---
name: er-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "ER"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Eritrea VAT / GST

## No VAT — sales tax and services tax

- **VAT / GST status** — Eritrea has no VAT or GST; it applies sales tax and services tax instead  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994) — https://www.pwc.co.za/en/publications/vat-in-africa/eritrea-overview.html)_
- **Sales tax on goods** — 4% percent (approx — sources vary 4%–5%; confirm)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994) — https://taxatlas.io/country/eritrea)_
- **Services tax (sales tax on services)** — 10% percent (approx — confirm)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994) — https://taxatlas.io/country/eritrea)_
- **Excise tax** — Levied separately on specified goods (e.g. alcohol, tobacco, fuel) at varying rates (approx — confirm schedule)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994))_
- **Input tax credit mechanism** — None — sales tax is cumulative (cascading), not a credit-offset VAT  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994))_
- **Registration threshold** — No published VAT-style turnover threshold; registration governed by sales/excise tax rules (approx — confirm with Inland Revenue Department)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994))_
- **Filing / remittance frequency** — Periodic (commonly monthly) returns and remittance to the Inland Revenue Department (approx — confirm)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994))_
- **Reverse charge on imported services** — No VAT-style reverse charge mechanism exists (no VAT system)  _(Sales and Excise Tax Proclamation (Legal Notice 64/1994))_

Eritrea does not operate a value-added tax (VAT) or GST. Instead it levies a cumulative sales tax on goods and a services tax, governed by the Sales and Excise Tax legislation first introduced in 1994. Rates and registration details should be confirmed with the Inland Revenue Department.

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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).

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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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/er-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.