26/05/2026
2026 Finance Law: What changes for property tax in Cameroon
Property tax is a tax that all property owners in Cameroon are familiar with. Until 2025, it was simple: a single rate of 0.1% was applied to the cadastral rental value of all real estate, whether built or unbuilt. It didn't matter if you owned a small house or a large property portfolio; the calculation remained the same.
With the 2026 Finance Law , the situation changes. Article C 53 of the 2026 Finance Law introduces a major reform: property tax becomes progressive for taxpayers with significant real estate assets. The base rate of 0.1% is maintained for small properties, but above 500 million FCFA , a progressive scale applies: 0.2% for properties between 500 million and 1 billion FCFA , and 0.3% above 1 billion FCFA .
Practical example: understanding the difference before / after 2026
Let's imagine an owner who owns three buildings and two plots of land , for a total value of 1.2 billion FCFA .
Before 2026 : single rate of 0.1% → tax due: 1.2 million FCFA
After 2026 (progressive scale):
0–500 million → 0.1% = 500,000 FCFA
500 million – 1,000 million → 0.2% = 1,000,000 FCFA
over 1,000 million → 0.3% = 600,000 FCFA
Total after reform: 2.1 million FCFA
➡️The difference is significant and clearly shows the effect of the progressive approach for large estates.
This illustration helps to understand why it is now crucial to declare all of one's real estate assets and to control one's land holdings , in order to remain compliant and to anticipate tax liabilities.
Why this reform is important
The property tax reform is not limited to adjusting rates: it is part of a strategy for better tax management and transparency . By cross-referencing individuals' income tax returns with their real estate assets, the government can better control taxes that previously escaped collection.
For owners, this is an opportunity to take a proactive approach to managing their assets and to seek guidance from an accountant to optimize their tax return and anticipate new obligations.
Conclusion
The property tax reform introduced by the 2026 Finance Law maintains simplicity for small property owners while introducing greater tax fairness for larger estates . The practical example above perfectly illustrates the difference before and after the reform and demonstrates the importance of preparing your property tax return thoroughly and well in advance.