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Accueil > > Cameroon : Finance Law 1990 /91

Cameroon : Finance Law 1990 /91

mercredi 27 mars 2013

section fourteen : (1) The rate of fees relating to landed property transaction listed in Article 19 of ordinance N°74-1 of 6 july 1974 to establish rules governing land tenure and which are subject to texation shall fixed as follows :


a) Registration on category 1 national lands :

- 10 francs per m2 in urban areas , with a minimum charge of 5,000 francs ;

- 1 francs per m2 in urban areas, with a minimum charge of 3,000 francs .

b) subdivision of existing property :

- 2% of purchase price, if paid for ;

- 1% of the market value stated in the notarial act, if acquired free of charge.

c) transformation of a deed into a land certificate :

- 1% of the market value of the estate, calculated on the basis of the price of state land in the area.

d) Amalgamation of land certificates :

- 1% of the market value of the estates to be amalgamated.


(a) Mortgages and preferential rights :

- 1franc to 10,000 000 francs : 1% ;

- 10,000,001 francs to 100,000 ,000 francs : 0,75%

- 100, 000, 001 francs to 500, 000, 000 : 0,50%

- over 500, 000 ,000 francs : 0,30%

(b) Total transmission :

- by sale : 2% of the purchase price ;

- on death : 5 % of the declared market value to the estate ;

- by exchange : 1% of the value stated in the notarial act ;

- as contribution to the share capital of companies : 1% of the value of corresponding shares ;

- donation inter vivos : 1% of the market value stated in the notarial act.

(c) Registration of leases :

- 1% of the total rent calculated on the basis of the lease period.

(d) Concelling, prenotations , orders updating of land certificate copies and all other entries : a fixed rate of 5,000 francs per land certificate.


- certificate of ownership , deposit endorsement acquisition and any other certificate attesting entry or real.

- property right : 3,000 francs per file for natural person and 5,000 francs for corporate bodies.

- Land survey : 5,000 francs per land certificate .


They fall under two groups

- field topographical work ;

- office Work.

4-1 Topographical work

It consists of planimetric and altimetric works.

4-1-1 planimetric Works

(a) Demarcation

Demarcation for registration, concession , subdivision and simple delimitation purposes.

the following amounts shallbe collected for the execution of these works :

lands situated within the urban area

- 25, 000 francs for an area of not more than 5, 000 m2 ;

- 2, 000 francs per additionnal hundred square meters for an area of over 5,000 m2 .

Land situated outside the urban area

- 25, 000 francs for an area of not more than 5,000 hectares ;

- 50, 000 francs for an area between 5 and 20 hectares.

- 10, 000 francs per additional hectare above 20 hectares

(b) Miscellaneous planimetric works :

- redrawing or cancelling boundaries ;

- verification and rectification of boundaries ;

- planting of pillars ;

- updating cadastral plans ;

- expert assessment of landed property.

The following amount shall be collected for planimetric works :

- a fixed fee of 25,000 francs before inspecting the land ;

- 5,000 francs for every reconstituted, rectified or planted pillar.

These rates shall include the fees for writing reports.

4-1-2 Altimetric works

Altimetric works involve surveys with spot heights and where necessary, the drawing of contour lines.

The following amounts shall be collected for altimetric works :

- 35,000 francs for an area of not more than 1,000 m2 ;

- 700 francs per additional hundred square meters for an area above 1,000 m2.

The altimetric group shall comprise the following : topometric and topographical plans, overall and situation plans for building permits and miscellaneous study plans.

In calculating the fees to be paid, the area shall be rounded off to the hundred square meteror to nearest hectare.

the above-mentioned rates shall cover the cost of preliminary survey, drawing up basic topographical maps, surveying the land, computation, drawing the original plan and tracing, supplying nine prints of the plan and, if need be cadastral survey report.

The cost of supplying, transporting and planting the beacons shall be borne by the applicant, who shall also ensure that the boundaries are cleared before the surveyors arrive on the land.

When an applicant, after being duly informed for three times, fails to be present or to send a representative on the day the surveyors visit the land, a report shall be written to that effect and he shall not be entitled to the refund of the charges paid in advance.the same chall apply if the applicant fails to supply beacons or clear the boundary.

4-2-office work

Office work shall comprise

- the printing of plans,

- The file of plans

- the updating of plans.

4-2-1- rates of printing plans

(a) Printing of planimetric demarcation plans

- format 21x31 cm…………..150francs per print

- `` 26x37cm…………………250francs per print

- `` 37x42cm……………..300 francs per print

- `` 52x105cm…………….1,000 francs per print

(b) printing and sale of special plans

- 105x75cm sheets of cadastral plan : 10,000 francx per print ;

- geodetic point sheet of the national map : 3,000 francs per print ;

- sheet of the local triangulation point : 1,000 francs per copy ;

- reverse-tracing of a sheet of cadastral plan : 50,000 francs per reverse-tracing ;

- situation plans for a bar : ( drawing of the tracing and supply of 4 prints 10,000 francs

4-3-2- rates for drawing cadastral and topometric plans The fees shall be calculated on the basis of the amount of detail to be included in the plan and the time require to draw it.

The excution of topographic and cadastral works and issue of copies of cadastral records shall be subject to payment in advance by the beneficiary of the above-mentioned fees, where the exact the area or number of pillars to be plane dis not know before begins.

At the end of the works, the balance shall be paid before the plans and documents are signed and delivered to the beneficiary.

An additional charge of 10 (ten) per cent tob e paid tot he personnel who provided the services shall be made on all bills.

These sums which amount to 110% of the bills shall be collected by the land revenue collector who shall share them as follows :

100% shall be paid into the public treasury against a receipt prepared by the land revenue collector.

10 % shall be paid every quartar to the personnel who provided the services on statements of amounts due draw up by the land revenue collector.

The distribution of this amount to the various persons concerned shall be determined by an instrument signed by the minister in charge of surveys.

(a) In all land and real property transavtion, the identification of built-on and non built-on property shall be carried out by the surveys service.

(b) No plan or extract there of shall be accepted by administrative, judicial or law officials if it is not drawn or endorsed by the surveys service.

(c) The reproduction, printing and photocopying of service documents such as geodetic form, copies of cadastral record and demarcation plans of free for valuable consideration by third parties shall be forbidden.

(a) A reduction of 50 % of the rates referred to above shall apply to works carried out on behalf of government services and and local councils. The costs of clearing of boundaries and of the supply and placing of pillars shall be borne by the said services.

(b) The bills for tranfers drawn up for this purpose shall be settled by the vote holders who shall justify the existence of credits before work begins.

(c) All types of plans submitted for control and endorsement by the surveys service by licensed surveyors registered whith the association.of surveyors shall be subject to stamps duties but shall be exempt from the payments provided for above.

(d) Where a cadastral plan is drawn, the owner of the property demarcated during the work shall pay demarcation fees for their parcel of land if Such fees were not paid before the beginning of the works.


(2) allocation of national land

The basic fees pto paid by grantees of national land stipulated in article 16 of decree n°76/166 of 27 april 1976 to establish the terms and conditions of management of national lands shalls, depending on the nature and use of the land, be fixed per square meter as follows :

Use of land urban land rural land Residential purpose 200 francs 100 francs

Commercial purpose 300 francs 150 francs

Industrial purpose 90 francs 45 francs

Social purpose 30 francs 15 francs Cultural purpose 1,5 francs 8 francs Religious purpose 1 franc 1 franc

Agricultural purpose 1 franc 1 franc

(3) paragraph : the collection of the revenue referred to in the preceding sub-paragraphs shall be out by land revenue collectors on payment vouchers issued by the competent lands and surveys services.

(4) paragraph : All previous provisions repugnant hereto are herby repealed.