| Type of Payment | Withholding Rate | Threshold (ETB) | | :--- | :--- | :--- | | Real estate rent (building) | 5% | Above 600 ETB/year | | Real estate rent (other) | 2% | Above 600 ETB/year | | Contractors (local) | 2% | Above 10,000 ETB/payment | | Transport services | 1% | Above 2,000 ETB/payment | | Consultancy & technical fees | 10% | No threshold | | Lottery/prize winnings | 15% | Any amount |
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