Property taxation in three francophone countries in West and Central Africa: regional overview

Property taxation in three francophone countries in West and Central Africa: regional overview

The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa. Its goal is to collect data and 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 individual report aims to provide concise, uniform and comparable information on property taxes within a specific country or region, considering both the system as legislated and tax in practice. This paper provides a regional overview of property taxation in Francophone Africa (Cameroon, Central African Republic, and Côte d’Ivoire).