​Ethiopia has enacted a new regulation requiring digital content creators and social media influencers with an annual gross income exceeding 50,000 birr to register for tax obligations and pay income tax.

​The Council of Ministers approved the updated federal income tax amendment regulation, officially published in the Federal Negarit Gazeta, to establish a formal legal framework for the rapidly expanding digital economy and digital content creation sector.

​Under the provisions of the new directive, any content creator earning above the specified threshold within a tax year is legally mandated to report their earnings and fulfill tax payments. Conversely, creators earning below the 50,000 birr threshold are eligible for tax adjustments or refunds through official channels.

​The regulation applies broadly regardless of platform hosting or international transactions, stipulating that accounts opened abroad or payments processed through foreign banks do not exempt residents from domestic tax compliance.

​To enforce transparency, digital platforms, social media applications, and advertising agencies facilitating payments must submit creator details—including IP addresses, SIM card origins, and physical locations—alongside payment amounts to tax authorities on a quarterly basis.

​Ministerial officials noted that the Ministry of Revenues retains the authority to adjust the 50,000 birr threshold via subsequent directives to accommodate changing economic conditions and inflation rates over time.