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LOI DE FINANCES 2026
MINFI
CITIZEN BUDGET 2026
Cameroon map
Far North Capital city: Manaus Number of UCC: 1 Number of DC: 47
North-west Capital city: Bamenda Number of UCC: 1 Number of DC: 34
South-west Capital city: Beere Number of UCC: 2 Number of DC: 35
Littoral Chef lieu: Douala Number of UCC: Number of DC: 29
Adamawa Capital city: Agawandara Number of UCC: 1 Number of DC: 21
Central Capital city: Yaounde Number of UCC: 1 Number of DC: 10
South Capital city: Elachova Number of UCC: 2 Number of DC: 29
East Capital city: Berkewa Number of UCC: 1 Number of DC: 55
North Capital city: Bahawam Number of UCC: 1 Number of DC: 40
West Capital city: Bofosezom Number of UCC: Number of DC: 40
UCC: Urban city council. DC: District council.
MINFI
CITIZEN BUDGET 2026
SOMMARY
LIST OF TABLES AND GRAPHS 04 ACRONYMS AND ABBREVIATIONS 05 FOREWORD 06 WHAT ARE THE KEY FIGURES OF THE 2026 BUDGET? 07 WHAT ARE THE MAJOR INNOVATIONS OF THE 2026 BUDGET? 08
PART ONE: GENERAL INFORMATION ON THE STATE BUDGET 09
I - MAIN CONCEPTS RELATING TO THE STATE BUDGET 10 - I.1-Finance Laws 10 - I.2-The State Budget 11 - I.3-The citizen budget 11
II - HOW IS THE STATE BUDGET PREPARED? 12 - II.1- Legal framework for budget preparation 12 - II.2- Key actors in the budgetary process 12 - II.3 - Stages in the budget preparation process 13
PART TWO: PRESENTATION AND CONTENT OF THE 2026 STATE BUDGET 14
III - CONTEXT AND ASSUMPTIONS USED TO CALCULATE THE 2026 BUDGET 15 - III.1- Context 15 - III.2 - Hypotheses 16 - III.3 - Main budgetary risks 16
IV - WHAT ARE THE MAIN DIRECTIONS AND PRIORITIES OF THE 2026 BUDGET? 17 - IV.1- Major Guidelines 17 - IV.2 - Priorities in terms of allocations and expenditure 18
V - WHAT ARE THE MAIN NEW MEASURES REGARDING REVENUE? 20 - V.1- Customs measures 20 - V.2- Measures relating to taxes and duties 22 - V.3- Measures relating to non-tax revenue collection 25
VI - WHAT IS THE STATE'S REVENUE IN 2026? 27 - VI.1 General Budget Revenue 27 - VI.2 Revenue from Special Appropriation Accounts (SAA) 29
VII - WHAT IS THE GOVERNMENT'S EXPENDITURE IN 2026? 30 - VII.1 General Budget expenditure 31 - VII.2 Expenditure from Special Appropriation Accounts 32
VIII - HOW IS THE GAP BETWEEN GOVERNMENT REVENUE AND EXPENDITURE FILLED? 33 - VIII.1 Budget deficit 33 - VIII.2 Government financing needs 33 - VIII.3 How does the government plan to raise the 3,104.2 billion CFA francs that it will be lacking? 33
PART THREE: ANALYSIS OF THE 2026 BUDGET 34
IX - HOW WERE THE EXPENDITURES OF THE GENERAL BUDGET ALLOCATED? 35 - IX.1 Budget allocation by institution/ministry 35 - IX.2 The 11 ministerial programs receiving the largest budgets 41 - IX.3 Some major Government investment projects for the year 2026 42