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401.&-/,\ ., ;J&+ ;JH.fIJ FEDERAL NEGARIT GAZETTE
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
~1J»t-- Hm~'1 qon'}' cf:'1'C Q h"ti'l Mlil UP,C r,' </,'t ~i'i.(; ~.9".
md·r-p.,,f' t..Y,lrt\ce ~/f1'n6-o.,f'ce tTl1t\.n rfhlll1 'rro}Ir-1' 9D nC (1.). mfl4!~')' rmtTJ
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
of the Executi ve Organs of the Federal Democratic Republic h'}cf>?! t; he; nI,:Hlll')'oo'}')' h'P~' ~£},C X.~~·i-!lfm.g
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12.85
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;
~ ;Jt·}· ;JlttTJ T. ''"/ A~ ii,o.li Negarit Gazeta P.O.box 80,001
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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 .
I. h1(l "'1llC 'I' fooLf~ H001 oo~mC ttll"'l.;e:'l"C 1 O. Commencement of Period of Income Tax Exemption O~· 't11.
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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
If:. \,I-]'[';t=t\ CJ \,,,?,I1;J= tJ:J> ~"f h'1-9"~tJ +/''1' .,1 13. Exem ption of Capital Goods and Construction {)f\oo(f,
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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
No. Investment Areas Special Zone of In Other Areas Oromia
surrounding Addis Ababa
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
No. Investment Areas Special Zone of In Other Areas Oromia
surrounding Addis Ababa
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
Exemption from Exemption from
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
Exemption from Exemption from
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
surrounding Addis Ababa
Exemption from Exemption from
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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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
surrounding Addis Ababa
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
Not eligible for Not eligible for
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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www.chilot.me
Federal Negarit Gazette _ No.4 November 29th 2012 Page 6658
In Addis Ababa and
No. Investment Areas Special Zone of In Other Areas Oromia
surrounding Addis Ababa
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)
Exemption from Exemption from
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
Exemption from Exemption from
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
No. Investment Areas Special Zone of In Other Areas Oromia
surrounding Addis Ababa
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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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
surrounding Addis Ababa
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
Exemption from Exemption from
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)
Exemption from Exemption from
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
surrounding Addis Ababa
Not eligible for Exemption from
income tax income tax for 3
exemption years
Exemption from Exemption from
income tax for 3 income tax for 4
years years
Not eligible for Exemption from
income tax income tax for 5
exemption years
Exemption from Exemption from
income tax for 2 income tax for 3
years years
Exemption from Exemption from
income tax for 3 income tax for 4
years years
Exemption from Exemption from
income tax for 3 income tax for 4
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
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,
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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
Special Zone of In Other Areas Oromia
surrounding Addis Ababa
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
Exemption from Exemption from
income tax for 2 income tax for 4
years years
Exemption from Exemption from
income tax for 3 income tax for 4
years years
Exemption from Exemption from
income tax for 3 income tax for 4
years years
Exemption from Exemption from
income tax for 8 income tax for 9
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
surrounding Addis Ababa
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
Special Zone of In Other Areas Oromia
surrounding Addis Ababa
Not eligible for Not eligible for
Income tax income tax
exemption exemption
Not eligible for Not eligible for
Income
exemption
tax income tax
exemption
Not eligible for Not eligible for
Income tax incometax
exemption exemption
Not eligible for Not eligible for
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
Not eligible for Not eligible for
Income
exemption
tax income tax
exemption
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