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Everything you need to know before buying real estate is included in our Cameroon Property Pack
Property taxes and fees in Yaoundé are relatively straightforward but involve multiple components that can significantly impact your investment costs. Understanding these charges is essential for anyone considering buying property in Cameroon's capital city.
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 owners in Yaoundé pay an annual property tax of 0.1% to 0.11% of the assessed property value, combining state and local council taxes.
Transaction costs for property purchases include registration fees (5% of sale price), notary fees (0.5% to 10% of property value), and various stamp duties that can add up to 15-20% of the total purchase price.
| Tax/Fee Type | Rate/Cost | Payment Frequency |
|---|---|---|
| Annual Property Tax | 0.1% - 0.11% of property value | Yearly |
| Registration Fee | 5% of sale price | One-time (at purchase) |
| Notary Fees | 0.5% - 10% of property value | One-time (at purchase) |
| Stamp Duty | 2,000 CFA + 10% transfer tax | One-time (at purchase) |
| Municipal Development Tax | 3,000 - 90,000 CFA | Yearly |
| Late Payment Penalty | 15% of tax due | When applicable |
What are the current property tax rates in Yaoundé?
Property tax rates in Yaoundé are set at 0.11% of the assessed property value annually as of September 2025.
This rate combines two components: the state's share of 0.1% and an additional local council tax of 10% of the state tax amount. The local council portion works out to an extra 0.01%, bringing the total to 0.11%.
For example, if your property is assessed at 100 million CFA francs, you would pay 110,000 CFA francs in annual property tax. This applies to all property types, whether residential or commercial, making the tax structure relatively simple to understand.
The property tax system in Yaoundé follows Cameroon's unified approach, where both levels of government collect their share through a single payment process.
How is property value assessed for tax purposes in Yaoundé?
Property valuation in Yaoundé uses three main assessment methods depending on the property type and available data.
The cost approach calculates the replacement cost of the property minus depreciation, which is commonly used for newer constructions. The market comparison approach looks at recent sales of similar properties in the same area to establish fair market value.
For rental properties, assessors may use the income approach, which capitalizes the net operating income to determine property value. This method is particularly relevant for commercial properties or residential buildings generating rental income.
Valuations are updated periodically through manual inspections and by comparing properties to recent market transactions. The assessment process aims to reflect current market conditions, though updates may not occur annually for all properties.
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Are there different tax rates for residential and commercial properties?
No, both residential and commercial properties pay the same annual property tax rate of 0.11% of assessed value in Yaoundé.
The Cameroonian property tax system does not distinguish between property types for the main property tax calculation. Whether you own an apartment, house, office building, or retail space, the base rate remains consistent.
However, commercial properties may face additional business-related taxes based on their revenue-generating activities. The business license tax ranges from 0.159% to 0.494% of annual turnover, which applies specifically to commercial operations.
This means that while the property tax itself is uniform, the total tax burden on commercial properties can be higher when including business license fees and other operational taxes.
What are the specific rates for residential properties in Yaoundé?
Residential properties in Yaoundé pay exactly 0.11% of their assessed value annually in property tax.
This rate applies to all residential property types, including single-family homes, apartments, condominiums, and multi-family rental buildings. There are no special rates or exemptions for different residential categories.
For a typical residential property valued at 50 million CFA francs, the annual property tax would be 55,000 CFA francs. Properties valued at 200 million CFA francs would pay 220,000 CFA francs annually.
Residential property owners also pay the municipal development tax, which ranges from 3,000 to 90,000 CFA francs per year depending on location and property characteristics. This covers local services like sanitation and street lighting.
What are the specific rates for commercial properties in Yaoundé?
Commercial properties pay the same 0.11% annual property tax rate as residential properties, plus additional business-related taxes.
The business license tax adds 0.159% to 0.494% of the property's annual turnover, creating a higher overall tax burden for income-generating commercial properties. This percentage varies based on the type of business and revenue levels.
Commercial properties may also face higher municipal development taxes, potentially reaching the upper end of the 3,000 to 90,000 CFA francs range depending on their size and location within Yaoundé.
For example, a commercial building valued at 300 million CFA francs with annual rental income of 50 million CFA francs would pay 330,000 CFA francs in property tax plus approximately 79,500 to 247,000 CFA francs in business license tax.
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Is property tax paid yearly or as a one-time payment?
Property tax in Yaoundé is paid annually, not as a one-time payment.
Property owners must pay their tax obligation each fiscal year, typically due during the government's tax collection period. This creates an ongoing annual expense that property owners must budget for throughout their ownership.
The annual payment system allows the government to capture changes in property values and market conditions over time. It also provides a steady revenue stream for both state and local government services.
Late payments incur a 15% penalty on the tax amount due, making timely annual payments important for property owners to avoid additional costs.
Are there additional taxes for newly constructed properties?
Newly constructed properties do not pay higher property tax rates, but they face additional fees during the construction and registration process.
Private land survey fees are now set at 50,000 CFA francs per hectare in urban areas like Yaoundé, with an additional 7,000 CFA francs per 100 square meters for larger plots. These costs apply when establishing property boundaries for new developments.
New construction projects require building permits, approvals, and registration fees that can add significantly to the initial investment cost. However, once completed and registered, these properties pay the standard 0.11% annual property tax rate.
The survey and registration fees are one-time costs incurred during the development phase, separate from the ongoing annual property tax obligations.
What fees are involved in the property registration process?
Property registration in Yaoundé involves several mandatory fees that total approximately 6-7% of the property's sale price.
| Registration Fee Type | Rate | Purpose |
|---|---|---|
| Registration Fee | 5% of sale price | Legal transfer documentation |
| Land Registry Fees | 1-2% of sale price | Title issuance and processing |
| Administrative Stamp | 2,000 CFA francs | Document processing |
| Transfer Tax | 10% of sale price | Government transfer levy |
| Survey Fees (if needed) | 50,000 CFA/hectare | Boundary establishment |
The registration fee of 5% of the sale price covers the legal transfer process and ensures the property change is officially recorded. Land registry fees handle title documentation and processing, adding another 1-2% to the total cost.
These fees are mandatory for all property transactions and cannot be avoided when purchasing property in Yaoundé. Buyers should budget for these costs in addition to the property purchase price.
How much do notary fees cost for property transactions?
Notary fees in Yaoundé range from 0.5% to 10% of the property value, with most residential transactions falling between 4-10% of the purchase price.
The fee structure is tiered based on the property value, with lower percentages applying to higher-value properties. For example, a property worth 50 million CFA francs might incur notary fees of 2-5 million CFA francs.
Notary services are mandatory for property transactions in Cameroon, as notaries handle the legal documentation, verify ownership, and ensure proper transfer procedures are followed. They also coordinate with various government offices to complete the registration process.
The higher end of the fee range typically applies to more complex transactions or properties requiring additional legal work, while straightforward residential purchases often fall toward the middle of the range.
It's something we develop in our Cameroon property pack.
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Are there stamp duties when buying property in Yaoundé?
Yes, stamp duties apply to property purchases in Yaoundé and include both fixed administrative charges and percentage-based transfer taxes.
The fixed stamp duty costs 2,000 CFA francs for administrative document processing. This covers the basic paperwork and official stamps required for the transaction.
A more significant stamp duty is the 10% transfer tax applied to the property sale price. For a property selling for 100 million CFA francs, this transfer tax would amount to 10 million CFA francs.
These stamp duties are collected by the government and are separate from notary fees and registration costs. They represent a substantial portion of the total transaction costs and must be factored into any property purchase budget.
Are there local or municipal taxes for property owners in Yaoundé?
Yes, property owners in Yaoundé pay municipal taxes in addition to the state property tax.
The local council tax is included in the 0.11% annual property tax rate, representing 10% of the state's 0.1% base rate. This municipal portion funds local government services and infrastructure.
Property owners also pay a separate municipal development tax ranging from 3,000 to 90,000 CFA francs per year. This tax varies based on property location, size, and type, funding services like sanitation, street lighting, and local infrastructure maintenance.
The development tax is collected separately from the main property tax and contributes directly to improving local services and infrastructure in the property's immediate area.
What penalties apply for late property tax payments?
Late property tax payments in Yaoundé incur a 15% penalty on the total tax amount due.
This penalty applies when payments are made after a tax inspection has occurred, encouraging property owners to pay their taxes promptly without waiting for enforcement action.
However, the penalty can be waived if property owners make payment immediately after being notified during the inspection process. This provides some relief for those who pay quickly once contacted by tax authorities.
For example, if your annual property tax is 100,000 CFA francs and you pay late after an inspection, the penalty would add 15,000 CFA francs to your total obligation, bringing the payment to 115,000 CFA francs.
It's something we develop in our Cameroon property pack.
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.
Property taxes and fees in Yaoundé are structured around a straightforward annual rate of 0.11% of assessed value, but transaction costs can add 15-20% to your purchase price.
Understanding these costs upfront helps you budget accurately and avoid surprises when investing in Yaoundé's real estate market.
Sources
- Lincoln Institute of Land Policy - Property Tax Assessment
- Central Africa Tax Guide - Cameroon Taxes
- Business in Cameroon - Land Survey Fees
- TheAfricanVestor - Real Estate for Foreigners
- PwC Tax Summaries - Cameroon
- TheAfricanVestor - Buying Property Guide
- Business in Cameroon - Property Tax Collection
- KPMG Cameroon Fiscal Guide