An Overview of Property Taxation in Lusophone Africa

The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in Africa. Their goal is to collect data and to issue reports on the present status and future prospects of property-related taxes in all 54 African countries, 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 as legislated and executed within a specific country or region. This paper provides a regional overview of property taxation in Lusophone Africa (Angola, Cape Verde, Guinea Bissau, Mozambique, Sao Tome & Principe) and is part of a set that includes the following papers:

• Property Taxation in Lusophone Africa: Regional Overview
• Lusophone Africa Appendix 1: Cape Verde
• Lusophone Africa Appendix 2: Mozambique
• Lusophone Africa Appendix 3: Sao Tome & Principe