Property tax in Kampala: Revenue collection, progressive rate bands, and valuation appeals

Project report Dec 2025 Tax and Cities

In 2014, the Kampala Capital City Authority (KCCA) started an ambitious expansion of their property tax roll, and by 2019, properties from all five divisions of the city had been enumerated, valued, and solicited for tax payments.

Ten years on, we report on the state of this property tax which has become the most important own-source revenue
for the KCCA, and yet has much room for improvement in collection.