Understanding the Dynamics of, and Attitudes Toward, Property Tax Compliance in Zambia

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LoGRI is spearheading a comprehensive taxpayer survey across three councils in Luapula Province—Mansa, Samfya, and Kawambwa—to gather critical insights on taxpayer perceptions and the equity of current property valuations. This initiative follows a detailed diagnostic assessment of Zambia’s property tax challenges and the successful pilot of a novel hybrid valuation method in Mansa.

The survey will explore taxpayers’ attitudes, experiences, and views on several property tax aspects, including discovery, valuation, enforcement, and public awareness campaigns. Additionally, it will collect data on the physical features of properties in Mansa, assessing them with the new hybrid valuation methodology for a direct comparison to existing valuation rolls.

Aimed at a diverse sample, the survey includes both tax compliant and non-compliant individuals, along with unregistered property owners in informal settlements and in peri-urban zones on customary land, to ensure a wide-ranging understanding of the system’s current reach and potential gaps.

Complementing the survey, Kawambwa will undergo a diagnostic assessment with semi-structured interviews involving council officials and stakeholders, coupled with an examination of pertinent council documents. Information from Kawambwa will build on the comprehensive qualitative data already gathered for Mansa and Samfya.

These efforts are critical in guiding property tax reforms that promise a fair and transparent system, reflective of the populace’s perspective and conducive to equitable development.


Photo credit to Beyond Access