Property Tax In Cameroon

The property tax in Cameroon is paid annually on built-on and non-built-on estates that are found in main towns of administrative units in Cameroon. This also concerns:

• Built-on and non-built-on estates found in urban areas with infrastructure and amenities like tarred or earth road, electricity and water supply and/or telephone networks

• The property tax is levied on legal as well as natural persons who are in possession of non-built-on and built-on estates. This also include the de facto owners.

• In the case where a property is on a rehabilitation lease or in the case where it is subject of an authorization of a temporary occupation of a public domain, the property tax shall be issued in the name of the rehabilitation lessee or the person having the authorization.

Exemptions from Property Tax

– State, regional and local authorities or Public establishments that are not used for industrial or commercial purposes

– Church, cultural or charity property if they are recognized to be of public interest and if the said property is used for non-profit making activities

– Public or private school and hospital facilities

– Diplomatic missions property (this depends if there is reciprocity)

– Land used for farming, grazing, fishing

There are others. Check Section 578 of the General Tax Code of Cameroon.

Basis of Assessment of Property Tax in Cameroon

The property tax in Cameroon is determined by the value of lands and buildings declared by the owner. Failure on the part of the taxpayer to file in property tax returns or in the case where the taxpayer under-values the estate, the provisions of Section 546 (a) of the GTC.

The Property Tax Rate in Cameroon

According to Section 581 line 1 of the General Tax Code of Cameroon, the property tax rate has been fixed at 0.1% of build-on or non-built-on property. At first, the additional council tax of 10% was added. This was canceled in the finance law of 2013.

Who Pays Property Tax in Cameroon?

Those liable for the property tax are owners and de facto of build-on and non-built-on property. The property tax is due on January 1 of the fiscal year in which it is being assessed. Settlement of the property tax shall be voluntarily done on or before the June 30 upon the declaration of the taxpayer or his/her trustee.

Property Tax Place of Assessment

The property tax returns in Cameroon is filed and paid at the tax center where the property is located. In the case of companies that are under the Specialized Management Unit, their property tax is paid exclusively by bank transfer or a certified check.

Read Also: How to Create a Limited Liability Company in Cameroon

Determination of the Tax Calculation Before

Below is what went to the councils as additional council tax before the cancellation of Section 581 line 2 and 3:

Non-built-on Property

Surface Area	Property Tax	Additional Council Tax	Total
≤400m2	2 500	630	3 130
401 to 1000m2	5 000	1 250	6 250
1001 to 3000m2	7 500	1 880	9 380
3001 to 5000m2	12 000	3 000	15 000

From 5000m^2, an additional 5fcfa is paid per square meter but not more than 50,000fcfa and additional council tax of 12,500fcfa.

Built-on Property

Surface Area	Property Tax	Additional Council Tax	Total
≤400m2	5 000	1 250	6 250
401 – 1000m2	10 000	2 500	12 500
1001 – 3000m2	15 000	3 750	18 750
3001 – 5000m2	24 000	6 000	30 000

From 5000m^2, an additional 10fcfa is paid per square meter but not more than 100,000fcfa and additional council tax of 25,000fcfa.

Note that the 2013 finance law canceled out the additional council tax of 10% that was applied.

Education & Health Institutions

Educational and health institutions are exempted from paying the property tax on immovable property that are used in carrying out its activities. This exemption takes effect on condition that the institution possess full ownership of the property. This means if the property is leased, the property tax needs to be paid by their owners.

Free download: Cameroon Petroleum Code of December 22, 1999

Get in touch with us if you need more advise on property tax payment in Cameroon.

News about Property Tax: Cameroon government extends payment of Property Tax to July 31, 2018.