Building Permit Taxes: Regulations and Consequences for Construction in Cameroon

Building permit taxes are an important aspect of construction regulations in Cameroon. They are imposed on any building constructed within the headquarters of the council or approved suburbs as part of town-planning. 

In this article, we will explore the details of building permit taxes, including the rates, application, penalties for non-payment, and the process for collection.

Rates and Application of Building Permit Taxes

According to Section C 88 of the General Tax Code of Cameroon, the rate of building permit taxes is fixed at 1% of the value of the building. 

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This rate is determined by the municipal council during budget deliberations. It is important to note that the tax applies not only to new buildings but also to major renovation works. 

The amount of taxes to be paid is based on an estimate approved by the council’s technical services or other authorized personnel.

Penalties for Non-Payment

Section C 89 states that any execution of construction work without the prior payment of building permit taxes will result in a penalty. 

The penalty amount is set at 30% of the taxes due and must be paid to the council. It is crucial to understand that the penalty does not exempt the builder from paying the main building permit taxes. 

Non-payment of the taxes and penalty may have legal consequences and can lead to further penalties.

Demolition in Case of Non-Compliance

Failure to obtain the necessary building permit tax does not automatically lead to the demolition of the building. 

However, there are specific cases, as mentioned in Section 125 of Law No. 2004 governing town planning in Cameroon, where the authorities may order the demolition of the building due to non-compliance with building permit regulations. 

It is important for builders to adhere to the regulations and obtain the necessary permits to avoid legal complications.

Collection Process

Building permit taxes are collected by the council revenue collector. The payment is made based on a paying-in slip issued by the competent municipal authorizing officer. 

The payment of the building permit tax is a prerequisite for the issuance of the building permit. Builders must follow the prescribed process and ensure timely payment to avoid any delays or complications in their construction projects.

Compliance with building permit tax regulations is essential for builders in Cameroon. By adhering to these regulations, builders contribute to the proper planning and development of the community, ensuring that construction activities are carried out within the framework of the law.

Photo by Josue Isai Ramos Figueroa on Unsplash

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