Appendix Table 4.

Property Taxes in Middle- and Low-Income Countries, 2010

Country

Year

OECD

Argentina

2009

WB Income Level
Upper middle

GDP/Capita
(US$)

Taxes on Property
General Government
% of Total
% of GDP
General Taxes

Recurrent Taxes on Immovable Property

General Government
Local Government
% of Total
% of Total
% of General
% of GDP
General Taxes
Local Taxes
Property Tax

7732.80

2.90

11.91

0.36

1.47

100.00

Azerbaijan, Rep. of

2010

Upper middle

5712.95

0.36

2.84

0.36

2.84

96.08

6.62

Belarus

2010

Upper middle

5824.38

1.12

4.12

0.43

1.58

4.16

100.00

Brazil

2009

Upper middle

8472.46

1.12

4.87

0.40

1.74

29.95

96.48

Bulgaria

2010

Upper middle

6359.45

1.41

7.06

0.94

4.70

65.26

100.00

Chile

2010

Upper middle

12570.73

0.76

3.89

0.53

2.72

40.33

98.49

China,P.R.: Mainland

2009

Upper middle

3738.95

1.73

9.91

0.51

2.90

6.05

100.00

Colombia

2009

Upper middle

5188.79

1.51

9.29

0.50

3.06

24.46

100.00

Costa Rica

2009

Upper middle

6519.66

0.29

2.10

0.20

1.49

32.69

100.00

Dominican Republic

2009

Upper middle

4814.82

0.53

4.04

0.03

0.21

100.00

Jordan

2009

Upper middle

3986.56

0.48

2.67

0.48

2.67

100.00

Kazakhstan

2010

Upper middle

9008.70

0.68

5.08

0.56

4.18

14.55

100.00

Latvia

2010

Upper middle

10680.53

0.70

3.82

0.70

3.82

12.45

100.00

2009

Upper middle

7970.16

0.30

2.05

0.19

1.32

57.39

68.75

Peru

2009

Upper middle

4370.44

0.52

3.69

0.17

1.22

25.52

100.00

Russian Federation

2010

Upper middle

10407.93

1.22

4.43

1.23

4.44

16.76

23.41

Serbia, Republic of

2010

Upper middle

5141.72

0.67

2.77

0.41

1.70

12.19

100.00

Tunisia

2010

Upper middle

4199.35

0.53

2.57

0.10

0.49

17.27

84.96

Turkey

2010

Upper middle

10062.43

1.06

5.40

0.24

1.24

9.96

100.00

Albania

2010

Lower middle

3714.65

0.15

0.79

0.15

0.79

Armenia

2010

Lower middle

2840.43

0.45

2.78

0.24

1.50

45.11
70.62

100.00
100.00

Cape Verde

2009

Lower middle

3174.52

0.47

2.32

0.47

2.32

Egypt

2010

Lower middle

2808.04

0.73

5.14

0.04

0.30

100.00

Georgia

2010

Lower middle

2623.38

0.92

3.95

0.92

3.95

69.68

100.00

Guatemala

2009

Lower middle

2686.47

0.19

1.82

0.19

1.79

100.00

100.00

100.00

Moldova

2010

Lower middle

1634.52

0.39

1.91

0.14

0.68

3.91

100.00

Mongolia

2010

Lower middle

2266.65

0.16

0.65

0.16

0.65

6.77

100.00

Paraguay

2010

Lower middle

2961.17

0.28

2.07

0.27

1.98

54.53

100.00

3012.80

0.79

3.07

0.79

3.07

12.83

100.00

527.77

0.27

3.01

0.23

2.65

58.48

17.46

5367.11

0.76

4.00

0.40

2.12

35.48

89.87

Ukraine

2010

Lower middle

Afghanistan, I.R. of

2010

Low income

Average: Middle Income

Source: OECD Revenues Statistics and GFS.

40

Mexico