Key Takeaways
- 15% applies to eligible Schedule D digital-content income above Br50,000 annually, Capital reports.
- Regulation 597/2026 also provides for Schedule C business-income taxation, depending on applicable conditions.
- Eligible Schedule D taxpayers must declare and pay quarterly within 30 days of quarter-end.
- Business-income taxpayers must record domestic, foreign, cash and non-cash earnings.
- Platforms and payment facilitators must report Ethiopian-resident creators and payments quarterly.
- Schedule D recipients must register for a Taxpayer Identification Number.
- Overseas accounts or payment receipt do not remove Ethiopian residents’ tax obligations.
Market Impact
The rules bring creator income, sponsor records and platform reporting into tax administration.
The article reports October 28 commencement, with one specified provision subject to a temporary Ministry of Finance decision.
Key Numbers
- 15% — eligible Schedule D rate
- Br50,000 — annual Schedule D threshold
- 30 days — quarterly filing window
Business Signal
Tax classification determines creators’ reporting and payment obligations.