Transformational change case: Strengthening local revenue through property tax reform in Sierra Leone

Status

Completed

This report applies the International Growth Centre’s Transformational Change methodology to analyze the “Strengthening local revenue through property tax reform in Sierra Leone” research cluster, which contributed to improvements in property identification and registration, more transparent valuation and rate-setting systems, and improved billing mechanisms, resulting in higher tax potential and increased effective collection.

This multi-year initiative has been delivered through a strong partnership between IGC and the International Centre for Tax and Development (ICTD) and, later, the Local Government Revenue Initiative (LoGRI). The engagement combines rigorous research, piloting, reform implementation support, and high-level policy engagement to modernize municipal property taxation in a fragile, low-resource context. This collaboration built upon the strong country presence, research capacity and local policy expertise of the IGC, and the decade-long research on property tax reform in Sierra Leone, led by ICTD/LoGRI.