Cameroon, Republic of

Individual - Deductions

Last reviewed - 28 February 2024

Employment expenses

Cameroon's tax system awards a deduction of business expenses within the limit of 30% of the taxable salary. Furthermore, the amount destined to settle social contributions borne by the employee is a deductible charge.

Standard deductions

Any individual subject to PIT is granted an annual abatement of a fixed amount of XAF 500,000 for wages and salaries.

Business deductions

See the appropriate category in the Income determination section for a description of the treatment of the corresponding business deductions.