Africa
Cameroon: tax at a glance
A Central African economy within CEMAC, where a 10% council surtax pushes the company rate to 33%, VAT to 19.25% and the top personal rate to 38.5%.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 38.5%Progressive up to 35%, plus a 10% additional council tax, known as the CAC, that brings the effective top rate to 38.5%.
- Corporate income
- 33%
- Capital gains
- 16.5% on securities, and 30% on real property.
- VAT / TVA
- 19.25%
- Dividends (WHT)
- 16.5%
- Interest (WHT)
- 16.5%
- Royalties (WHT)
- 15%
- Social security (employee)
- About 4.2%, paid into the CNPS pension fund.
- Social security (employer)
- About 11–16%, covering pension, family allowances and work injury.
- Wealth tax
- None
- Inheritance / estate
- Registration duties on inheritances.
- Property tax
- A property tax of about 0.1% of assessed value.
- Other
- A 10% additional council tax, the CAC, applied on top of most other taxes.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.