Property Tax in Latin America A Comparative Analysis

Access to Data

This section presents data collected on the property tax. The data included was obtained through legislative review, web-based research and, primarily, information provided by tax administrators through the online questionnaires available in Portuguese and Spanish and/or updating of the tables that include the questionnaire results. The tables are organized in five groups including data on (I) Respondents; (II) General information on the jurisdictions represented; (III) Legal framework; (IV) Administrative aspects of property taxation; and (V) Tax performance. There is also a summary of the basic characteristics of the countries with regard to their administrative division and economic and demographic indicators.

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Country Facts



Group Subgroup
I Respondent
II General Information
III Legal Framework 1. Legislation
2. Competencies
3. Tax Authority and Taxpayer
4. Taxable Event
5. Tax Base
6. Rates
7. Exemptions and Concessions
IV Administrative Aspects 1. Tax Assessment
2. Property Cadastre
3. Publications, Operating Resources and Internet
4. Property Valuation
5. Objections and Appeals
6. Penalties
7. Distribution, Incentives and Use of Resources
8. Changes in the Property Tax
V Tax Performance 1. Tax Collection
2. Tax Benefits: Immunities, Exemptions and Concessions
3. Property Cadastre
4. Property Assessment
5. Objections and Appeals