To ensure sustainability and accountability of financing the Sustainable Development Goals and challenging infrastructure needs, developing country governments and development partners are looking at a range of measures to enhance domestic revenue mobilisation. One of the measures that is often cited, especially as a source of local government own revenue is property taxation.

This paper aims to provide an overview of the features, advantages and challenges of operating a property tax. With reference to two case studies from DFID and World Bank programmes, we share lessons from Adam Smith International’s experience of assessing and implementing property tax reforms.

Why is property taxation important to Sub-Saharan African countries?