Cameroon Corporate Tax Guide 2026

Overview — Corporate Tax in Cameroon

Corporate tax (Impôt sur les Sociétés — IS) in Cameroon is governed by the General Tax Code and administered by the Direction Générale des Impôts (DGI). A company is tax resident if it is incorporated under Cameroonian law or if its place of effective management is in Cameroon. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Cameroon-source income only. Companies must register for tax with the DGI and obtain a Taxpayer Identification Number (NUI — Numéro d'Identification Unique). The tax year aligns with the calendar year. Annual returns are due by 30 April of the following year.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in Cameroon is 30% of chargeable profits. Non-resident companies with a permanent establishment in Cameroon are also taxed at 30% on Cameroon-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation (capital allowances), interest costs (subject to thin capitalisation rules), and losses carried forward. Losses may be carried forward for up to 3 years. Capital gains are included in ordinary income and taxed at the standard corporate rate.

SME Rate — 20%

Small and medium enterprises (SMEs) with annual turnover below XAF 50,000,000 benefit from a reduced CIT rate of 20%. To qualify, the SME must be registered in Cameroon and have annual turnover below the threshold. This reduced rate is designed to support small business development and entrepreneurship. SMEs are also subject to simplified tax regimes including the contributive business licence (Patente) for very small businesses.

Agriculture Rate — 15%

Companies engaged in agricultural activities benefit from a reduced CIT rate of 15%. Qualifying activities include crop cultivation, livestock farming, forestry, and fishing. Agricultural enterprises may also benefit from tax holidays and exemptions during the initial years of operation under the Investment Charter (Loi des Finances provisions). The reduced rate is intended to promote food security and rural development in Cameroon.

Mining Rate — 25%

Mining companies are subject to CIT at 25%. This reduced rate reflects the additional fiscal regimes applicable to the mining sector, including mining royalties, surface taxes, and the state's carried interest in mining projects. The mining sector is governed by the Mining Code (Code Minier). Additional profit taxes may apply when profitability exceeds certain thresholds.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due, plus interest at 0.75% per month on the unpaid tax. Additional penalties may apply for failure to maintain proper records.

Can foreign companies claim treaty relief?

Yes, Cameroon has double tax treaties with several countries including France, Germany, the UK, Canada, Italy, and others. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents.

Is there a minimum tax for loss-making companies?

Yes, Cameroon imposes a minimum lump-sum tax (Impôt Minimum Forfaitaire — IMF) on companies that are loss-making or have low profitability. The minimum tax is calculated as a percentage of turnover.

Disclaimer

This guide provides general information about Cameroonian corporate 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.