According to Article 2 of the Eritrean Income Tax Proclamation No. 118/2016, an individual is considered a tax resident of Eritrea if they meet any of the following criteria:
- Physical presence in Eritrea for more than 183 days in a calendar year.
- Domicile in Eritrea, as determined by the Eritrean Civil Code.
- Management and control of a business in Eritrea.
Impact of International Tax Treaties
Eritrea has entered into several double taxation agreements (DTAs) with other countries. These DTAs may modify or provide exceptions to the standard criteria for tax residency as defined in domestic law.
For example, the DTA between Eritrea and the United Kingdom provides that an individual is considered a resident of Eritrea if they are liable to tax in Eritrea by reason of their domicile, residence, or any other criterion of a similar nature. The DTA also includes tie-breaker rules for individuals who are considered residents of both Eritrea and the United Kingdom under each country's domestic law.
If you need any other informational tax guides for other countries, feel free to browse our other articles below:
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