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Property Taxation in Lusophone Africa Appendix 3

São Tomé and Príncipe

Vasco Correia Nhabinde

March 2009, English


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 tabulated summary of property taxation in São Tomé and Príncipe.