Taxes in Cameroon

The Directorate General of Taxation (Direction Générale des Impôts (DGI)), under the Ministry of Finance, assesses taxes, conducts tax audits, collects levies and handles appeals. The Directorate General of Customs (Direction Générale des Douanes) is responsible for cross-border trade in goods; decentralized local authorities levy charges such as the Local Development Tax (Taxe de Développement Local). Key taxes include personal income tax (Impôt sur le revenu des personnes physiques (IRPP)), corporate income tax (Impôt sur les sociétés (IS)), value-added tax (Taxe sur la valeur ajoutée (TVA)), withholding tax on investment income, excise duties, registration and stamp duties, and customs duties. The IRPP covers, among other things, employment income, pensions, rental income, investment income and income from commercial, agricultural or professional activities. The progressive rate ranges from 10 to 35 percent. A person is generally tax resident if they have their household, habitual residence, professional centre or economic interests in Cameroon. Residents are generally taxed on their worldwide income; for non-residents, the relevant income is income from Cameroon, although tax treaties may provide different rules. Employers withhold payroll tax at source and remit it by the 15th of the following month. Taxpayers who do not carry on commercial activities generally file their annual IRPP return by 30 June. Late payment may result in interest of 1.5 percent per month, up to a maximum of 50 percent, and surcharges of 10 percent per month, up to a maximum of 30 percent. Companies need a tax identification number (NIU), tax registration and, depending on their activity, proper accounting records. The corporate income tax rate is generally 30 percent; a rate of 25 percent may apply to certain small and medium-sized enterprises with annual turnover of up to 3 billion FCFA. Companies under the real regime (régime du réel) typically fall within that regime from annual turnover of 50 million FCFA excluding value-added tax, although individual sectors may be classified differently regardless of turnover. Ongoing obligations include advance payments, withholding, TVA where applicable, the Statistical and Tax Declaration (Déclaration Statistique et Fiscale (DSF)), beneficial ownership information and a tax compliance certificate. The General Synthetic Tax (Impôt Général Synthétique (IGS)) applies to smaller commercial, industrial, craft and agricultural activities outside the régime du réel. It replaces the former impôt libératoire and régime simplifié. For annual turnover below 50 million FCFA, annual amounts range by turnover class from 20,000 FCFA for less than 500,000 FCFA to 2,000,000 FCFA for 30 million to less than 50 million FCFA. Members of an approved CGA pay half of the applicable rate. The annual IGS return is due by 15 March; quarterly payment is due within 15 days after the end of each quarter. Non-payment may lead to closure of the business and a penalty of 50 percent. For turnover above 50 million FCFA, the patente and régime du réel generally become relevant. The standard TVA rate is 19.25 percent, while exports are taxed at zero percent. A TVA rate of 10 percent applies in 2026 to the acquisition or rental of social housing. Companies may claim input tax or TVA credits under the DGI procedure. Excise duties apply to certain goods; in 2026, duties on wine and spirits, among others, were increased, while gas-powered vehicles are exempt from excise duty. NIU registration takes place online through immatriculation.dgi.cm or teledeclaration-dgi.cm. Depending on the taxpayer profile, the responsible office may be the Centre des impôts, CFLP, DGE or another DGI office. The electronic services cover, among other things, IRPP, IGS, DSF, tax certificates, e-billing, beneficial ownership information and the Help Desk. The typical process runs from registration through the NIU and tax account to filing, payment or withholding, and then to the receipt or Tax Compliance Certificate (Attestation de Conformité Fiscale). Payments are made by bank transfer or electronically. IGS may additionally be paid in cash at a bank counter. The DGI may review documents or conduct an accounting audit. Taxpayers are entitled to official information, procedural protection, appeals and, subject to the applicable conditions, a refund, such as a TVA credit refund. A tax exemption applies only where there is an express statutory basis. Imports and exports are also subject to the CEMAC customs framework, customs duty, the Taxe Communautaire d'Intégration and, where applicable, TVA or excise duties. For an FOB value above 1 million FCFA, the declaration must be made through the Single Window for External Trade (Guichet Unique du Commerce Extérieur) by an authorized customs agent. Above 2 million FCFA, an RVC is additionally required; above 5 million FCFA, bank domiciliation is required. The declaration must be completed within six months; a one-time extension of up to three months may be possible. Failure to file may result in a fine of 50 percent of the taxable value of the goods, while failure to complete bank domiciliation may result in a penalty of 10 percent of the transaction value. Ten tax treaties are currently in force for international matters. They may alter residence, withholding taxation, relief, exchange of information and mutual agreement procedures. Companies with related foreign companies must comply with transfer-pricing documentation requirements for transactions. For non-resident digital companies with a significant economic presence, an effective charge of 3 percent of turnover generated in Cameroon applies in 2026. Foreign airlines and shipping companies may be liable for corporate income tax in Cameroon. Taxpayers should retain registration data, accounting records, returns, payment records and other evidence, and should check changes to the Finance Laws and the annual deadlines.