REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND
DECREE No. 2026/01007/PM OF 12 MAI 2026 to lay down conditions for the centralization, distribution and transfer of equalization tax revenue at the regional and inter-regional cooperation level.
THE PRIME MINISTER, HEAD OF GOVERNMENT,
Mindful of the Constitution;
Mindful of the General Tax Code;
Mindful of Law No. 2018/011 of 11 July 2018 to lay down the Cameroon Code of Transparency and Good Governance in public finance management;
Mindful of Law No. 2018/012 of 11 July 2018 relating to Fiscal Regime of the State and other Public Entities;
Mindful of Law No. 2019/024 of 24 December 2019 to Institute the General Code of Regional and Local Authorities;
Mindful of Decree No. 92/089 of 4 May 1992 to specify the duties of the Prime Minister, Head of Government, as amended and supplemented by Decree No. 95/145-bis of 4 August 1995;
Mindful of Decree No. 2011/408 of 9 December 2011 to organize the Government, as amended and supplemented by Decree No. 2018/190 of 2 March 2018;
Mindful of Decree No. 2018/635 of 31 October 2018 to reorganize the Special Council Support Fund for Mutual Assistance;
Mindful of Decree No. 2019/001 of 4 January 2019 to appoint a Prime Minister, Head of Government,
HEREBY DECREES AS FOLLOWS:
CHAPTER I
GENERAL PROVISIONS
ARTICLE 1.- This decree lays down conditions for the centralization, distribution and transfer of equalization tax revenue at the regional and inter-regional cooperation level.
SERVICES DU PREMIER MINISTRE SECRÉTARIAT GÉNÉRAL DIRECTION DES AFFAIRES ADMINISTRATIVES ET DES REQUÊTÉS COPIE CERTIFIÉE CONFORME
CHAPTER II
CONDITIONS FOR THE CENTRALIZATION, DISTRIBUTION AND TRANSFER OF EQUALIZATION TAX REVENUE AT THE REGIONAL AND INTER-REGIONAL COOPERATION LEVEL
SECTION I
CENTRALIZATION OF EQUALIZATION TAX REVENUE
ARTICLE 2.- The tax revenue of regions referred to in Article 3 below shall be centralized by the body in charge of centralization and equalization within the framework of inter-regional cooperation, and distributed to regions based on solidarity, harmonization of development, and reduction of inequalities.
ARTICLE 3.- The following shares of tax revenue intended to finance the regions shall be subject to equalization:
- 50% share of oil and gas royalties;
- 50% share of mining royalty;
- 70% share of the special tax on petroleum products;
- 70% share of the resources of the Sustainable Development Fund for the Financing of Water and Sanitation Projects;
- 70% of airport stamp duty proceeds;
- 70% share of radio frequency usage fees;
- 70% share of the resources derived from the annual gaming fee.
SECTION II
CONDITIONS FOR THE DISTRIBUTION OF THE EQUALIZATION TAX REVENUE
ARTICLE 4.- At the beginning of each year, the Minister in charge of regional and local authorities shall issue an order to lay down shares of the above-mentioned equalization tax revenue to be transferred to the regions.
ARTICLE 5.- Equalization tax revenue at the regional level shall be distributed based on the following criteria and shares:
- minimum allocation: 80%;
- demography: 10%;