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Property Taxation in Francophone West Africa

Case Study of Côte d’Ivoire

Bernard Tayoh

Marzo 2009, inglés

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 detailed case study of property taxation in Côte D’Ivoire.