Cameroon Capital Gains Tax Guide 2026

Overview — CGT in Cameroon

Capital gains tax (Plus-Value) in Cameroon is governed by the General Tax Code. A chargeable gain arises when a person disposes of a capital asset for consideration exceeding the indexed acquisition cost. Disposal includes sale, exchange, and certain transfers. The tax applies primarily to real property and certain movable assets. Gains from the disposal of business assets are included in ordinary corporate income for companies. The rate is a flat 25% on net chargeable gains for individuals. For companies, capital gains are included in taxable profits and taxed at the applicable CIT rate.

CGT Rate — 25% on Property Gains

The CGT rate for individuals disposing of real property is 25% on the net chargeable gain. The chargeable gain is calculated as: Sale price minus (Acquisition cost adjusted for inflation + Incidental costs). The acquisition cost is indexed using the official inflation coefficient published annually by the DGI. Allowable deductions include notarial fees, registration duties paid at acquisition, and capital improvements. The tax must be declared and paid within 30 days of the disposal. The purchaser is generally required to withhold the CGT from the sale proceeds and remit it to the tax authorities.

Principal Residence Exemption

Gain from the disposal of an individual's principal private residence is exempt from CGT, provided the property has been occupied as the main residence for at least 5 years. The exemption covers the building and the land on which it stands. Partial relief may be available where a property has been used partly as a residence and partly for business purposes. Second homes and investment properties are fully chargeable.

Movable Assets & Crypto

Gains from the disposal of certain movable assets (including shares, bonds, and cryptocurrencies) may be subject to CGT. Cryptocurrencies are treated as movable property for tax purposes. Gains from crypto disposals are subject to CGT at 25%. However, the tax treatment of crypto in Cameroon is still evolving, and taxpayers should seek specific guidance from the DGI. Gains from the disposal of shares listed on the Douala Stock Exchange (DSX) may be exempt under certain conditions.

FAQs

How do I calculate my chargeable gain?

The chargeable gain is the sale price minus the indexed acquisition cost and incidental costs. Example: Buy land for XAF 10,000,000, sell for XAF 20,000,000. With inflation indexing of 15%, indexed cost = XAF 11,500,000. Gain = 20,000,000 − 11,500,000 = XAF 8,500,000. CGT at 25% = XAF 2,125,000.

Can capital losses be offset against capital gains?

Yes, capital losses in a tax year may be offset against capital gains in the same year. Unrelieved losses may be carried forward for up to 3 years against future capital gains.

What is the penalty for non-declaration of CGT?

Non-declaration or late declaration of CGT attracts a penalty of 10% of the tax due, plus interest at 0.75% per month on unpaid tax.

Disclaimer

This guide provides general information about Cameroonian capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Cameroonian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.