---
name: er-income-tax
description: "Source-cited draft: personal income tax for Eritrea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/er-income-tax"
  jurisdiction: "ER"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Eritrea Personal Income Tax

## Personal income tax bands (employment income)

Personal income tax is progressive and applied at source on employment income. The monthly bands below are widely reported by country tax guides; the precise schedule should be confirmed against the Income Tax Proclamation No. 24/2011.

- **Tax-free threshold (monthly employment income)** — Up to ERN 800 per month is exempt ERN/month (approx — confirm)  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Band: ERN 801–1,000 per month** — 5 percent  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Band: ERN 1,001–1,500 per month** — 10 percent  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Band: ERN 1,501–2,000 per month** — 15 percent  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Band: ERN 2,001–3,000 per month** — 20 percent  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Band: above ERN 3,000 per month** — 30 percent  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Overall progressive rate range** — 2% to 30% percent (approx — lowest band reported as 2% by some sources)  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Collection method for employment income** — Tax withheld at source by the employer (PAYE-equivalent)  _(Income Tax Proclamation No. 24/2011)_
- **Residence test** — Generally based on physical presence / domicile in Eritrea during the tax year (approx — confirm day-count test)  _(Income Tax Proclamation No. 24/2011)_
- **Non-resident employment income** — Taxed on Eritrean-source income; final withholding may apply (approx — confirm)  _(Income Tax Proclamation No. 24/2011)_
- **Diaspora income tax** — 2 percent (rehabilitation and recovery tax on worldwide income of Eritrean nationals abroad)  _([Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax)](https://rivermate.com/guides/eritrea/taxes))_
- **Filing / payment of withheld tax** — Employer remits monthly; annual reconciliation after year-end (approx — confirm exact dates)  _(Income Tax Proclamation No. 24/2011)_

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `er-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/er-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.