Cameroon company income tax

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Companies and other bodies liable under CGI art. 2 to 5. Profit made in Cameroon is taxable, including a complete commercial cycle there (art. 5). A non-resident digital business with significant economic presence is covered in cameroon-cross-border.

Rates, bands and thresholds

Item	Rate or amount	Source
Standard rate	30% (33% with CAC)	CGI art. 17(1): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Turnover up to XAF 3 billion	25% (27.5% with CAC)	CGI art. 17 bis: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
CAC on company tax, instalments and minimum	10% of principal and of surcharges	CGI art. C 83(1), (3), 21, 22(2): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Monthly instalment, real regime	2% of turnover (2.2% with CAC)	CGI art. 21(1)a: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Distributors of price-margin products	14% of gross margin plus CAC	CGI art. 21: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Not on a tax centre file	10%; forestry without permit 20%	CGI art. 21(1)e: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Minimum tax	2% or 14% of base plus CAC; 5% simplified regime as written	CGI art. 22(2): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Cash payment not deductible	XAF 100,000 or more per operation	CGI art. 8 bis: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Loss carry-forward	Up to the 4th following year; 6th for banks and State firms in restructuring	CGI art. 12: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf

The base

Net profit after charges directly needed for the taxable activity (art. 7). Not deductible: cash payments above the limit, invoices without required details or outside the e-invoice system, payments to taxpayers not on the active file (art. 8 bis), and tax-haven charges (art. 8 ter), save goods bought in their country of production and customs-cleared. Round taxable profit down to XAF 1,000 (art. 17(3)). The minimum uses prior-year turnover, excluding tax, rounded down to XAF 1,000 (art. 23).

Deadlines and filing

Taxpayer	Return
Large enterprises unit	15 March (art. 18)
Medium and specialised tax centres	15 April
Local tax centres	15 May

Monthly instalments fall due on the 15th of the next month. The return follows OHADA accounting and comes with the DIPE staff document (art. 18(3)). Portal steps were not traced, so none are given.

Penalties and interest

Item	Amount	Source
Late self-assessed filing or payment	10% a month, cap 30%; interest 1.5% a month	LPF art. L 106: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
Understatement	30%, 100%, 150%; interest capped at 50%	LPF art. L 95, L 96: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
No return after notice	Plus 100%, 150% on repeat	LPF art. L 97: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf
DSF not filed, large enterprise	XAF 5,000,000	LPF art. L 99(3): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf

Cross-border points

Related-party profit shifting is added back (art. 19); see cameroon-transfer-pricing. Payments abroad: see cameroon-cross-border.

Two worked examples that recompute

name: Turnover 2 billion, profit 200 million, 2026
inputs:
  turnover: 2000000000
  profit: 200000000
steps:
  - tax: profit * 0.25
  - cac: tax * 0.10
  - total: tax + cac
  - instalments: turnover * 0.022
  - balance: total - instalments
expected:
  tax: 50000000
  cac: 5000000
  total: 55000000
  instalments: 44000000
  balance: 11000000

name: Turnover 5 billion, profit 40 million, minimum applies, 2026
inputs:
  turnover: 5000000000
  profit: 40000000
steps:
  - tax: profit * 0.33
  - minimum: turnover * 0.022
  - due: max(tax, minimum)
expected:
  tax: 13200000
  minimum: 110000000
  due: 110000000

Both examples include the 10% CAC of art. C 83(1). The second treats 5 billion as prior-year turnover, the art. 23 base.

Ask the client first

1. Turnover excluding tax for the year?
2. Which tax office manages the company?
3. Any special or incentive regime?
4. Any price-margin activity?
5. Losses brought forward and from which years?

Sources

Source	URL	Read on
Code General des Impots, Edition 2026 (DGI): arts. 2, 5, 7, 8 bis, 8 ter, 12, 17, 17 bis, 18, 21 to 23, C 82, C 83, L 95 to L 99, L 106	https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf	2026-11-01

Not yet confirmed: depreciation rates; the Finance Law 2026 circular, a scan not read; portal steps.