31/08/2025
Deduction akkamitti qoodama?
Akkuma beekamu, sirni biyya keenyaa Progressive Income Tax irratti hundaa’a.
Tax = (Marginal Rate × Salary) – Deduction
Fakkeenya: Namni mindaan isaa qarshii 2,001 hanga 4,000 gidduutti argamu yoo fudhanne:
- Marginal Rate (R) = 15%
- Deduction (D) = 300
Namni mindaan isaa 4,001 – 7,000 yoo ilaallu immoo:
- Marginal Rate (R) = 20%
- Deduction (D) = 500
jechaa itti fufa.
: garee jalqabaa irraa 300, kan itti aanu irraa 500, kan itti aanu irraa 850, kan itti aanu irraa 1,350, kan dhumaa irraa immoo 2,050 hir’ataaf.
👉 Gaaffiin asitti: Kuni akkamitti ta’e? Loojikiin kamiin deduction jalqabaa irratti 300 ta’ee, kan dhumaa irratti immoo 2,050 ta’e? gaafate.
Gaaffii bareedduu dha!
Garuu duraan dursee gareedhaa gareetti deduction maaliif akka adda ta’e beekuun barbaachisaadha.
Deduction jechuun hir’ina gibiraa (tax relief) jechuudha. Kaayyoon gareedhaa gareetti deduction adda ta’eef, gibirri walqixxummaa (equity) akka qabaatuuf jedhameeti.
Kanaaf, malli ittiin deduction qoodnu sirna Progressive Income Tax irratti hundaa’a.
Maal jechuu dha?
Dura, namoonni mindaa isaanii garee jalqabaa (2,001 – 4,000) keessa jiran deduction isaanii 300 akka ta’u murtaa’e.
Isa booda hoo? Callisnee tilmaamaan qoqqoodnaa? Miti.
Booda, kan itti aanu (4,001 – 7,000) yoo deduction isaanii meeqa ta’e haqa-qabeessa ta’a? Kana shallaguuf Progressive Income Tax itti dhimma bahama.
Tartiiba Herreegichaa:
Jalqaba garee lama filadhu:
2,001–4,000 fi 4,001–7,000
Mindaa daangaa irratti jiru filadhu:
4,000 ....... I
Hima walqixaa barreessi:
=> R₁ × I – D₁ = R₂ × I – D₂
R₁ = 15% (marginal rate garee jalqabaa)
R₂ = 20% (marginal rate garee 2ffaa)
D₁ = 300 (Deduction garee jalqabaa: kennamaadha)
D₂ = ? (Deduction garee 2ffaa: barbaadamaa)
I = 4000 (mindaa daangaa irratti argamu)
Amma:
R₁ × I – D₁ = R₂ × I – D₂
15% × 4,000 – 300 = 20% × 4,000 – D₂
600 – 300 = 800 – D₂
300 = 800 – D₂
D₂ = 800 – 300
D₂ = 500
Kana jechuun deduction garee 2ffaa = ETB 500 ta’a.
Garee itti aanu:
Haaluma kanaan deduction garee 3ffaa barbaaduufis:
Garee lama: garee 2ffaa fi 3ffaa fudhatta
4,001 – 7,000 fi 7,001 – 10,000
I = 7,000, (Mindaa daangaarra jiru)
R₂ = 20% (Marginal Rate garee 2ffaa)
R₃ = 25% (Marginal Rate garee 3ffaa)
D₂ = 500 (Deduction garee 2ffaa
D₃ = ? (Barbaadamaa)
Hima walqixaa:
R₂ × I – D₁ = R₃ × I – D₃
20% × 7,000 – 500 = 25% × 7,000 – D₃
1,400 – 500 = 1,750 – D₃
900 = 1,750 – D₃
900 – 1,750 = –D₃
–850 = –D₃
D₃ = 850
Kana jechuun deduction garee 3ffaa = ETB 850 akkanatti dhufe.
Haaluma kanaan garee itti aanu yoo barbaanne 1,350 arganna. Kan dhumaa immoo 2,050 arganna.
Kuni jechuudha. Lakkoofsi wal caalu malee loojikiidhaan walqixa.
Feesbuukii kana: Tamiru Maka 👈 follow godhaa!
