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Cameroon Tax Filing Guide 2026

Cameroon's tax filing system is managed through the Direction Générale des Impôts (DGI) e-tax portal (e-Impôts). Self-employed individuals and companies must file by 31 March and 30 April respectively. Quarterly instalment payments are due for businesses. All taxpayers must obtain a Numéro d'Identification Unique (NUI). Penalties apply for late filing and late payment.

Overview — Tax Filing in Cameroon

The Direction Générale des Impôts (DGI) operates an online tax administration system (e-Impôts) for all tax filings, payments, and compliance management. Taxpayers register on the DGI portal, obtain a Numéro d'Identification Unique (NUI), and file all returns electronically. The system covers income tax (IRPP and IS), VAT, and other taxes. The DGI has been modernising its systems to improve taxpayer services and compliance.

Numéro d'Identification Unique (NUI)

A NUI is mandatory for all taxpayers in Cameroon — individuals, companies, and other entities. The NUI is a unique identifier used for all tax matters. To obtain a NUI, register on the DGI e-Impôts portal with valid identification. A NUI is required for many transactions including opening a bank account, registering property, importing/exporting goods, and obtaining a business permit.

Filing Deadlines

Different taxpayers have different filing deadlines in Cameroon:

  • Self-employed individuals — annual return by 31 March of the following year
  • Companies (IS) — annual return by 30 April of the following year
  • VAT — monthly return by the 15th of the following month
  • Withholding tax — monthly return by the 15th of the following month
  • Property registration — within 30 days of execution of deed

Late filing attracts a penalty of 10% of the tax due, plus interest at 0.75% per month on any unpaid tax.

Self-Assessment & Quarterly Instalments

Businesses must estimate their annual tax liability and pay in quarterly instalments:

  • First instalment — due 31 March
  • Second instalment — due 30 June
  • Third instalment — due 30 September
  • Fourth instalment — due 31 December

If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due at the time of filing.

FAQs

Can I file my tax return manually?

Most tax returns in Cameroon must be filed electronically through the e-Impôts portal. Manual filing is accepted only in special circumstances.

What records do I need to keep?

Taxpayers must keep records for at least 5 years. Records include income statements, receipts, invoices, bank statements, and contracts.

How long does it take to get a NUI?

A NUI is typically issued within 1–3 business days of online registration with the DGI.

Disclaimer

This guide provides general information about Cameroonian tax filing for the 2026 tax year. Tax laws, deadlines, and portal features 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.

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