Property Tax In Latin America

Tributación Inmobiliaria en América Latina

Tributação Imobiliária na América Latina

As one of the Lincoln Institute’s core topics, property taxation is of central importance in Latin America. The property tax remains the predominant option for raising revenue to finance public services at the local government level in Latin America. However, while there is great diversity among Latin American nations in property tax administration, most countries in the region share a poor performance record in terms of its efficient tax collection.

The Lincoln Institute’s activities related to property taxation, assessments and cadastres include a focus on land value taxes, the role of the property tax in facilitating access to land by the urban poor, design and management of adequate cadastres, equitable property assessments and land information systems, and methods of improving property tax efficiency. This section of Tax Tools includes the following sites:

Property Tax in Latin America: A Comparative Analysis
Dissemination of the results of an ongoing study comparing property tax systems in Latin America. Financial, legal and administrative data, as well as indicators on tax performance as a revenue source, efficiency in tax collection, assessments and cadastres, are compared across Latin American countries.

Capacity Building for the Property Tax in Brazil (in Portuguese)
A program designed to assist Brazil’s more than 5,600 municipalities in their fiscal administration of the property tax and to provide training on issues associated with property valuation and tax assessment.

This site includes a glossary (in Spanish and Portuguese only) and bibliography on property taxation, containing references applicable to the work of practitioners, academics and researchers.