Cameroon Tax Residency Guide 2026

Overview — Tax Residency in Cameroon

Tax residency is the foundational concept determining the scope of taxation in Cameroon. Resident individuals are taxed on their worldwide income; non-residents are taxed only on Cameroon-source income. Residency is defined under the General Tax Code. For individuals, the test is primarily based on physical presence (183 days in a calendar year) or having a permanent home in Cameroon. For companies, residency follows incorporation or place of effective management. The Direction Générale des Impôts (DGI) applies these rules consistently.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of Cameroon if they meet any of the following conditions:

• Physical presence — present in Cameroon for 183 days or more in a calendar year
• Permanent home — has a permanent home available in Cameroon (whether owned or rented)
• Habitual abode — has a habitual place of abode in Cameroon
• Professional centre — principal professional activity is in Cameroon

Day counting includes both partial days and full days. Expats working in Cameroon should track their presence carefully. Double tax treaties may contain tie-breaker provisions for dual residents.

Corporate Residency

A company is tax resident in Cameroon if either of the following conditions is met:

• Incorporation — the company is incorporated under Cameroonian law
• Effective management — the place of effective management (POEM) is in Cameroon

Foreign companies that have their central management and control exercised in Cameroon may be deemed resident regardless of where they are incorporated.

Source Rules — Cameroon-Source Income

Non-residents are taxed only on income derived from sources in Cameroon. Key source rules include:

• Employment income — sourced where employment duties are performed
• Business income — sourced through a permanent establishment in Cameroon
• Property income — sourced where the property is located
• Dividends — sourced where the paying company is resident
• Interest — sourced where the payer is resident
• Royalties — sourced where the intellectual property is used

Double Tax Treaties (DTTs)

Cameroon has signed several double tax treaties including with:

• France — comprehensive treaty, reduced WHT rates
• Germany — comprehensive treaty
• United Kingdom — comprehensive treaty
• Canada — comprehensive treaty
• Italy — comprehensive treaty
• Other CEMAC countries — preferential treatment within the zone

Treaties generally reduce withholding tax rates on dividends, interest, and royalties paid to residents of treaty countries.

FAQs

If I work remotely for a foreign company while in Cameroon, am I taxable?

If you are physically present in Cameroon for 183+ days, you are a tax resident and must declare your worldwide income, including salary from foreign employment.

Can I be resident in two countries at once?

Yes, dual residency is possible. The applicable double tax treaty will contain a tie-breaker clause to determine which country has primary taxing rights.

How do I prove I am not a resident for DGI purposes?

Maintain records of travel dates, visa stamps, employment contracts, and tax returns from your home country.

Disclaimer

This guide provides general information about Cameroonian tax residency for the 2026 tax year. Tax laws and treaty provisions 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.