Rental Income Tax/የኪራይ ገቢ ግብር እንዴት ይሰላል
HTML-код
- Опубликовано: 7 сен 2024
- How to calculate rental income tax in Ethiopian context, Rental Tax rates for companies and individuals in Ethiopia. Tax Brackets, how we can easily calculate our rental income tax using excel by ourselves.
የሂሳብ መዝገብ የመያዝ ግዳታ ያለበት ግብር ከፋይ በአንዴ የግብር ዓመት የሂሳብ መዝገብ የመያዝ ግዳታ የሌለበት ግብር ከፋይ ግብር የሚከፈልበት ገቢ በሚሰላበት ጊዜ የሚከተለት ወጪዎች በተቀናሽ ይያዛለ፡፡ ታክስን ሳይጨምር የመሬቱ ወይም ከተከራየው ቤት ጋር በተገናኘ ግብር ከፋዩ ለመንግስት ወይም ለከተማ አስተዳደር በግብር ዓመቱ ውስጥ የከፈሊቸው ክፍያዎች፣ ለቤቶች፣ለቤት ዕቃና መሳሪያ ማደሻ፣ መጠገኛና ለእርጅና መተኪያ የሚሆን ከቤት ዕቃና ከመሣሪያ ኪራይ ከሚገኘው ጠቅላላ ገንዘብ ላይ 50 በመቶ፣ ከላይ የተመለከተው 50% ተቀናሽ በማናቸውም ሁኔታ የሂሳብ መዝገብ የመያዝ ግዴታ ላለባቸው ግብር ከፋዮች ተፈፃሚ አይሆንም፡፡
Please subscribe, share and like this video.
Very Informative, Thank you !
Depreciation እና የተለያዩ ወጪዎች ለግለሰብ አከራዮች ይቀነሳል?
Yes, the 50% of the total rental income is considered to be covering the depreciation and allowable expenses mentioned in the presentation. The tax is calculated as per the schedule for individual renters (lessor's). But, if the individual wants to keep accounting records and prepare financial statements, the revenue office will check first and might reject and decide to charge the tax based on the schedule if they feel the documentation isn't appropriate.
@@paexecutive In America depreciation is a powerful tool. If someone owns a 15,000,000 birr property taking 5% depreciation every year means, for several years there will be no income tax for example if it was rented for 50,000 (there will be negative balance to be credited for futures years)
የ ኤክሴል ፎርሙላውን ብታስቀምጠው ጥሩ ነበር ከ ቪዲዮው ላይ ኮፒ ማድረግ ስለማይችል ማለት ነው
@@garedmaru785 Please join me with telegram channel "practical accounting Executive "
በጣም አመሰግናለሁ አግኝቸዋለሁ
Hello thanks how to download this excel formula ?
@@pavecustoms1853 please join our telegram channel named "Practical Accounting Executive" you can find here the downloadable format
ያልተከራየበት ግዜ ኪሳራ እንደ ወጭ ይወራረድለታል?
Hello Dear, If the owner is an individual lessor, the time spent without rent is not considered. You expected to be taxed when you rent the house and the related expenses are deducted as per the allowable percentage. The income Period should match the expenses.
@@paexecutive I see. But if the lessor is a PLC the vacancy/lose from not renting is considered?
@@chicago9458 Practically in Ethiopia, i have experienced rejection of expenses related to unrented building. And their expalnation were matching the income earned from the building with the expenses. But, for businesses established for rental purpose only, they can accumulate the depreciation of building starting the date of ready for rent and the deduction started the building begins generating revenue.
Is there other charge like for tember?
Yes, the charge will be on the rental contracts. Stamp duty tax, which is imposed on the the amount of the contact with the rate 0.5%.
አከራይ ለተከራይ ቤቱን በ5000 ብር በውልና ማስረጃ ቢዋዋሉ የ5000@.5% ብር 25 ተከራይ ይከፍላል
Addis yetegebeba yegeleseb bet endet new??? genebata fekad alegn
To be rented the building should be completed and ready to be used and the owners should have the certificate of use for the new building to be issued from construction and permit government office.
After that the rent taxes will be charged the same according to the rental income. There is no connection with the construction permit. But, to rent the building, we should have the right of title deed certificate or right of attorney to lease or rent the building.
ሰለማብራሪያው እናመሰግናለን እባክህ አሮጊት ሰለሆንኩ አልገባኝም ሰልክህን ንገረኝ
ርእሱ የኪራይ ገቢ ግብር ይላል እንደገባኝ ከሆነ ማንኛውንም አይነት ኪራይ ማለት መስሎኝ ነበር:: ውስጥ ግን የቤት ኪራይ ግብር ይላል:: ይህ ማለት የንግድ ቤት ኪራይን አይጨምርም? ለምሳሌ በግለሰብ የተያዙና የሚከራዩ ሱቆችን ይመለከታል?
It includes all rentals. But, if the rental income takes the lessor to the higher taxpayers such as Taxpayers Category "A'' and ""B'', they're forced to maintain accounting records and need to report as per the prepared financial statements. If they fail to document that, the revenues office will impose the tax based on 35% of the total rental income as expense and 65% taxable revenue. However, for taxpayers Category C, what is presented in the lesson works. For PLC's and Share companies, they must prepare financial statements and allowable expenses will be deducted and the remaining taxable income is taxed at 30%.
@@paexecutive thank you so much 🙏🏾
ክራይ በሁለት ይከፈላል የምኖርያ እና የንግድ ተብለው ወንድሜ አሰራሩ አለገባህም
@@user-kg4jw6pz6k please listen the lesson attentively first. The presentation is for individuals that that means for tax payers categorized under B&C, for companies categorized under A, i didn't indicate the details but the rate applied should be 30% after completing preparation of financial statements.
If you identified any error or mistake plaese call me with 0912615830
I doubt you follow the listen from start to finish.
እባክህ ምንም ሳልቀንሥ በወር 50500 አከራያለሁ የምከፍለው 75000 ነው እንዴት ነው
@@user-uk9zy6eh8g 88,050
@@user-uk9zy6eh8g 50500*12*50%*35%-18000
የምንም ተመዝጋቢ አይደለሁም
If you have rented and you annual rental income passes 7200 Birr, you are obliged to pay rental income tax
የህንፃው ገቢ 858,783.00 ነው 15% tax ስንት ይሆናል
From where do you bring 15%? Or do you want to say 50% of the total annual income as you mentioned ?