- Capital gains tax rate none 16.5
- Brackets updated
full refresh — brackets, rates, DGI URL, sources, `data_year` 2026, `verified` 2026-10-09, `treaty_count` 10 → 13, `top_pit_rate_effective` 35 → 38.5.
Top income tax
35.0%
effective 38.5%
Corporate tax
33.0%
VAT
19.3%
standard rate
Tax residency
183 days
13 tax treaties
Cameroon tax profile
Data year: 2026
- Tax system
- Worldwide Residents with a fiscal domicile in Cameroon are taxed on worldwide income. Non-residents are taxed on Cameroon-source income. Most national levies carry a 10% Additional Council Tax (CAC) surcharge on top of the statutory rate; headline rates in frontmatter for PIT brackets are statutory (excl. CAC) while `top_pit_rate_effective` includes CAC on salary income.
- Top PIT rate
- 35.0% (eff. 38.5%)
- Corporate tax rate
- 33.0%
- VAT
- 19.3%
- Capital gains tax
- 16.5% Income from transferable securities (including gains on share disposals and digital assets) is taxed at 16.5% (15% plus CAC). Built and unbuilt real property gains follow separate rules (including a 5% rate on certain immovable disposals per the DGI rate card). Business and professional profits are generally taxed at 33% (30% plus CAC) under the actual-earnings regime.
- Social security (employee)
- 4.2%
- Social security (employer)
- 11.2%
- Social security cap (annual)
- XAF 9,000,000
- Dividend withholding
- 16.5%
- Interest withholding
- 16.5%
- Royalty withholding
- 15.0%
- Treaty count
- 13
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 2,000,000 | 10.0% |
| XAF 2,000,001 | XAF 3,000,000 | 15.0% |
| XAF 3,000,001 | XAF 5,000,000 | 25.0% |
| XAF 5,000,001 | and above | 35.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 9,000,000 | 4.2% |
Tax flags
Digital Services Tax
Tax residency
- Days threshold
- 183 days
- Residency rules
- Foreign nationals who stay in Cameroon more than 183 days in a calendar year are generally treated as tax domiciled unless they prove their Cameroon employment is accessory. Fiscal domicile also follows domestic rules on principal place of abode and economic ties.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- October 31
Sources
- DGI Cameroon — IRPP overview (accessed Oct 9, 2026) Salary IRPP scale (10–35%), CAC surcharge, exemptions
- MINFI — Personal income tax in brief (accessed Oct 9, 2026) Worldwide PIT scope, XAF 500,000 abatement, salary brackets
- PwC Worldwide Tax Summaries — Cameroon (individual PIT) (accessed Oct 9, 2026) CAC-inclusive salary rates, 33% other net income, minimum tax
- PwC Worldwide Tax Summaries — Cameroon (withholding) (accessed Oct 9, 2026) Dividend, interest, royalty and SIT WHT rates
- PwC Worldwide Tax Summaries — Cameroon (other taxes) (accessed Oct 9, 2026) VAT 19.25%, CNPS contributions and cap
- PwC Worldwide Tax Summaries — Cameroon (corporate income) (accessed Oct 9, 2026) CIT 33% / 27.5%, digital significant economic presence from 2026
- PwC Worldwide Tax Summaries — Cameroon (tax administration) (accessed Oct 9, 2026) Annual recapitulative PIT filing deadlines from 2025