New Property Tax Proclamation No. 1365-2025: What Every Business Owner & Employer Needs to Know

Published Date: June 19, 2026

Welcome back to hanitube.com! Today, we are diving deep into one of the most talked-about financial topics in Ethiopia: The Property Tax Proclamation No. 1365-2025 (የንብረት ግብር አዋጅ ቁጥር 1365/2017).

ይህ አዲስ ህግ በሀገራችን ባሉ ማናቸውም የማይንቀሳቀሱ ንብረቶች (Immovable Properties) ላይ የሚጣል ግብርን የሚደነግግ ሲሆን፣ በተለይ ለነጋዴዎች (Business Owners) እና ለቀጣሪዎች (Employers) ማወቅ ያለባቸው በርካታ አዳዲስ አሰራሮችን ይዟል።

Let’s break it down in a simple, practical, and business-friendly way!

1. What is Property Tax, and Who is Liable? (የንብረት ግብር ምንድነው፣ ማንስ ነው የሚከፍለው?)

According to Article 4 of the Proclamation, property tax is levied on immovable properties, which mainly includes buildings (ህንጻዎች) and land-use rights (የመሬት አጠቃቀም መብት).

ዋናው ነጥብ ማወቅ ያለብህ፡

• The Owner (ባለቤቱ): ግብሩን የመክፈል ቀዳሚ ኃላፊነት ያለበት የንብረቱ ባለቤት ወይም የመሬት አጠቃቀም መብት (Holding Right) ያለው አካል ነው።

• For Businesses: ድርጅትህ የሚሰራበት ህንጻ የራስህ ከሆነ፣ ይህ አዲስ ግብር በቀጥታ ያገኝሃል። If you rent the property, read the section below carefully because it affects your rent expense!

2. How is the Tax Value Estimated? (የግብር መጠኑ እንዴት ነው የሚሰላው?)

One of the most critical parts of Proclamation 1365-2025 is Article 9, which discusses the Valuation Method (የንብረት ግምት አወሳሰድ).

ግብሩ የሚሰላው ንብረቱ ዝም ብሎ በሚያወጣው የገበያ ዋጋ ሳይሆን፣ በክልል መንግስታት ወይም በከተማ አስተዳደሮች በሚወጣ የቀመር ቀመር (Valuation Formula) መሰረት ነው።

Key Takeaway for Employers: የንብረቱ ግምት እንደ ንብረቱ መገኛ (Location)፣ አገልግሎት (Business vs. Residential)፣ እና እንደ ህንጻው ደረጃ ይለያያል። ስለዚህ የድርጅትህ ቢሮ ወይም ፋብሪካ ያለበት ቦታ የግብር መጠኑን ይወስነዋል።

3. Temporary Exemptions: Who Doesn't Pay? (ከግብር ነፃ የሆኑት እነማን ናቸው?)

የንግድ ድርጅት ባለቤቶች የትኞቹ ንብረቶች ከግብር ነፃ እንደተደረጉ ማወቅ የገንዘብ ፍሰታቸውን (Cash Flow) ለማስተካከል ይረዳቸዋል። Under Article 14, the following properties are exempt from property tax:

1. Government Offices & Public Services: የመንግስት መስሪያ ቤቶች እና ለህዝብ አገልግሎት የሚውሉ ቦታዎች።

2. Religious & Charitable Institutions: የሃይማኖት ተቋማት እና የበጎ አድራጎት ድርጅቶች (ያለ ምንም የንግድ እንቅስቃሴ ለበጎ አድራጎት ብቻ የሚውሉ ከሆነ)።

3. Agricultural Lands: ለእርሻ ስራ ብቻ የሚውሉ መሬቶች (ከተወሰኑ የከተማ ግብር መመሪያዎች ውጪ)።

4. Practical Action Steps for Business Owners & Employers

(ለነጋዴዎች እና ቀጣሪዎች ተግባራዊ ምክሮች)

As a business owner on hanitube.com, here is your checklist to prepare for this new law:

• Review Your Lease Agreements (የኪራይ ውልዎን ይፈትሹ): If you are renting a shop or office, check who is responsible for property-related taxes in your contract. Normally, the owner pays, but some contracts shift municipal fees to the tenant.

• Keep Asset Records Updated: የድርጅትዎን ቋሚ ንብረቶች (Fixed Assets) ዝርዝር እና የይዞታ ማረጋገጫ (ካርታ/ደብተር) በደንብ አደራጅተው ያስቀምጡ።

• Prepare for Invoicing: This tax will be collected annually (በየዓመቱ)። ስለዚህ በበጀት ዓመቱ እቅድዎ ላይ ይህንን ወጪ አስልተው ማስገባት እንዳይረሱ።

Conclusion & What’s Next?

The Property Tax Proclamation No. 1365-2025 is a major step toward standardizing real estate and property laws in Ethiopia. Staying compliant will save your business from heavy penalties and legal issues.

What do you think about this new property tax? How will it affect your business or rent prices? Let us know in the comments below!

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