 percent if the contractor does not have a TIN.

Emory programs operating in Ethiopia must coordinate activities with the tax office to ensure appropriate tax and reporting documents are filed in a timely manner, consistent with both Ethiopian and U.S. federal regulations.

Contacts

Stephen Frangis
Director, Fiscal Accountability
Office of the Controller
404-727-7290