Cameroon Property Tax Guide 2026

Overview — Property Taxation in Cameroon

Property taxation in Cameroon is administered by the Direction Générale des Impôts (DGI). The main property-related taxes include registration duties (Droits d'Enregistrement) on transfers, capital gains tax on disposals, and the annual land tax (Taxe Foncière). The Land Registry (Conservation Foncière) handles title registration and mortgage recording. The General Tax Code governs all property taxes. Buyers should conduct thorough due diligence, including land title searches at the Land Registry.

Registration Duties — 7% to 15%

Registration duties are payable on property transfers and are calculated on the consideration or market value of the property, whichever is higher. The rates are:

• 7% — for transfers of developed land (land with buildings) between individuals
• 10% — for transfers of undeveloped land
• 15% — for transfers to companies or legal entities

Registration duties are paid to the DGI at the time of registration of the transfer deed. The deed must be registered within 30 days of execution. Late registration attracts penalties. The registration duty is typically paid by the purchaser unless otherwise agreed in the sale contract.

Annual Land Tax (Taxe Foncière)

The annual land tax applies to developed and undeveloped land in Cameroon. The rate varies by location and type of property. Developed properties (buildings) are taxed at approximately 5–15% of the rental value, while undeveloped land is taxed at a lower rate. The tax is assessed by the DGI based on the cadastral value. Payment is made annually, typically by 31 March. Default attracts penalties and interest.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to CGT at 25% for individuals. For companies, capital gains on property are included in ordinary taxable profits. The principal private residence exemption applies to the main home occupied for at least 5 years. A withholding tax on property sales applies: the purchaser must withhold 25% of the gain and remit it to the DGI.

FAQs

Do I pay land tax if I own a house but live abroad?

Yes, the annual land tax is payable regardless of the owner's residency. Non-resident owners should appoint a local agent to handle tax payments.

How is property value assessed for registration duties?

The DGI uses either the declared consideration or the market value, whichever is higher. The DGI maintains a reference price schedule for different areas.

Are there tax incentives for property developers?

Cameroon offers some incentives for real estate development, including reduced registration duties for social housing projects and VAT exemptions on certain construction materials.

Disclaimer

This guide provides general information about Cameroonian property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Cameroonian notary or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.