የቤት ሽያጭ ላይ የሚከፈል ግብር | Capita gain tax in Ethiopia |capital gains tax |የካፒታል ሀብቶችን በማስተላለፍ የሚከፈል ግብር

How to calculate the capital gain on immovable property like a building according to Ethiopia tax proclamation?
capital gains tax (የካፒታል ሀብቶችን በማስተላለፍ የሚከፈል ግብር)-የካፒታል ሀብት ሽያጭ በመፈጸም እና በማስተላለፍ ከተገኘ ጥቅም ላይ የሚከፈል ግብር
According to Ethiopian Tax Law capital gains tax is imposed on the income from the disposal of certain investment areas.
The income tax proclamation No. 979/2016 imposes a certain amount of tax on income from a disposal of certain investment areas. Article 59 (1) of the Proclamation, states that a person who derives a gain on the disposal of immovable property, a share, or bond (referred to as a “taxable asset’) is liable to pay an income tax.
For the purpose of determining capital gains tax there are two types of taxable assets;
Class ‘A’ are immovable assets which includes a mining or petroleum right, or mining or petroleum information.
However, if the building is held and wholly used as a private residence for 2 years prior to the disposal of the asset, it is not considered an immovable asset and hence not subject to capital gains tax .
If the commercial building is considered an immovable asset, then it falls under Class 'A' taxable assets. The capital gains tax rate for Class 'A' taxable assets is 15% . Class ‘B’ taxable asset Means shares and bonds. The capital gains tax rate for Class 'A' taxable assets is 30%.
Calculate the capital gain on immovable property in Ethiopia can be done using the following steps, based on the Ethiopian tax proclamation:
Capital Gain = Net Sale Price - Adjusted Cost
Net Sale Price (ሀብቱ የተሸጠበት ዋጋ) = Sales Price - Selling Expenses
Adjusted Cost =(Asset Book Value) x (Current Inflation Index / Base Year Inflation Index)
capital Tax= capital gain*Tax Rate
#ethiopia #capitalgainstaxsolutions #ethiopianews
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[@wendwesenshiferaw2109]

አዲሱን የስም ማዛወሪያ ክፍያ አሰራር መረጃ ብትሰጠን Thank you!!

[@ASR9475]

Thank you. I got a clear picture on how to calculate tax on capital tax

[@AliJemal-iz7gz]

Thanks u I got from you very important knowledge

[@yohanneslissanu2120]

Thanks for ur explanation

[@Addistoday]

great channel and well explained!

[@derejetadesse7304]

Excellent 👌

[@befikerbeminet5661]

በጣም እናመሰግናለን

[@ethioadis5820]

Thanks

[@tsegayebirhane5157]

How can know the price of the bold.because he is not registered the building materials when he built the building ?

[@andyrose16]

Very Nice explanation. Thank you. But One thing ...Depreciation How do we calculate it ? and one more could you able to make a video how do we calculate capital gain on Land properties ?

[@tsegayebirhane5157]

For example how much the inflation cost for the year 2015 e c ?

[@newlife9989]

Wellahi allah ewketeken yechemerelek mn yahel banete vidowoch tetekami endehonkugn atakem🙏

[@hanitubeaccounting]

ጀዛአከላህ

[@omerhussein4865]

Depletion yalteyazelet yenigid bet inflation index kewanaw waga ayeseram woy?

[@EyobBolt-em4ff]

የአፓርትመት ስራልን እናመስግናለን

[@samueltafere5400]

እጅግ በጣም ግልፅና መሰረት ያለው ትምህርት ንው የምታቀርበው ላመሰግንህ እውዳለው ቀጥልበት። ይህ እንዳለ ሆኖ የተንቀሳቃሽ ቀዋሚ ንብረቶች ላይ ኣጀስትመንት ኮስት መስራት ይቻላል ወይ ?

[@BARNABASBekele-yl7jt]

How can calculate if depreciation is not give?

[@tsionfze6097]

What about vat if it is plc

[@firewdonga5727]

class B type capital gain tax አሰራር (የአክሲዮን) አሳየን?

[@henitadi2362]

Condeminem bishetea yekefelalea?

[@AhmedMohammed-wu3tw]

Where is class "B" please my sweet teacher

[@zenebesisay4130]

የተለያዩ የግብር አሰላል እና የግብር ህግ ምንነት ተጨባጭ እውቀት በማስጨበጥ ትልቅ ድርሻ አለህ፡፡ መመስገን አለብህ፡፡
ትንሽ አሻሚ የሆነ አንቀፅ ያልተረዳሁት አለ፡፡ ልትረዳኝ ብትችል
ኮንዶሚኒየም ቤት ለመኖሪያ ሲሸጥ ካፒታል ጌይን ታክስ ይሰላበታል?

[@befekadualeph950]

በተጨማሪ እነዚህ ሕንፃዎች በሽያጭ ሲተላለፉ ቫት ይቆረጥባቸዋል ወይ? ለምሳሌ በአክሲዮን የተደራጁ የገበያ ማዕከላት ሕንፃ ገንብተው ሱቆችን ለአባሎቻቸው በሽያጭ ወይም በስጦታ ሲያስተላልፉ ከካፒታል ጌን በተጨማሪ ቫት ይከፈላል? አመሰግናለሁ🙏🙏

[@astereshetehaile234]

የድሮ የመኖሪያ አፓርትመት ለ30 ዓመት ኖረንበት ለድርጅት አከራይተን ስንሸጠው እንከፍላለን ወይ

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የመኪና አሰራር እንደት ነው?

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የአዋጅ እና መመሪያ ቁጥሮችንም ብትገልፅ?

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በደንብ፡ገልፀህልናል፡አመሰግናለህ።

[@endalksemgin6444]

በደንብ ገልፀከዎል ግን አሰልች ነው

[@alemua306]

ጥሩ ዝግጅት ነው። ነገር ግን እንግሊዝኛ ታበዛለህ።

[@naodbekele3952]

ወዶ አይደለም