State and Scope of Property Taxation in Bangladesh
Section 2: Selected Global Practices of Property Tax
☐ Property tax collection is split among central
government,
Year
Property tax as share of total tax revenue (%) by level of
government for average OECD countries, (2017-20121)
state government and local
government in many countries
Large share of property tax revenue is collected by 2017
the local government for selected OECD countries
(Australia, Canada, Denmark, Finland, Iceland,
Norway, Sweden, UK, USA) and this is also true for
average OECD countries
2018
2019
2020
2021
Federal/Central State/Regional
Local
Governement
3.1
14.9
46.8
2.7
15.0
46.5
2.7
14.9
46.3
2.9
14.7
47.0
3.1
14.1
44.9
Source: OECD Revenue Statistics (accessed in April 2023)
Around 46% of total local tax revenue comes from property tax for average OECD countries
➤ For developing countries, large share of property tax revenue is collected by the central government,
which is evident through selected developing countries (e.g., China, India, Pakistan, Philippines,
Bangladesh, Tanzania), including Bangladesh.
The share of local government receipts of property tax revenue should increase over time in
Bangladesh
State and Scope of Property Taxation in Bangladesh
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