Ethiopia
Schedule C business profit at progressive rates up to 35%, not capital gains, with smaller traders potentially under a turnover-based Category B regime after the 2025 reform. Crypto treatment is uncertain, but payouts are generally ordinary business income in ETB at receipt.
Self-employment / business profit income (Schedule C / Category B for individuals); ordinary business income, not capital gains.
Schedule C taxed on the same progressive scale as employment, 0/10/15/20/25/30/35% (top 35%); small taxpayers below ETB 2m may be taxed on turnover (~2-9%).
Pension contributions apply to formal employment; the self-employed are generally outside the mandatory scheme on this income.
Schedular system reformed by Proclamation 1395/2025: Category A (turnover above ETB 2m, full books) vs Category B (below, presumptive). Annual self-assessment.
Crypto is largely restricted/unregulated with no specific income tax; such payouts would be treated as business/other income (emerging ~5% digital-income provisions). High uncertainty.