Cameroon, Republic of

The local branch of any foreign company is taxed at the same rate as a company. The net profits (after CIT) of entities having their residence or head office outside Cameroon (such as the branch of a foreign company) are assumed to be distributed each fiscal year to companies not located in Cameroon. Their net profits (after CIT) shall therefore be subject to the WHT on distributions at 16.5%.

Since January 1, 2025, profits earned by foreign companies in Cameroon through their branches are deemed to be distributed within nine (9) months of the end of the financial year, subject to the specific clauses of the double taxation agreements in force.