Brief

ICTD Research in Brief 37

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya

Published on 12 April 2019

Property taxes are an important revenue source for subnational governments. Across sub-Saharan Africa collection of property taxes is made up of several distinct processes, some situated at the national level, and some at the local level.

Thus, inter-organisational cooperation and institution-based trust are essential for the successful implementation of property taxation. Because of the common centre-local tensions, there is now widespread acknowledgement that in sub-Saharan Africa property tax systems are not leading to the desired cycles of public investment and local government empowerment (R. W. Bahl and Bird 2013; R. W. Bahl, Martinez-Vazquez, and Youngman 2008; Cirolia and Mizes 2019; Collier 2016).

Recent experiences in Kenya, including the adoption of a new constitution in 2010 that radically devolved responsibility to county governments, provides a novel opportunity to examine some of the challenges and opportunities facing property taxation in sub-Saharan Africa. The new constitution decentralised powers and responsibilities from central government to 47 new county governments.

The study was conducted in three counties; Kiambu, Laikipia, and Machakos. Although the main source of funding for county governments is fiscal transfers from the national government, property taxes constitute the dominant revenue stream for most counties. County governments have the power to determine their own tax bases, property rates, and tax rates.

Cite this publication

Wanjiru, R; Wanyagathi Maina, A; Onsomu, E. and Stewart-Wilson, G. (2019) Local Government Property Tax Collaboration with Central Government: Case Studies from Kiambu, Laikipia and Machakos Counties, Kenya, ICTD Research in Brief 37, Brighton, IDS

Authors

Rose Wanjiru

Anne Wanyagathi Maina

Eldah Onsomu

Editors

Graeme Stewart-Wilson

Publication details

published by
ICTD and IDS
language
English

Share

About this publication

Related content

Opinion

Shaping the future of AI: The role of non-binding agreements

23 June 2025

Student Opinion

Life after IDS: setting up a think tank in Sri Lanka

Yolani Fernando, MA Governance, Development & Public Policy Class of 2022-23

10 June 2025

Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.