All persons with a fiscal domicile in Cameroon shall, in principle, be taxed on their worldwide revenue by Cameroon.
The basis of this tax is the sum of net income from various categories of revenue earned by the taxpayer within one fiscal year.
Personal income tax rates
Subject to international conventions to the contrary, personal income tax (PIT) on salaries is calculated by applying the following progressive scale to the overall net income rounded down to the nearest thousand Communauté Financière Africaine francs (XAF):
|Net income (XAF)
||PIT rate (%)
|0 to 2,000,000
|2,000,001 to 3,000,000
|3,000,001 to 5,000,000
|more than 5,000,000
The net incomes from other activities are subject to income tax at 33%.
Whatever the case, except the cases of workers and natural persons subject to the discharging system, the minimum tax is 2.2% or 5.5% of turnover, depending on the tax regime applicable to the taxpayer.