Property taxation in francophone Central Africa: case study of Rwanda

Property taxation in francophone Central Africa: case study of Rwanda

The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria, South Africa through a joint partnership are awarding Research Fellowships to African Scholars to undertake research on property related taxation in all the 54 African countries. The goal is to collect relevant data regarding all forms of property taxation, property tax systems both as legislated and practiced, and their importance as sources of national and or municipal revenue.

The project issues reports on the present status and future prospects of property-related taxes with a primary focus on land and building taxes and real property transfer taxes. Each report aims to provide concise, uniform and comparable information on property taxes within a specific country, considering the tax system as it is both legislated and practiced. This paper provides a detailed review of property taxation in Rwanda.