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%;