CMI Insight 18/01

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments over revenue and public spending. Yet, property tax generates limited revenues. One barrier to effective taxation is the resistance it faces from property owners. Information on property owners’ knowledge about and attitudes towards the property tax system, including their acceptance of paying the tax, are required for better analysis and more informed tax policy design. In this Insight we presents findings from a survey of property owners in Dar es Salaam and Mtwara.


Merima Ali

Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Lucas Katera

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