Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 222

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 222
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. Additionally, upon payments of dividends to the shareholders, no Cayman Islands
withholding tax will be imposed.

Hong Kong

E-Home Hong Kong is not subject to tax on income
or capital gain since there have no operations in Hong Kong for the years ended June 30, 2025, 2024 and 2023, respectively.

F-29

PRC

Income Tax

On March 16, 2007, the National People’s
Congress of PRC enacted an Enterprise Income Tax Law (“ EIT Law”), under which Foreign Investment Enterprises (“ FIEs”)
and domestic companies would be subject to enterprise income tax (“ EIT”) at a uniform rate of25%. The EIT Law became effective
on January 1, 2008. 25% tax rates apply to all the PRC operation subsidiaries in the Company.

The provision for income tax for the years ended
June 30, 2025, 2024 and 2023, consisted of the following:

                                     2025      2024         2023                 
  Current income tax provision       $         $21,624      $         ( 138,418  
  Deferred income tax provision                -                        424,753  
 ─────────────────────────────────────────────────────────────────────────────────
  Total                              $         $21,624      $           286,335  

The following table sets forth reconciliation
between the statutory EIT rate and the effective tax for the years ended June 30, 2025, 2024 and 2023, respectively:

                                                                   2025                       2024                        2023                    
  Loss before income taxes                                         $         ( 5,933,702      $         ( 13,446,001      $         ( 11,760,317  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Provision for income taxes at statutory tax rate in the PRC                ( 1,483,426                 ( 3,054,079                 ( 2,798,020  
  Temporary difference not recognized as deferred tax assets                 1,483,426                     3,068,137                   3,078,891  
  Effect of expense for which no income tax is deductible                    -                                 7,566                       5,464  
  Income tax expense                                               $         -                $               21,624      $              286,335  

The significant