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- Property rates, as collected by the Kampala Capital City Authority (KCCA), are taxes on the rental or business income of property in the city of Kampala, Uganda that can be applied to commercial, institutional, and rented residential properties across the five urban divisions of the city.
- Property rates make up a substantial proportion of the KCCAs own source revenues – in FY 2018/19, these taxes made up over 35% of own source revenues. However, there is significant room for improvement in collection.
- This note provides some background information on property rates in the city including on the process of property rate tax payments and the level of compliance in the city.
- The most likely driver of low property tax compliance in Kampala is weak enforcement, both in law and in practice. Given this, there may be significant potential for policies to improve tax morale for compliance.