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HOW TO PAY TAX IN CAMEROON [New version 2023]

In this segment we will be talking on how to pay taxes in Cameroon 2023.

Methods to Pay Taxes

Taxation will be one of your main concerns if you are moving to Cameroon, especially if you intend to work there. Most workers, including expatriates, have to pay income tax. The tax rate for them ranges between 10 and 35%, depending on your yearly income threshold. Those earning more than CFA 5 million per year have to pay a 35% rate income tax.
Note that the tax year starts on the 1st of January and ends on the 31st of December.
Types Of Taxes in Cameroon
Cameroon’s tax system includes different types of taxes.
Direct taxes:
• Corporate tax
• Personal income tax
• Permits
• Licenses
• Property tax
Indirect taxes:
• Registration fees and stamp duties
• Special tax on petroleum products
• Special income tax
Para-fiscal charges:
• Audiovisual fees
• Contribution to the SCF
• Contribution to the National Employment Fund
• Municipal taxes
• Social contributions.
Personal Income Tax
Personal income tax applies to all residents in Cameroon, including expatriates who are earning from Cameroonian sources of income. These include employees, pensioners, traders, farmers, artisans, landlords, and other professionals.
Taxable income sources are the following:
• wages, pensions, and annuities
• profits received by traders, artisans, farmers, and liberal professionals
• property income, movable capital (whether assimilated or distributed by a corporation to people who are not known to tax authorities).
Tax rates range as follows:
• 10% – CFA 0 to CFA 2,000,000
• 15% – CFA 2,000,001 to CFA 3,000,000
• 25% – CFA 3,000,001 to CFA 5,000,000
• 35% – More than CFA 5 million
Note that an additional 10% municipal tax applies to the calculated tax amount.


Corporate Tax in Cameroon

A corporate tax directly applies to all corporate profits over 12 months corresponding to the fiscal year. However, if a company has come into operation only six months before the end of the fiscal year, it is allowed to submit its first report 18 months later.
Corporate taxpayers are legal persons from:
• corporations, even when it comes to sole traders
• partnerships, syndicates, and civil societies which have opted for corporate tax
• public institutions, regional and local authorities, and public and legal persons who are engaged in gainful activities.
Taxable income is then constituted by operations revenue (regardless of its nature) performed by the company during the fiscal year and after the deduction of related expenses.
Furthermore, corporate tax only applies to companies whose revenue is generated in Cameroon. The business has to be conducted within an institutional framework or through a representative whose professional profile is indistinguishable from that of the company.
Corporate tax is levied at a rate of 35% plus a 10% municipal tax rate.
The tax return must be submitted to tax authorities at the latest on the 15th of March of each fiscal year.
Declaring Taxes in Cameroon
To declare your taxes, you are required to visit the General Taxes Directorate along with your taxpayer’s card, the pre-filled statement, and proof of income. This can also be performed online on the General Tax Directorate’s website.
Note that the taxpayer’s card is valid for two years and is renewable. Foreigners working or residing in Cameroon can apply for this card at the nearest tax office to their place of residence.

This article was written by ‘JUNIOR ANGABUA CHUO ANGABUA ESQ. LL.B, Dip Computer, BL, & AAIADR.
A Legal Practitioner and expert in business & compliance law, Maritime law, Insurance, International Trade, and Ship Brokerage, and Founder and Lead counsel of Prime Time Law offices.

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