Tax in Cameroon

Who is the tax authority and where do filings live?

Cameroon's Direction Generale des Impots (DGI) under the Ministry of Finance administers Cameroon's tax system [SC1]. Substantive law: Code General des Impots (CGI), CEMAC tax directives, OHADA framework, and successive Loi de Finances amendments. Cameroon is a CEMAC and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. IRPP withheld monthly. Corporate annual returns due 15 March (or 15 March of the following year for fiscal years not ending 31 December) [SC1]. VAT monthly returns. Provisional CIT quarterly under acomptes regime.

Who is a Cameroonian tax resident?

Under CGI Article 7, an individual is tax resident if (a) habitual residence in Cameroon, (b) physically present 183+ days, OR (c) Cameroonian-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Four brackets under CGI: 11 percent up to XAF 2,000,000; 16.5 percent on XAF 2,000,001-3,000,000; 27.5 percent on XAF 3,000,001-5,000,000; 38.5 percent above XAF 5,000,000 [SC1]. Rates include 10 percent additional council tax. Salary income subject to 30 percent abatement.

How does Cameroon's corporate tax work?

Impot sur les Societes 30 percent + 10 percent additional council tax = 33 percent combined headline for resident companies [SC2]. Petroleum sector under separate framework. Mining 25 percent + Royalty. Withholding on dividends to non-residents 16.5 percent (10 + 6.5). Pillar Two not transposed. Tax losses 4 years.

What about VAT?

VAT 19.25 percent (17.5 percent + 10 percent additional council tax = 19.25 percent effective) [SC3]. Reduced rates apply on basic-foodstuffs and certain specified categories. Zero-rated on exports.

How are cryptoassets taxed?

CEMAC central bank (BEAC) advisory: cryptoassets restricted [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Cameroon has approximately 13 active double tax treaties [SC4]. CEMAC Multilateral Tax Convention. MLI signed but not yet ratified. Standard SOL 4 years; extended for fraud.

What are the common penalties and pitfalls for foreigners?

Penalty framework under CGI: late filings, failure to file, incorrect declarations, transfer-pricing adjustments [SC5]. Common pitfalls: (1) CEMAC framework with monetary union (XAF) and tax-directive harmonisation; (2) bilingual French/English tax administration legacy framework (post-2017 instability affecting Anglophone-region administration); (3) 10 percent additional council tax (centimes additionnels) layered on most rates; (4) petroleum-sector separate framework; (5) Pillar Two not transposed; (6) limited treaty network (13 DTCs); (7) MLI signed but not yet ratified; (8) OHADA framework; (9) Loi de Finances annual amendments since 2018 progressively raising VAT/excise; (10) AfCFTA member.