Property Taxation in Anglophone West 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 Anglophone West Africa (The Gambia, Ghana, Liberia, Nigeria, Sierra Leone) and is part of a set that includes the following papers:

• Property Taxation in Anglophone West Africa: Regional Overview
• Anglophone West Africa Appendix 1: The Gambia
• Anglophone West Africa Appendix 2: Ghana
• Anglophone West Africa Appendix 3: Liberia
• Anglophone West Africa Appendix 4: Nigeria
• Anglophone West Africa Appendix 5: Sierra Leone