Africa · Tax guide
Cameroon
Cameroon taxes company profits at 33% and charges VAT at 19.25%, both including a local council surcharge. Monthly minimum-tax instalments are paid against corporate tax, and taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 33%
- VAT
- 19.25%
- Withholding on payments abroad
- 15%
Including council surcharge
Including council surcharge
Services; dividends higher
Corporate income tax
Companies pay 33%, which includes the additional council tax. A minimum tax on turnover is paid monthly as an instalment and credited against the final liability. Accounts follow the OHADA system and the annual return (DSF) is filed early in the following year.
VAT
VAT is 19.25%, which includes the additional council tax. Returns and payments are made monthly by the 15th through the DGI's online platform.
Payments abroad
Services paid to non-residents carry 15% withholding, with a different rate on dividends, unless a treaty lowers it.
Key dates
- By the 15th of each monthVAT return and minimum tax instalment
- Early in the yearAnnual tax return (DSF)
Figures and sources
3 figures- Corporate income tax rate (30% plus 10% local council surcharge)33%Under professional review
- VAT rate (17.5% plus 10% local council surcharge)19.25%Under professional review
- Withholding on services paid to non-residents (16.5% on dividends)15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Cameroon based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Cameroon (a Cameroonian tax adviser) before making compliance decisions.