Cameroon, Republic of

An entity is deemed resident if its registered office, centre of activity, or management is located in Cameroon; if it has resident employees in Cameroon that provide services to customers; or if it has a PE in Cameroon.

Permanent establishment (PE)

Undertakings that have a PE in Cameroon or with an effective management office in Cameroon shall be deemed to be operating in Cameroon and subject to CIT.

PE shall mean a physical installation with certain fixity and with a certain degree of autonomy through which the foreign company carries out wholly or part of its business.

In addition, effective 1 January 2026, a non-resident company with a significant economic presence (SEP) in Cameroon is treated as having a digital permanent establishment.