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The document outlines Ethiopia’s income‑tax calculation tables and rules, showing how taxable income from various sources (e.g., business profit, rentals, wages, dividends, royalties, service fees) is reduced by allowable expenses and then taxed at progressive rates ranging from 0 % to 35 %. It includes example calculations, definitions of taxable versus tax‑exempt income, and references to the relevant tax law (Federal Income Tax Proclamation 979/2008).
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