Property taxation in anglophone East Africa: case study of Tanzania

Property taxation in anglophone East Africa: case study of Tanzania

The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria in South Africa, are awarding Research Fellowships to African Scholars through a joint partnership to undertake research on property related taxation in all 54 African countries. The goal is to collect relevant data regarding all forms of property taxation and property tax systems, focusing primarily on land and building taxes and real property transfer taxes.

The research seeks to determine the importance of property taxation as sources of national and municipal revenue and issue reports on the present status and future prospects of property-related taxes. Each report aims to provide concise, uniform and comparable information on property taxes as legislated and executed within a specific country. This paper provides a detailed review of property taxation in Tanzania.