Cameroon cross-border tax for 2026: tax on non-resident payments (TSR 15%, 10%, 3%), digital significant economic presence, tax-haven rules and residence, under the CGI Edition 2026.
Cameroon · tax year 2026 · changed 3 Nov 2026
Built from the law · every figure links to the official source · sources read 1 Nov 2026 for tax year 2026
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Cameroon payers of non-residents, non-resident digital businesses, and individuals moving in or out. Treaties override the rates here (CGI art. 225).
TSR applies to royalties, software, technical and financial assistance, consulting, equipment rental and, in general, sums paid abroad for services supplied or used in Cameroon (art. 225(1)). Charges with tax-haven parties are not deductible (art. 8 ter), save customs-cleared goods bought in their production country.
Digital non-residents file gross turnover monthly and pay by the 15th of the next month on the DGI portal (art. 23 bis). The payer pays TSR to the tax office by the 15th of the month after the taxable event (art. 228).
Late withheld tax: 10% a month, cap 30%, plus interest of 1.5% a month, with a further fine in art. L 106(2).
An individual with a home, main stay, main activity or economic centre in Cameroon is domiciled there and taxed worldwide (art. 25). Non-residents pay on Cameroon-source income. The DGI lists treaties, including South Africa, China and the Czech Republic. Their texts were not read, so no treaty rate is given. If a treaty applies, read it before withholding.
name: Consulting fee 10 million to non-resident, no treaty
inputs:
fee: 10000000
steps:
- tsr: fee * 0.15
- cac: tsr * 0.05
- total: tsr + cac
expected:
tsr: 1500000
cac: 75000
total: 1575000
name: Digital firm, 400 million Cameroon revenue, 3 percent
inputs:
revenue: 400000000
steps:
- over_limit: revenue - 50000000
- instalment: revenue * 0.03
expected:
over_limit: 350000000
instalment: 12000000
| Source | URL | Read on |
|---|---|---|
| Code General des Impots, Edition 2026 (DGI): arts. 5 ter, 8 ter, 21, 23 bis, 25, 70, 225, 225 ter, 228, L 106, C 83 | https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf | 2026-11-01 |
Not yet confirmed: treaty texts and rates; whether the digital CAC applies; rules on dividends and interest paid to non-residents beyond art. 70.
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