Cameroon, Republic of
The 2016 Finance Law has reduced the tax rate applicable to non-commercial revenue from 16.5% to 11% to be deducted at source by entities that pay the following:
- Allocations of any nature, such as allowances, gratuities, compensations, and daily subsistence allowances granted, in addition to salaries, by public and semi-public entities, excluding statutory compensations falling under the category of wages and of salaries, and reimbursement of costs, the list of which shall be established by decision of the Minister in charge of finance.
- Amounts, allowances, allocations, or remunerations of any nature paid to sportsmen and artists, irrespective of their tax domicile.
As of 1 January 2016, the 10% withholding tax (WHT) rate applies to remunerations paid to non-salaried sales agents or representatives and agents of direct network sales.
The 2016 Finance Law has instituted an extra-reduced rate of excise duties at 2% applicable to mobile telephone communications and Internet services.