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Legal Framework

Among the codes which are currently in force, the Commercial Code of 1960, Civil Code of 1960 and the Maritime Code of 1960 serves as basic frameworks for investment in Ethiopia. The  specific investment laws are Investment   Proclamation No.280/2002 and its amendment    No. 375/2003 and the Investment Regulation No.84/2003 and its amendment  No. 146/2008.

Ethiopian Investment Board   Directives:
 
   The Investment Board Directive to Determine the Duty Free Importation of Motor Vehicles for Investment Projects Amendment No. 4/2011

 
  The Directive to Implement the Council of Ministers Regulation No. 84/2003 (as amended) Article 9 Sub-Article 1(b) providing for Duty Free Importation of Buses used for Tour Operation Service Directive no. 5/2011.

 
A Revised Directive Issued to Determine the Duty Free Importation of the Type & Number of Motor Vehicles for Investment Projects

Directives Issued to Define and Identify ICT Areas Eligible for Income Tax and Duty-Free Incentives & Duty-Free   Importation of Technological Equipment

Laws Related to Investment are the following:
 
Environmental  Laws
Biosafety Procl.655
Development, Conservation and Utilization of Wildlife Proclamation
Forest Development, Conservation and Utilization Proclamation
Proc No. 197-2000 Ethiopian Water Resources Management
Proc No. 268-2002 Water Resources Development Fund Establish
Proc No. 299-2002 Environmental Impact Assessment
Proc No. 300-2002 Environmental Pollution Control
Reg No. 115-2005 Council of Ministers Ethiopian Water Resource
Water Resources Development Fund Establishment and Its Administration
 
 
Mining  Laws
Mining Operations Proclamation No.678 of 2010
Reg No. 27-1998 Mining Operations Council of Ministers Amendment
Reg No.124-2006 Mining Operations
 
Labour  Laws
Employment Exchange Services Proclamation
Proc No. 377-2003 Labour
Proc No. 466-2005 Labour (Amendment)
Proc No. 494-2006 Labour (Amendment) Proclamation
Reg No. 34-1998 Private Employment Agency License Fees Council
Rights to Employment of Persons with Disability Proclamation 568
 
Land Laws
Proc No. 272- 2002 Re-Enactment of Urban Lands Lease Holding
Proc No. 456-2005 Federal Democratic Republic of Ethiopia
 
 
Nationality and   Immigration Laws
Proc No. 270-2002 Providing Foreign Nationals of Ethiopian
Proc No. 354-2003 Immigration
Proc No. 378-2003 Ethiopian Nationality
Reg No. 101-2004 Providing Foreign Nationals of Ethiopian
Reg No. 114-2004 Immigration Council of Ministers
 
Trade, Taxation, Finance, and Insurance Laws
Banking Business Proclamation 592
Customs Proclamation 622
Definition of Powers and Duties of the Executive Organs of the FDRE 471
Excise Tax (Amendment) Procl.610
Excise Tax(Amendment) Procl.570
Income Tax Amendment Procl.608
Proc No. 110-1998 Stamp Duty
Proc No. 285-2002 Value Added Tax
Proc No. 286-2002 Income Tax
Proc No. 307-2002 Excise Tax
Proc No. 308-2002 Turnover Tax
Proc No. 329-2003 Trade Practice
Proc No. 334-2003 Authentication and Registration of Documents
Proc No. 410-2004 Copyright and Neighboring Rights Protection
Proc No. 467-2005 Authentication and Registration of Documents
Proc No.501-2006 TradeMark Registration
Reg No, 25-1997 Customs Tariffs Council of Ministers (Amendment)
Reg No. 11- 1996 Customs Tariffs Council of Ministers (Amendment)
Reg No. 12-1997 Inventions, Minor Inventions and Industrial
Reg No. 48-1998 Customs Tariffs Council of Ministers (Amendment)
Reg No. 55-1999 Customs Tariffs Council of Ministers (Amendment)
Reg No. 6-1996 Customs Tariffs Council of Ministers (Amendment)
Reg No. 78-2002 Council of Ministers Income Tax
Reg No. 80-2003 Customs Tariffs Council of   Ministers (Amendment)
Reg No. 89-2003 Customs Tariffs Council of   Ministers (Amendment)
Stamp Duty (Amendment) Procl.612
The National Bank of Ethiopia Establishment (Amendment)   Procl.591
The Revised Export Trade Duty Incentive Scheme Establishing Proclamation No.543/2007
Turnover Tax (Amendment) Procl.611
Commercial Registration and Business licensing Proclamation 686/2010

VAT (Amendment) Procl.609