REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND
ORDINANCE NO. 2025/001 OF 11 JUL 2025
to amend and supplement some provisions of Law No. 2024/013 of 23 December 2024: Finance Law of the Republic of Cameroon for the 2025 financial year
THE PRESIDENT OF THE REPUBLIC,
Mindful of the Constitution; Mindful of Law No. 2018/012 of 11 July 2018 relating to the fiscal regime of the State and other public entities; Mindful of Law No. 2024/013 of 23 December 2024: Finance Law of the Republic of Cameroon for the 2025 financial year; 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,
HEREBY ORDAINS AS FOLLOWS:
SECTION 1: The provisions of Sections sixty-eight, seventy, seventy-two, seventy-three, seventy-five, seventy-eight, and seventy-nine of the above-mentioned Law of 23 December 2024 are amended and supplemented as follows:
PART ONE
GENERAL CONDITIONS FOR BUDGETARY AND FINANCIAL BALANCE
III - PROVISIONS RELATING TO THE BALANCE OF RESOURCES AND STATE BUDGET EXPENDITURE
SECTION SIXTY-SEVEN (new): The State budget for the 2025 financial year shall be balanced in terms of resources and uses at CFAF 7 735 900 000 000, including CFAF 7 669 000 000 000 for the general budget and CFA francs 66 900 000 000 for the Special Appropriation Accounts.
CHAPTER ONE
EVALUATION OF RESOURCES
SECTION SIXTY-EIGHT (new): The income and revenues applicable to the general budget of the Republic of Cameroon for the 2025 financial year shall be estimated at CFAF 7 669 000 000 000 and broken down by type of revenue as follows:
PRESIDENCE DE LA REPUBLIQUE PRESIDENCY OF THE REPUBLIC SECRETARIAT GENERAL SERVICE DU FIDELIER LEGISLATIF ET REGLEMENTAIRE LEGISLATIVE AND STATUTORY AFFAIRS CARD INDEX SERVICE COPIE CERTIFIEE CONFORME CERTIFIED TRUE COPY
(Unit: million CFAF)
| ACCOUNTS | HEADING | 2024 | 2025 | ADJUST-MENT | 2025 AMENDED |
|---|---|---|---|---|---|
| A-REVENUES | 5 235 100 | 5 548 100 | -113 300 | 5 434 800 | |
| PART I - TAX REVENUES | 4 203 000 | 4 509 300 | -21 500 | 4 487 800 | |
| 711 | TAXES ON INCOME, PROFITS AND CAPITAL GAINS | 972 010 | 991 250 | -13 700 | 977 550 |
| 712 | TAXES ON SALARIES AND OTHER REMUNERATION | 340 000 | 350 000 | 0 | 350 000 |
| 713 | TAXES ON ASSETS | 26 800 | 20 550 | 0 | 20 550 |
| 714 | INTERNAL TAXES AND DUTIES ON GOODS AND SERVICES | 2 207 169 | 2 408 059 | -9 020 | 2 399 039 |
| 715 | TAXES ON FOREIGN TRADE AND INTERNATIONAL TRANSACTIONS | 529 336 | 579 186 | 1 220 | 580 406 |