National Capital District Commission (NCDC) Land Rates

NATIONAL CAPITAL DISTRICT LAND TAX LAW 2006

Land Tax - Tariff for 2012

The following table shows our current tariff on Land Tax. Please refer to schedules of Land Tax Law for details:

  Type of Taxable Land   Rate of Land Tax
1 Residential   1.25% of the unimproved capital value
2 Commercial   1.90% of the unimproved capital value
3 Light Industrial   1.90% of the unimproved capital value
4 Industrial   1.90% of the unimproved capital value
5 Others   1.25% of the unimproved capital value

A minimum of K25.00 per annum shall be applicable if the tax calculated under this schedule falls below K25.00.

Special Charge

Description of taxable land Tariff (or) Rate
Where the taxable land consists of:
1 Residential building(s)   K160 for each residences
2 Shop(s) and one or more residences and or commercial building   K160 for each unit
3 Building that has more than one (1) level   K160for each level in excess of one level in the building
4 Building that has more than one (1) building   K160 for each building on the taxable land

The Commission reserves the right to inspect the buildings to determine the appropriate levy, tax or charge for buildings that has several floors with several units.