International property tax

International property tax covers a vast and ever-changing area of property taxation and for this reason this section should only be used as a guide to the basics of a particular taxation system.

Much information has been resourced from the International Property Tax Institute (IPTI) and its resource library IPTIPedia, which was developed by industry experts from both sides of the fence (those being assessed and those assessing) to provide and foster property taxation and assessment ideals internationally.

A brief overview is given of the taxation system in various countries grouped under Europe, Africa, the Americas, Asia and Oceania. The amount of information per country varies depending on the overall significance of property tax in that country and in an international context.

This section is maintained by Steve Hile of Gerald Eve LLP.

isurv section: Taxation of real estate

Feature: Business rates: land and real estate