Eritrea Personal Income Tax
Detailed personal income tax rates and rules for Eritrea in 2026.
Income TaxERN
Eritrea levies progressive income tax with rates from 2% to 30%. Employment income is taxed at source. Eritrean nationals living abroad are subject to a 2% rehabilitation and recovery tax on worldwide income.
| Income Range (ERN) | Tax Rate |
|---|---|
| Nfk 0 – Nfk 3K | 2% |
| Nfk 3K – Nfk 6K | 6% |
| Nfk 6K – Nfk 12K | 12% |
| Nfk 12K – Nfk 24K | 18% |
| Nfk 24K – Nfk 48K | 22% |
| Nfk 48K+ | 30% |
Filing Deadline
February 28 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Eritrea.
How Eritrea Income Tax compares
Eritrea’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Eritrea
30%
Africa average
32.3%
Global average
27.7%
