Cameroon Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Cameroon does not impose estate duty or inheritance tax as separate taxes. Instead, the transfer of assets upon death or by gift is subject to registration duties under the General Tax Code. The duty is payable by the heir or recipient. The rate depends on the degree of relationship. Succession law in Cameroon is a mix of the French-origin Civil Code (for written law regions) and customary law (for the Anglophone regions and rural areas). This dual legal system creates complexities in estate planning. Proper wills and estate planning are recommended to ensure assets pass according to the deceased's wishes.

Registration Duties on Inheritance & Gifts

Registration duties apply to both inheritance (succession) and lifetime gifts at the following rates:

• 5% — transfers to direct descendants (children, grandchildren) and direct ascendants (parents, grandparents)
• 10% — transfers between spouses
• 15% — transfers to siblings, nieces, and nephews
• 25% — transfers to more distant relatives (uncles, aunts, cousins)
• 40% — transfers to unrelated persons

The duty is calculated on the market value of the assets transferred. For inheritance, the duty must be paid within 6 months of the death. For gifts, the duty is due at the time of the gift. Certain small inheritances and gifts may be exempt or subject to reduced rates under specific conditions.

Succession Law — Civil Code & Customary Law

Succession in Cameroon is governed by a dual legal system. In the eight francophone regions, the French-origin Civil Code applies. In the two Anglophone regions (North-West and South-West), customary law and English common law principles apply. Under the Civil Code system, forced heirship rules reserve a portion of the estate for direct descendants. Under customary law, the estate is typically distributed according to the traditions of the deceased's ethnic group. A properly drafted will (testament) allows individuals to determine the distribution of their estate and avoid the rigid intestacy formulas.

Wills & Probate

A valid will in Cameroon must be in writing, signed by the testator in the presence of a notary or two witnesses. Notarial wills (authentic wills) are the most secure form. Probate is the legal process of recognising the will and granting authority to the executor to administer the estate. The process involves applying to the competent court with the will, death certificate, and inventory of assets. Notarial fees are typically 1–3% of the estate value. The process can take 3–12 months. Foreign nationals with assets in Cameroon should have a separate Cameroonian will covering their local assets.

FAQs

Do I need to pay tax on inherited property if I sell it?

Yes, if you sell inherited property, CGT at 25% applies on the gain (selling price minus the deceased's original cost base). The inheritance registration duty paid may be added to the cost base.

Is there a way to reduce registration duties on inheritance?

Estate planning through lifetime gifts may reduce the overall duty burden. Gifts to direct descendants at 5% may be more advantageous than leaving a large estate subject to higher brackets. Professional advice is recommended.

Does Cameroon recognise foreign wills?

Foreign wills may be recognised but must go through the probate process in Cameroon. It is generally advisable to execute a separate Cameroonian notarial will for assets located in Cameroon.

Disclaimer

This guide provides general information about Cameroonian inheritance and gift tax for the 2026 tax year. Succession law is complex and intersects with customary and civil law. Always consult with a qualified Cameroonian notary or lawyer for advice specific to your situation. InvestmentKit does not provide tax or legal advice.