Africa: Capital Gains Taxes (%)

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Botswana	22.30%
Cape Verde	3.00%
Ghana	7.90%
Kenya	0.00%
Mauritius	0.00%
Namibia	0.00%
Nigeria	7.46%
Reunion Is.	12.90%
Senegal	10.50%
Seychelles	0.00%
South Africa	5.32%
Tanzania	19.08%
Uganda	0.00%

Africa: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or €250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

Statistics for Africa. Africa is a desert so far as house-price statistics are concerned. The exception is South Africa, where ABSA Group releases good house price data, and has a monthly house price index.