Ethiopia Capital Gains Tax
Detailed capital gains tax rates and rules for Ethiopia in 2026.
Capital GainsETB
Capital gains on the disposal of immovable property (buildings and land lease rights) are taxed at 15%. Gains on shares and bonds held for less than two years are taxed at 30%. Shares and bonds held for more than two years are taxed at 10%. The gain is calculated as the difference between the sale price and the acquisition cost.
Standard Rate
15%
Exemptions
- Gains on disposal of bonds and shares held for more than two years on an approved exchange
- Transfers between spouses on dissolution of marriage
- Agricultural land transfers under certain conditions
How Ethiopia Capital Gains compares
Ethiopia’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Ethiopia
15%
Africa average
14.1%
Global average
13.8%
