Authored by the expert who managed and guided the team behind the Cameroon Property Pack
Everything you need to know before buying real estate is included in our Cameroon Property Pack
Understanding property taxes and fees in Cameroon is crucial before making any real estate investment.
Property ownership in Cameroon involves various taxes and fees that significantly impact your investment returns, from annual property taxes to transfer duties, notary fees, and municipal levies that can add up to substantial amounts over time.
If you want to go deeper, you can check our pack of documents related to the real estate market in Cameroon, based on reliable facts and data, not opinions or rumors.
Property ownership in Cameroon involves multiple taxes and fees including annual property tax at 0.1%, transfer duties at 10% of purchase price, notary fees ranging from 1-3% plus VAT, and various municipal levies.
Additional costs include stamp duties on tiered rates, cadastral fees of 50,000 CFA per hectare, rental income tax at 15%, mortgage-related charges, and building permit fees calculated per square meter.
| Tax/Fee Type | Rate/Amount | When Applied |
|---|---|---|
| Annual Property Tax | 0.1% of assessed value | Yearly by March 15 |
| Transfer/Registration Duties | 10% of transaction price | At purchase |
| Notary Fees | 1-3% + 19.25% VAT | At transaction |
| Stamp Duties | 10,000-300,000 CFA (tiered) | At deed preparation |
| Cadastral/Survey Fees | 50,000 CFA per hectare | At land certification |
| Rental Income Tax | 15% withholding tax | Monthly on rental income |
| Capital Gains Tax | 10% of net gain | At property sale |
Fact-checked and reviewed by our local expert
Cedella Besong 🇨🇲
Co-Founder & CEO, CFB Holding
What is the annual property tax rate in Cameroon and how much would I pay on my property?
The annual property tax rate in Cameroon is 0.1% of your property's assessed value for both developed and undeveloped land.
The taxable base is determined by the value you declare in your property tax return, though tax authorities may reassess using official estimates if they believe your declared value is too low.
For example, if you own a property valued at 50,000,000 CFA, your annual property tax would be 50,000 CFA (50,000,000 Ă— 0.001). On a 100,000,000 CFA property, you would pay 100,000 CFA annually.
This tax applies to all property owners regardless of nationality and must be paid by March 15 each year to avoid penalties.
It's something we develop in our Cameroon property pack.
What transfer duties do I pay when buying property in Cameroon?
Transfer duties in Cameroon are charged at 10% of the transaction price when you purchase property.
The taxable base is generally the declared sale price in your purchase agreement, but authorities may adjust this to market or official valuation if they believe the price was under-declared to avoid taxes.
There are no specific minimums or maximums set by law, but you should always declare realistic values close to market prices to avoid complications. For a property purchase of 30,000,000 CFA, your transfer duties would be 3,000,000 CFA.
On a 75,000,000 CFA purchase, you would pay 7,500,000 CFA in transfer duties, making this one of the most significant costs in Cameroonian property transactions.
How much are notary fees and who pays them?
Notary fees in Cameroon are not fixed by law and typically range from 1% to 3% of the property value, plus VAT at 19.25%.
These fees vary depending on the notary, document complexity, and transaction size, with buyers usually responsible for payment, though parties can negotiate who contributes what amount.
For a 40,000,000 CFA property transaction, notary fees could range from 477,000 CFA to 1,431,000 CFA including VAT (40,000,000 Ă— 0.01 Ă— 1.1925 to 40,000,000 Ă— 0.03 Ă— 1.1925).
Always request a written quotation from your chosen notary before proceeding, as fees can vary significantly between different notaries and regions.
What stamp duties apply to property deeds and certificates?
Stamp duties for sale deeds and land certificates in Cameroon follow a tiered structure based on your property's value.
| Property Value Range (CFA) | Stamp Duty Amount (CFA) | Example Properties |
|---|---|---|
| 0 - 1,000,000 | 10,000 | Small rural plots |
| 1,000,001 - 20,000,000 | 25,000 | Basic urban plots |
| 20,000,001 - 50,000,000 | 50,000 | Standard residential properties |
| 50,000,001 - 100,000,000 | 100,000 | Premium residential properties |
| 100,000,001 - 500,000,000 | 200,000 | Luxury properties |
| Above 500,000,000 | 300,000 | High-end commercial/luxury |
What cadastral and land registry fees should I expect?
Cadastral and survey fees are now set at 50,000 CFA per hectare, plus 7,000 CFA per 100 square meters for urban land beyond the first hectare.
Land certificate issuance and land registry fees average 10,000-12,000 CFA per square meter for fully processed land, according to current developer practices.
Processing timelines typically take 2-4 months total, with the initial survey and title process requiring 1-2 months, followed by a mandatory 30-day public inquiry phase.
For a standard 500 square meter urban plot, you can expect total registry fees of approximately 5,000,000-6,000,000 CFA, making this a significant cost factor in land acquisition.
Are there annual municipal taxes and levies I need to pay?
Municipal and council levies vary significantly depending on your property's location and the specific services provided by local authorities.
Waste collection, sanitation, and street lighting levies can range from 2,500 CFA annually for small plots (around 400 square meters) up to 25,000 CFA for larger properties, plus additional service-specific charges.
Major cities like Douala and Yaoundé may have higher rates and additional development levies that can add several thousand CFA to your annual costs.
You must contact your local city council directly to obtain the exact breakdown of applicable rates, as these vary by municipality and are updated annually through local by-laws.
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What taxes apply if I rent out my property?
Rental income in Cameroon is subject to a 15% withholding tax on gross rental receipts, deducted at the source by your tenant or managing agent.
Individual property owners can claim a 30% fixed expense deduction if properly documented, reducing the net taxable income subject to additional personal income tax at rates of 11-38.5%.
VAT at 19.25% applies only if you lease furnished premises as a professional operator and your annual rental income exceeds 15,000,000 CFA.
For monthly rent of 500,000 CFA, you would pay 75,000 CFA in withholding tax (500,000 Ă— 0.15), due by the 15th of each month. It's something we develop in our Cameroon property pack.
What are the total costs if I need mortgage financing?
Mortgage financing in Cameroon involves several fees that significantly increase your total borrowing costs beyond the loan principal.
Bank arrangement fees typically range from 1-2% of the loan principal, while property appraisal costs are usually 100,000-250,000 CFA regardless of property value.
Mortgage insurance premiums cost approximately 0.3-0.6% of the principal annually, and mortgage registration tax is often 2% of the loan amount plus additional registration fees.
For a 50,000,000 CFA mortgage, total upfront costs would be approximately 2,250,000-3,250,000 CFA (1,000,000 arrangement fee + 250,000 appraisal + 300,000 annual insurance + 1,000,000 registration tax), plus ongoing annual insurance premiums.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Cameroon versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.
What capital gains taxes apply when I sell my property?
Capital gains tax in Cameroon is charged at 10% of your net gain when you sell property.
The net gain is calculated as the difference between your sale price and your original acquisition cost, including documented improvements and renovation expenses.
Your principal residence is typically exempt from capital gains tax, but you must provide proof that the property was your main home for the required period.
For example, if you sell a property for 80,000,000 CFA that you bought for 50,000,000 CFA with 5,000,000 CFA in documented improvements, your taxable gain would be 25,000,000 CFA (80,000,000 - 50,000,000 - 5,000,000), resulting in a capital gains tax of 2,500,000 CFA.
How much do building permits and certificates cost?
Building permit fees in Cameroon are calculated based on your construction's floor area, with typical rates ranging from 1,000-2,000 CFA per square meter.
Occupancy certificate fees are usually similar or slightly lower, often 500-1,000 CFA per square meter, depending on the complexity of your construction and local municipality rates.
For a 200 square meter house, you would pay approximately 200,000-400,000 CFA for the building permit and 100,000-200,000 CFA for the occupancy certificate, totaling 300,000-600,000 CFA.
Always confirm current rates with your local town planning office or municipal council, as these fees are updated annually and vary significantly between different areas.
Are there any tax exemptions or reductions available?
Several exemptions and reductions exist in Cameroon for specific property types and owner categories.
Social housing developments, first-time buyer programs, agricultural land, and properties owned by senior citizens or disabled individuals may qualify for reductions of 10-100% on various taxes and fees.
Council taxes, transfer duties, and VAT may be partially or fully waived for qualifying social housing projects, potentially saving hundreds of thousands or millions of CFA depending on the property value.
You must apply for these exemptions with supporting documentation before the transaction, as they are not automatically applied and require approval from relevant authorities.
It's something we develop in our Cameroon property pack.
What are the payment deadlines and penalties for late payment?
Property tax payments must be made by March 15 each year, with late payments subject to penalties of 30-150% of the tax amount depending on how late you pay.
You can make payments at your local tax center or online at impots.cm using the official government portal for tax payments.
Late payment interest is charged at 1.5% per month, with maximum penalties of 50% for VAT-related delays and fixed penalties of 5,000 CFA for non-filing of stamp duty requirements.
Other taxes and fees have deadlines set by each relevant office (tax center, municipal council, land registry), usually at the time of transaction finalization, with progressive penalties for tax evasion that can reach significant amounts.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding all property taxes and fees in Cameroon is essential for making informed real estate investment decisions.
As of September 2025, these rates and procedures represent the current legal framework, but always verify with local authorities before proceeding with any property transaction.
Sources
- PWC Tax Summaries - Cameroon Individual Taxes
- PWC Tax Summaries - Cameroon Corporate Taxes
- Lincoln Institute - Cameroon Property Tax Study
- Primetime Law Office - Property Tax Guide
- Kinsmen Advocates - Property Purchase Guide
- Taxes for Expats - Cameroon Tax Guide
- Kinsmen Advocates - Notary Services
- The African Investor - Cameroon Real Estate Tips