Property Tax Reform Zambia

Property Tax Reform Zambia

Background & Context

Zambia’s property tax system is severely underutilised relative to its potential. Most of the property base, including all properties in informal settlements and on customary land, generates no revenue to the municipal government. This is driven by a combination of technical constraints in property identification and valuation, political barriers to fair and transparent taxation, governance challenges in revenue administration, and a structural gap between the formal property system and the large majority of properties in informal settlements and customary land areas.

Key Counterparts

Objective

The project will establish, test, and refine a national model for property tax reform, building on research developed through the LoGRI programme over the past two years. By generating evidence on key reform constraints and piloting practical solutions ahead of the 2026 national elections, the project will equip government with a tested, actionable model to advance reform in the post-election period.

Approach & Scope of Support

PFRC is delivering the intervention through a combination of in-country delivery and remote technical expert support.

The pilot phase focuses on testing simplified approaches to property mapping and valuation, while generating evidence on institutional collaboration in customary areas. It will also test LoGRI’s decentralised valuation model, including Automated Valuation Models (AVMs) that use observable property characteristics to produce transparent, cost-effective value estimates.

The project will also identify and assess practical strategies to strengthen collaboration between local councils and customary authorities; an essential enabler for extending property tax reform into customary areas.

Emerging Impact

The intervention is in its early implementation phase; outcomes will be reported as milestones are achieved and evidence emerges from the pilot activities.