Cameroon Rental Income Guide 2026

Overview — Rental Income Tax in Cameroon

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to tax in Cameroon. The tax treatment depends on the type of landlord and the use of the property. For individuals letting residential property, a 20% withholding tax on gross rental income applies, which is a final tax unless the individual opts for assessment under the progressive IRPP rates. For companies, the rental income is included in corporate taxable profits, with the 20% WHT creditable. The tenant is responsible for withholding the tax and remitting it to the DGI within 15 days of payment.

Residential Property — 20% WHT on Gross Rent

For individual landlords, the rental income tax is generally a 20% withholding tax on gross rent. This is a final tax for most individual landlords, meaning no further tax liability arises on the rental income. The tenant deducts 20% from the rent before paying the landlord and remits the withheld amount to the DGI. The landlord receives a withholding tax certificate as proof of tax payment. The 20% WHT applies regardless of whether the property is furnished or unfurnished.

Opting for Assessment — Deductions for Expenses

Individual landlords may elect to be assessed under the progressive IRPP rates (0–35%) instead of the final 20% WHT. This may be beneficial where allowable expenses significantly reduce the net rental income. Deductible expenses include:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Land tax (Taxe Foncière) — annual property tax
• Agency & legal fees — for tenant acquisition and lease agreements

To claim deductions, the landlord must file an annual rental income return with the DGI by 31 March.

FAQs

Who is responsible for withholding rental tax?

The tenant is responsible for withholding the tax at source and remitting it to the DGI within 15 days of the rent payment. If the tenant fails to withhold, the landlord remains liable for the tax.

Are advance rent payments taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 2 years' rent in a single payment, the full amount is subject to WHT in that year.

What if I rent my property through an agency?

The agency may be designated as the withholding agent. The agency must deduct the 20% WHT before remitting net proceeds to you.

Disclaimer

This guide provides general information about Cameroonian rental income 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.