Ethiopia capital gains tax calculator
Ethiopia taxes a gain on a taxable asset under Schedule D: one 15% rate on shares, bonds and buildings since 8 July 2025, with a 30% inflation adjustment to the cost base, and the older 15% immovable-property / 30% shares-and-bonds split before that.
Work out the tax on a share, property, crypto or unlisted disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator applies the Ethiopian fiscal year (8 July to 7 July), the private-residence exclusion and the year’s class rules, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Federal Negarit Gazette proclamation text and the sources each record cites.
Current rules
The rates behind the number
The capital gains rate and the inflation adjustment by Ethiopian fiscal year
| Fiscal year | Rate | Private residence | Inflation adjustment |
|---|---|---|---|
| 2021-22 | 15% immovable property; 30% shares and bonds | Excluded if held 2 years | None |
| 2022-23 | 15% immovable property; 30% shares and bonds | Excluded if held 2 years | None |
| 2023-24 | 15% immovable property; 30% shares and bonds | Excluded if held 2 years | None |
| 2024-25 | 15% immovable property; 30% shares and bonds | Excluded if held 2 years | None |
| 2025-26 | 15% on shares, bonds and buildings | Excluded if held 2 years | 30% of the cost base |
| 2026-27 | 15% on shares, bonds and buildings | Excluded if held 2 years | 30% of the cost base |
| 2027-28 (planning) | 15% on shares, bonds and buildings | Excluded if held 2 years | 30% of the cost base |
Rules and exemptions
| Rule | Value |
|---|---|
| Fiscal year | 8 July to 7 July of the following year |
| Gain formula through fiscal 2024-25 | Consideration for the disposal less the cost of the asset (article 57(3)) |
| Gain formula from 8 July 2025 | Consideration less the cost plus a 30% inflation adjustment to that cost (article 61(3), as printed in the Amharic text) |
| Taxable assets through fiscal 2024-25 | Immovable property (Class A, 15%); shares and bonds (Class B, 30%) |
| Taxable assets from 8 July 2025 | Shares, bonds and buildings, at a single 15% |
| Private residence | A building held and wholly used as a private residence for the 2 years before disposal is excluded |
| Losses through fiscal 2024-25 | Offset gains of the same class in the year, then carry forward indefinitely against same-class gains |
| Losses from 8 July 2025 | One class: a loss on any taxable asset offsets a gain on another, and carries forward indefinitely |
| Related-party disposals | No loss is recognised, and the amount must be substantiated to the Ministry of Revenues |
| Crypto, funds/ETFs, other valuables | Not named taxable assets; offered provisionally at the securities rate |
| Payment deadline | Within two months after the date of the transaction giving rise to the income |
| VAT standard rate and registration threshold | 15%; registration required above ETB 2,000,000 of taxable supplies in a 12-month period |
Tables are built from the source records retrieved 2026-09-19; each links back to the gazette pages above. Crypto and other valuables are not named taxable assets and are taxed provisionally at the securities rate.
Questions
Ethiopia capital gains questions
How much is capital gains tax in Ethiopia?
From income derived on or after 8 July 2025 a single 15% applies to the gain on disposal of a taxable asset: shares, bonds and buildings. For earlier fiscal years the repealed article 57 split the rate: 15% for Class A immovable property and 30% for Class B shares and bonds. The gain is the consideration for the disposal less the cost of the asset, and from 8 July 2025 a 30% inflation adjustment is added to that cost.
What is Ethiopia's tax year for capital gains?
The Ethiopian fiscal year (EFY) runs from 8 July to 7 July of the following year. Capital gains are Schedule D income and the tax is paid within two months after the date of the transaction that produced it, not on an annual return deadline.
Is the sale of my home taxed?
A building held and wholly used as a private residence for the two years before disposal is outside the taxable-asset definition, so the gain is not taxed. The proclamation states a prior two-year period and prints no partial-use rule, so a building you lived in for less than the full two years, or used partly for business, is taxable here.
What is the capital gains tax rate in Ethiopia?
Ethiopian fiscal year 2026-27 (8 July 2026 to 7 July 2027). The Income Tax (Amendment) Proclamation No. 1395/2025 renumbered and replaced article 61 of Proclamation No. 979/2016: the rate on the disposal of a taxable asset is 15% (article 61(2)), a single rate for shares, bonds and buildings. Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
How is the gain calculated from 8 July 2025?
Gain formula: article 61(3) prints C - (A + B), where (in the Amharic operative text) A is the cost of the asset, B is a 30% inflation adjustment and C is the consideration for the disposal, so the gain is the consideration less the cost plus a 30% inflation adjustment to that cost. The gazette's English column labels A as the consideration and C as the cost, which inverts the formula; the calculator follows the Amharic text. The proclamation states no base for the 30% adjustment; this calculator applies it to the documented cost base and flags the point for legal confirmation. Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
When did the 2025 amendment take effect?
Two effective dates in the amendment: the alternative minimum tax applies to income collected from 8 July 2025; tax on Schedule D income and the withholding tax under renumbered article 97 apply from 7 August 2025; all other provisions apply to income derived on or after 8 July 2025. The gain formula and the 15% rate are 'other provisions' and so run from 8 July 2025, the start of this fiscal year. Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
What counts as a taxable asset?
Taxable asset means shares, bonds and buildings; a building held and wholly used as a private residence for 2 years prior to the disposal is excluded (article 61(7)), the same two-year exclusion as the repealed article 57(7)(a). Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
How do capital losses work?
Losses: article 61(4) keeps the same-class offset and the indefinite carry-forward and still bars a loss on a disposal to a related person or without substantiation. Because article 61(7) no longer defines Class 'A' and Class 'B', this calculator treats taxable assets as a single class from 8 July 2025, so a loss on one taxable asset offsets a gain on another. Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
How are crypto and other valuables taxed?
Crypto and other personal valuables are not named in article 61(7) (shares, bonds and buildings); this calculator treats them as taxable assets at 15% on a provisional basis. Check the Ministry of Revenues' position before relying on it. Source: https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf
When is the tax paid?
Filing and payment: the Ministry of Finance's tax compliance guide states that tax on a gain from the disposal of a Class 'A' or Class 'B' investment asset is paid within two months after the date of the transaction giving rise to the income. The Ethiopian fiscal year (EFY) runs from 8 July to 7 July of the following year. Source: https://www.mofed.gov.et/media/filer_public/86/fb/86fb37d6-8405-45ad-b439-560b3e818d45/tax_compliance_guide_for_foreign_investors_in_ethiopia.pdf