የቤት ኪራይ ገቢ ግብር

The document outlines Ethiopia’s residential‑rental income tax system, presenting the progressive tax brackets (0 % up to 7,200 ETB, then 10 %‑35 % up to 130,800 ETB and above) and explaining that taxable income is the net rent after deducting allowable expenses such as land lease, repairs, equipment, and other related costs. It also details reporting obligations for landlords, the required registration information, and the 30 % withholding rate for corporate payers, while noting that the tax is payable on the landlord’s annual net rental earnings.