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Taxation of Housing in Africa

The Centre for Affordable Housing Finance (AUHF) in Africa has commissioned a paper on the impact of tax policy on affordable housing in Africa.

The paper will be deliberated at the 33rd AUHF Conference and Annual General Meeting, to be held in Kampala, Uganda, from 17-19 October 2017, with a view to establishing a position for lobbying by members and the AUHF, in their respective countries and across the continent.

Broadly, the paper will provide an overview of taxation frameworks relevant to residential real estate.

‘We are thinking about all forms of taxation: property tax, sales tax, income tax, corporate tax, import duty, estate duties, etc.  Specifically, we wish to understand the impact of current taxation arrangements on affordable housing – its delivery, its trade, and financing, the investment it is able to attract, and ultimately, its cost.  We are interested in both housing for sale (new and resale) and rental, etc.’

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