Revenues concerned are those perceived as a consequence of an employment contract. As a result, taxable income is composed of:
- Basic salary.
- Bonuses, indemnities, and allowances.
- Expenses refunding.
- Contributions in kind.
Contributions in kind included in taxable income are assessed as follows:
- Housing: 15% of salary.
- Household: 5% of salary.
- Water and electricity: 5% of salary.
- Company vehicle: 5% of salary.
- Food: 20% of salary (with a maximum of XAF 150,000 per person/per year).