Cameroon, Republic of

Individual - Other taxes

Last reviewed - 28 February 2024

Social security contributions

For their joint personal welfare, employees are obligated to contribute to the National Social Insurance Fund (NSIF) at a particular rate calculated on the basis of their salaries. This contribution is withheld at source by the employer.

The employee contributes only for the portion covering the old age pension, permanent and total disability pension, and survival pension. The rate is 4.2% based on the taxable salary, which shall be capped at XAF 750,000 per month (i.e. XAF 9 million per year). The rate for voluntary insurance for this contribution is 8.4%.

Housing Fund and the National Employment Fund

Contributions for the Cameroon Housing Fund (Crédit Foncier du Cameroun) are made at the rate of 1% of taxable salary paid by the employee and 1.5% paid by the employer.

Contributions for the National Employment Fund (FNE) are made at the rate of 1% of taxable salary paid by the employer.

Capital gains taxes

See Income from stocks and shares in the Income determination section.

Consumption taxes

Value-added tax (VAT)

VAT shall be levied on natural persons or corporate bodies that automatically, habitually, or occasionally carry out taxable transactions consisting of provisions of services or sales of goods.

The total VAT in Cameroon is 19.25%. Exports are zero rated. The VAT paid upstream is recoverable, except where otherwise stated.

Note that VAT is invoiced only by natural and legal persons whose turnover (taxes excluded) is equal to or above XAF 50 million and who are under the tax regime of actual earnings.

Property taxes

Cameroon property tax is payable annually on real estate with or without an ownership certificate or an administrative or judicial order issued. Tax is charged at 0.1% of the assessed property value.

According to the 2016 Finance Law, taxpayers who voluntarily regularise their property tax in the 2016 financial year shall be exempted from the payment of tax arrears for the non-prescribed period as well as from related penalties. At the end of the 2016 financial year, no tax or penalty remission will be granted on the land tax for the non-prescribed period.

Luxury and excise taxes

An excise duty between 25% and 50% is applicable to cigarettes, drinks, cosmetics, luxury items (e.g. jewels, precious stones), slot machines, and other devices used for games of chance. A medium rate of excise duty (12.5%) shall apply to soft drinks and private vehicles with engine capacities of 2,000 cm³. A reduced rate of 5% is applicable to games of chance and games of entertainment not subject to the special tax on games of chance and games of entertainment. 

There is an extra-reduced rate of excise duties at 2% applicable to mobile telephone communications and Internet services.

There are minimum excise duties applicable to alcoholic beverages and tobacco. For tobacco, the minimum tax shall not be less than XAF 5,000 for 1,000 cigarette rods. For alcoholic beverages, the minimum tax depends on the nature of the alcohol and the alcohol level per litre.

Some arms and their parts, as well as ammunition, (of Chapter 93 of the CEMAC Code) imported by persons other than those governed by public law shall be subject to excise duty at the rate of 25% of the taxable value.

Council tax

The council tax depends on the salary amount; however, for salaries beyond XAF 500,000, the tax amounts to XAF 2,520 per month.

Cameroon Radio and Television (CRTV) royalty

The taxpayer is bound to pay a royalty to CRTV. The amount of the royalty is fixed in a scale based on gross salary. The highest amount is XAF 13,000 for a gross salary amounting above XAF 1 million.