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Property Tax Regimes in East Africa

By on 03/13/2014

image019The report covers three basic issues: property tax legislation and practice, the significance and magnitude of property tax revenue, and the prospects of property taxation in the three East African countries. For instance, during the period of analysis, property taxes contributed quite a small percentage (on average 0.054%) of annual national revenue in Kenya and between 23-27%of annual municipal council revenue.

However, property taxes are not major contributors of revenue to local governments without municipal status where its contribution ranges from 11-14% of total local revenue collection. Concerning the prospects, inadequate institutional capacity is a major challenge to property taxation in Kenya. Nevertheless there is potential for its development including the levying of improvement value tax. The same problem of inadequate institutional capacity afflicts property taxation in Tanzania where the use of GIS is recommended to weed out inconsistencies in the applications of taxes. In Uganda too, the potential of property taxation is hardly exploited which calls for awareness creation among all stakeholders.

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ISBN Series Number: 978-92-1-132027-5
ISBN: 978-92-1-132566-9
HS Number: 029/13E
Series Title: Global Urban Economic Dialogue series
Pages: 75
Year: 2013
Publisher: UN-HABITAT
Co-Publisher : – Not available –
Languages: English
Themes: Urban and Regional Economy, Urban Economy and Financing Shelter
Countries: Africa & Arab States, Kenya, Tanzania, Uganda
Branch/Office: Urban Economy Branch

 

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