Hi Aki, I fully support your initiative. I think we should introduce taxes on a provincial/municipal/town etc basis. Most developers are based in major towns especially Nairobi, since I live in Kenya. I know very few develpers in my hometown(I'm not mentioning because you need to use your imagination). Areas with few or no infrastructure should have zero taxes. Places like Nairobi should have as you propose - a period where we pay little or no tax at all, as we have enough developers here. This will encourage develoment in my rural hometown as well as reduce rural-urban migration among other things. Someone on this list has knowledge on agriculture as well as technology imagine what this could do to our country.... Sadly this will be written and come next year's budget.....