{"id":1613,"date":"2026-03-31T11:46:17","date_gmt":"2026-03-31T11:46:17","guid":{"rendered":"https:\/\/www.cga.inov.cm\/?p=1613"},"modified":"2026-03-31T12:09:10","modified_gmt":"2026-03-31T12:09:10","slug":"precomptes-sur-loyers-en-2026-ce-qui-change-pour-votre-fiscalite","status":"publish","type":"post","link":"https:\/\/www.cga.inov.cm\/en\/2026\/03\/31\/precomptes-sur-loyers-en-2026-ce-qui-change-pour-votre-fiscalite\/","title":{"rendered":"Withholding taxes on rents in 2026: What will change for your tax situation?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1613\" class=\"elementor elementor-1613\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6992485 e-flex e-con-boxed e-con e-parent\" data-id=\"6992485\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7902661 elementor-widget elementor-widget-heading\" data-id=\"7902661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Withholding taxes on rents in 2026: What will change for your tax situation?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c9025 elementor-widget elementor-widget-text-editor\" data-id=\"67c9025\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\">Have you tested your knowledge with our latest <b data-path-to-node=\"3\" data-index-in-node=\"53\">Quizz Time<\/b> ? The question was simple but crucial: <b data-path-to-node=\"3\" data-index-in-node=\"107\">\u00abWhat is the new tax rate for advance rent payments in 2026?\u00bb<\/b><\/p><p data-path-to-node=\"4\">If you've been hesitating, this article is for you. The correct answer is <b data-path-to-node=\"4\" data-index-in-node=\"80\">A (15 %)<\/b>. But beyond the figures, it is essential to understand the impact of this reform on the management of your business or real estate assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b85d731 elementor-widget elementor-widget-heading\" data-id=\"b85d731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Why reform the withholding tax rate?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e19e44 elementor-widget elementor-widget-text-editor\" data-id=\"2e19e44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">As part of the 2026 Finance Act, the French government has harmonized tax rates on property income. The aim is twofold: to simplify the tax system and ensure better collection of income linked to the rental of real estate (offices, warehouses, housing).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ae612 elementor-widget elementor-widget-heading\" data-id=\"49ae612\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Switching to 15 %: What you need to know<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84e2609 elementor-widget elementor-widget-text-editor\" data-id=\"84e2609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"8\">Until recently, rates could vary according to the nature of the lease or the lessor. In 2026, the standard rate of <b data-path-to-node=\"8\" data-index-in-node=\"114\">15 %<\/b> is the benchmark for withholding tax on gross rents.<\/p><ul data-path-to-node=\"9\"><li><p data-path-to-node=\"9,0,0\"><b data-path-to-node=\"9,0,0\" data-index-in-node=\"0\">The plate:<\/b> The calculation is based on the gross amount of rent paid.<\/p><\/li><li><p data-path-to-node=\"9,1,0\"><b data-path-to-node=\"9,1,0\" data-index-in-node=\"0\">Withholding tax :<\/b> It is the tenant (when he is a legal entity or a sole proprietorship) who is obliged to withhold these 15 % and pay them to the tax authorities on behalf of the landlord.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1320206 elementor-widget elementor-widget-heading\" data-id=\"1320206\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Tenant's obligations (Company owner)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07746dc elementor-widget elementor-widget-text-editor\" data-id=\"07746dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"11\">If your company rents its offices or technical premises:<\/p><ol start=\"1\" data-path-to-node=\"12\"><li><p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">Hold<\/b> the 15 % on each rental payment.<\/p><\/li><li><p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">Reverse<\/b> this sum to the relevant tax office by the due date (usually by the 15th of the following month).<\/p><\/li><li><p data-path-to-node=\"12,2,0\"><b data-path-to-node=\"12,2,0\" data-index-in-node=\"0\">Deliver<\/b> a withholding tax certificate to the owner to justify payment.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-381a3a9 elementor-widget elementor-widget-heading\" data-id=\"381a3a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Risks in the event of non-compliance<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6da49d elementor-widget elementor-widget-text-editor\" data-id=\"c6da49d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"14\">A rate error or a delay in repayment may result in :<\/p><ul data-path-to-node=\"15\"><li><p data-path-to-node=\"15,0,0\">Costly late penalties.<\/p><\/li><li><p data-path-to-node=\"15,1,0\">The non-deductibility of the rental charge in your accounts.<\/p><\/li><li><p data-path-to-node=\"15,2,0\">Risk of tax reassessment in the event of an audit.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebb826 elementor-widget elementor-widget-heading\" data-id=\"4ebb826\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Conclusion: Don't let taxation slow your growth<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c371c6c elementor-widget elementor-widget-text-editor\" data-id=\"c371c6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"18\">Managing advance deposits may seem complex, but it's the cornerstone of sound management. At <b data-path-to-node=\"18\" data-index-in-node=\"100\">Inov CGA (Centre de Gestion Agr\u00e9\u00e9)<\/b>, We help business owners secure their tax returns and optimize their tax management.<\/p><blockquote data-path-to-node=\"19\"><p data-path-to-node=\"19,0\"><b data-path-to-node=\"19,0\" data-index-in-node=\"0\">Do you have any doubts about your lease contracts or deductions?<\/b> Our experts are at your disposal for a compliance audit.<\/p><p data-path-to-node=\"19,0\">\u00a0<\/p><p data-path-to-node=\"19,0\"><b data-path-to-node=\"20\" data-index-in-node=\"0\">Contact Inov CGA today:<\/b><\/p><p data-path-to-node=\"19,0\">\u00a0<\/p><p data-path-to-node=\"19,0\">\ud83d\udcde <b data-path-to-node=\"20\" data-index-in-node=\"40\">+237 699 499 851<\/b><\/p><p data-path-to-node=\"19,0\">\ud83d\udfe2 WhatsApp: <b data-path-to-node=\"20\" data-index-in-node=\"71\">+237 679 424 164<\/b><\/p><p data-path-to-node=\"19,0\">\ud83d\udccd Douala, Cameroon<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d17351a e-flex e-con-boxed e-con e-parent\" data-id=\"d17351a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9comptes sur loyers en 2026 : Ce qui change pour votre fiscalit\u00e9 Avez-vous test\u00e9 vos connaissances avec notre dernier Quizz Time ? [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[3,58,64],"tags":[8,65,68,66,44,69,67],"class_list":["post-1613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite-administration","category-precomptes-sur-loyers","tag-cameroun","tag-fiscalite2026","tag-gestionentreprise","tag-impots","tag-inovcga","tag-loidefinances","tag-precompteloyer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pr\u00e9comptes sur loyers en 2026 : Ce qui change pour votre fiscalit\u00e9 - INOV CGA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cga.inov.cm\/en\/2026\/03\/31\/precomptes-sur-loyers-en-2026-ce-qui-change-pour-votre-fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9comptes sur loyers en 2026 : Ce qui change pour votre fiscalit\u00e9\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9comptes sur loyers en 2026 : Ce qui change pour votre fiscalit\u00e9 Avez-vous test\u00e9 vos connaissances avec notre dernier Quizz Time ? 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