Capital structure is the mixture of debt and equity which a company uses to finance its long term activities. The capital structure problem is, perhaps, one of the prime areas of attraction for many researchers in the area of finance. In addition to this, the determinants of capital structure and its effects on the capital structure decision are up until now an unsolved problem, hence the importance of capital structure decision for selecting for construction companies in Amhara Region for the purpose of investigating capital structure with its determinants. In connection with this, the study adopted a quantitative approach and hence, to discover what determines capital structure, seven explanatory variables (growth, tangibility, profitability, liquidity, age, effective tax rate and size) were selected and regressed against the leverage (debt to asset ratio) specifically, the data required for the variables was collected from the financial statements of 12 sample construction companies in Amhara Region for a period of 2013-2019. In analyzing the data, the researcher is used STATA version 15, application software. In the same manner, the study used a fixed effect regression model. The major findings of the study revealed that growth, tangibility, profitability, liquidity and, size variables are statistically significant determinants of capital structure in the case of construction companies of Amhara Region. Among this tangibility, profitability, liquidity and size variables are statistically significant at 1% significance level where as growth variable are statistically significant at 5% significance level. The leverage ratio of construction companies in Amhara Region is highly depends on these statistically significant variables like growth, tangibility, profitability, liquidity and size. The study recommend that, in carrying out their debt financing decision, construction companies in Amhara Region should carefully ascertain and properly measure the influence of those significant variables like growth, tangibility, profitability, liquidity and size, on the leverage in order to set the best possible mix of debt and equity that maximum their value. The originality of this study is, to the researcher's knowledge, this is the first study that explores the determinants of capital structure of construction companies in Amhara Region by using the most recent data.