Understanding Property Tax in Cameroon

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The amount of tax owed by real estate owners usually depends on the size and nature of the property

Property Tax in Cameroon is due every fiscal year from January 1 to March 31 to be paid by land and building owners.

Tax administrators use to the General Tax Regulation (Sections 577 to 584) to assess what real estate owners owe.

Proof of Property Ownership Documents

  • Land Title
  • A Building Authorisation
  • Administrative or Communal Document
  • Court Judgement (incase of publicly sold property)
  • Auction Sale Document (incase of publicly sold property)

The above must be submitted to the taxation office by land and building owners.

Issuers of the above official documents are also required by the Tax Code to send copies to taxation offices no later than three months from the date of issue.

Who’s Exempted From Paying Property Taxes?

  • The State.
  • Religious Institutions.
  • Cultural Associations.
  • Non-Profits/Charitable Organizations
  • International Organizations

The amount of tax owed by real estate owners usually depends on the size and nature of the property. Below is a legal structure guide to help you understand.

a) Property Tax for Unconstructed Plots:

  • Total Area Under 400m²…….……………………………2,500FCFA
  • Total Area between 401m² and 1000m²……..……… 5,000FCFA
  • Total Area between 1001m² and 3000m²……..……..7,500FCFA
  • Total Area between 3001m² to 5000m²……………….12,000FCFA
  • Total Area larger than 5000m²…………………5FCFA/additional m², not to exceed 50,000FCA

b) Property Tax for Constructed Plots:

Total Area Less than 400m²…………………………10,000FCFA
Total Area between 401m² and 1000m²…………..20,000FCFA
Total Area between 1001m² and 3000m²…………30,000FCFA

Total Area between 3001m² and 5000m²…………48,000FCFA
Total Area larger than 5000m²……………………….20FCFA/additional m²  without exceeding

20,0 000Francs

A 25% council tax is required in addition to the above amounts, payable to the local council where the building/property is located.

Source: Jakirimedia

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