A. Legal and Regulatory Framework
A.1 Legal and Regulatory Framework
| Variable | End of 2018 | End of 2017 | End of 2016 | Sources | Var ID |
|---|---|---|---|---|---|
| Basis of the legal system: Civil, Common, Islamic, Other? (Describe) | Civil | Leroy et. al | A.1.1 | ||
| Registration/Transfer of titles: | A.1.3 | ||||
| Does the law clearly define different types of property rights? | No | Leroy et. al | A.1.3.1 | ||
| Identify barriers to the registration/ transfer of property title. | Predominance of customary law and informal land transactions | Leroy et. al | A.1.3.3 | ||
| Typical number of days needed for the transfer of title | 30 | 30 | 30 | Doing Business | A.1.3.4 |
| Is there specialized legislation covering: | A.1.9 | ||||
B. Housing Finance Subsidies
B.1 Subsidies to Housing Finance Institutions
| Variable | End of 2018 | End of 2017 | End of 2016 | Sources | Var ID |
|---|---|---|---|---|---|
| Are there subsidized funding sources for mortgage lenders? | Yes | Ministry of Economy and Finance | B.1.1 | ||
| Special government lines of credit | No | Editor | B.1.1.1 | ||
| Government supported liquidity facility | No | Editor | B.1.1.2 | ||
| Labor or other tax funds for mortgage lending | No | Editor | B.1.1.3 | ||
| Tax breaks on mortgage bonds or RMBS | No | Editor | B.1.1.4 | ||
| Loss and/or cash flow guarantees for RMBS | No | Editor | B.1.1.5 | ||
| Is the lending side of the housing finance system subsidized? | Yes | Editor | B.1.2 | ||
| Shared credit risk through public/private mortgage insurance | No | Editor | B.1.2.1 | ||
| Guarantees for mortgage loans | Yes | Editor | B.1.2.2 | ||
| Other | No | Editor | B.1.2.3 |
B.2 Subsidies to Households
| Variable | End of 2018 | End of 2017 | End of 2016 | Sources | Var ID |
|---|---|---|---|---|---|
| Are there subsidies to households on housing finance? | Yes | Editor | B.2.1 | ||
| Interest rate subsidies by special government funds | Yes | IvoireAbidjan.com | B.2.1.1 | ||
| Buy-down of monthly/interest payments | No | Editor | B.2.1.2 | ||
| Down-payment subsidies | No | Editor | B.2.1.3 | ||
| Subsidies to savings for mortgage loans | No | Editor | B.2.1.4 | ||
| Mortgage interest deductibility from income tax | No | Editor | B.2.1.5 | ||
| Other | No | Editor | B.2.1.6 | ||
| Reach of subsidies in 2.1.1 to 2.1.4 ? | B.2.2 | ||||
C. Taxation
| Variable | End of 2018 | End of 2017 | End of 2016 | Sources | Var ID |
|---|---|---|---|---|---|
| What taxes apply to Residential Real Estate? | C.1 | ||||
| Tax on property (home-owners) | Yes | Direction Generale des Imots | C.1.1 | ||
| Property transaction taxes (purchase/selling) | No | Editor | C.1.2 | ||
| Mortgage transaction taxes | No | Editor | C.1.3 | ||
| Tax on mortgage interest pmts | No | Editor | C.1.4 | ||
| Tax on capital gains on property | Yes | Direction Generale des Imots | C.1.5 | ||
| Other | Yes | Direction Generale des Imots | C.1.6 | ||
| Are there tax benefits on rental properties? | No | Editor | C.2 | ||