Cameroon Income Tax

Section 1 -- Quick Reference

Quick Reference Table

Field	Value
Country	Cameroon (Republic of Cameroon)
Tax	Personal Income Tax -- Impot sur le Revenu des Personnes Physiques (IRPP)
Currency	XAF only (Central African CFA franc)
Tax year	Calendar year (1 January -- 31 December)
Primary legislation	Code General des Impots (General Tax Code), as amended by the 2025 Finance Law
Surcharge	Additional Council Tax (Centimes Additionnels Communaux / CAC) = 10% on the base income tax (already folded into the headline scale below)
Tax authority	Direction Generale des Impots (DGI), Cameroon -- https://impots.cm
Social security body	Caisse Nationale de Prevoyance Sociale (CNPS) -- https://www.cnps.cm
Filing portal	DGI online declaration platform (impots.cm)
Monthly PAYE deadline	15th of the month following salary payment [PwC tax administration]
Annual declaration deadline	31 July / 30 September / 31 October depending on taxpayer class (see 5.10) [PwC]
Validated by	Live status: https://openaccountants.com/skills/cameroon-income-tax
Validation date	Live status: https://openaccountants.com/skills/cameroon-income-tax
Skill version	0.1

IRPP Rate Brackets (2025) -- CAC-inclusive scale

IRPP Rate Brackets (2025) ([PwC -- https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income])

Net taxable income band (XAF / year)	Rate	Cumulative tax at top of band
0 -- 2,000,000	11%	XAF 220,000
2,000,001 -- 3,000,000	16.5%	XAF 385,000
3,000,001 -- 5,000,000	27.5%	XAF 935,000
Over 5,000,000	38.5%	--

• Progressive scale application basis — Progressive scale applied to overall annual net taxable income, rounded down to the nearest XAF 1,000. The headline rates already include the 10% CAC surcharge (statutory base scale 10/15/25/35% + 10% CAC = 11/16.5/27.5/38.5%). ([PwC -- https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income])
• Cumulative check — 2,000,000 x 11% = 220,000; + 1,000,000 x 16.5% = 165,000 -> 385,000; + 2,000,000 x 27.5% = 550,000 -> 935,000. Above 5,000,000, tax = 935,000 + 38.5% of the excess over 5,000,000. ([PwC])

Schedular / special rates

Schedular / special rates ([PwC -- taxes-on-personal-income])

Income type	Overall rate (CAC-inclusive)	Source
Income from stocks/shares (dividends, investment income)	16.5% (15% + CAC)	[PwC -- taxes-on-personal-income]
Other non-commercial / business / professional net profits (actual-earnings regime)	33% (30% + CAC)	[PwC -- taxes-on-personal-income]
Minimum tax (turnover-based, non-salaried, regime-dependent)	2.2% or 5.5% of turnover	[PwC -- taxes-on-personal-income]

• Minimum tax non-application — Minimum tax does NOT apply to salaried workers or taxpayers under the IGS/discharge system. ([PwC])

Salary income determination

• Residency scope — Residents (fiscal domicile in Cameroon) are taxed on worldwide income. ([PwC -- income-determination])
• Net salary base — Net salary base = gross salary, less a standard 30% lump-sum deduction for professional expenses, less mandatory social contributions (CNPS employee portion). ([PwC -- income-determination])

[RESEARCH GAP -- reviewer to confirm] the exact mechanics, ordering, and any cap on the 30% professional-expense deduction against the current General Tax Code; the 30% figure is the standard PwC-reported figure but the statutory wording/cap was not transcribed.

Conservative Defaults

Conservative Defaults

Ambiguity	Default
Unknown taxpayer type (salaried vs self-employed)	STOP -- do not apply a scale without knowing income type
Unknown residency	Treat as resident (worldwide income) only after confirmation; otherwise STOP
Unknown turnover (self-employed regime)	STOP -- IGS vs actual-earnings turns on turnover
Unknown CNPS occupational-risk class	Use lowest published rate 1.75% and flag for reviewer
Unknown whether expense is professional	Not deductible (rely on the 30% lump sum only)
Unknown CGA membership (self-employed)	Assume NOT a CGA member (no IGS halving)
Unknown VAT status	Standard 19.25% VAT-registered

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable — For a salaried client: gross annual (or monthly) salary, residency status, and CNPS contribution records. For a self-employed client: full-year bank statement (CSV, PDF, or pasted text) plus annual VAT-exclusive turnover and chosen tax regime.
• Recommended — Monthly payslips, employer DIPE/recapitulative summary, CNPS statements, prior-year annual declaration, VAT registration evidence, CGA membership certificate (if self-employed).
• Ideal — Complete income and expenditure account, asset register, evidence of council tax / CRTV withholding, Credit Foncier and FNE deduction records, provisional/instalment payment confirmations.
• Refusal if minimum is missing — SOFT WARN. No salary figure or no bank statement at all = hard stop. Bank statement without supporting documents = proceed with reviewer warning: "This computation was produced from a bank statement alone. The reviewer must verify that all figures are supported by valid documentation and that the regime (IGS vs actual-earnings) is correctly determined."

Refusal Catalogue

• R-CM-1 — Income type / regime unknown. "Cameroon IRPP applies different scales to salary, investment income, and business profit, and different regimes (IGS vs actual-earnings) to the self-employed. This skill cannot compute tax without knowing the income type and, for the self-employed, the annual turnover. Please confirm before proceeding." (R-CM-1)
• R-CM-2 — Companies and partnerships. "This skill covers individuals (salaried and sole-trader/self-employed) only. Companies pay corporate income tax (IS) and file separately. Escalate to a Cameroon-qualified practitioner." (R-CM-2)
• R-CM-3 — Non-resident / expatriate withholding. "Non-resident and expatriate taxation (withholding on Cameroon-source income, treaty relief) has different rules and is out of scope. Escalate to a Cameroon-qualified practitioner." (R-CM-3)
• R-CM-4 — Capital gains / property disposals. "Capital gains and property-transfer taxation require specialised analysis. Out of scope. Escalate." (R-CM-4)
• R-CM-5 — Arrears / enforcement. "Client has outstanding tax arrears or is subject to DGI enforcement. Penalties (10%/month late filing, 1.5%/month interest, and 30%-100%/150% bad-faith assessment uplifts) are severe. Do not advise. Escalate immediately." (R-CM-5)
• R-CM-6 — VAT return requested. "This skill covers IRPP only. Cameroon standard VAT is 19.25% (17.5% + 10% CAC) and is computed separately. [PwC overview]" (R-CM-6)

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. Cameroon statements are predominantly in French; match by case-insensitive substring on the libelle (description) or counterparty. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 Income Patterns (Credits / Credit on Bank Statement)

Income Patterns

Pattern (FR/EN)	Treatment	Notes
VIREMENT RECU, PAIEMENT CLIENT, REGLEMENT FACTURE	Business turnover	If VAT-registered, extract VAT-exclusive amount (gross / 1.1925)
HONORAIRES, PRESTATION, CONSULTATION	Business turnover	Professional fees -- typical self-employed
SALAIRE, PAIE, VIREMENT SALAIRE, EMPLOYEUR [name]	Salary income	Goes to salary IRPP computation, NOT business turnover
ORANGE MONEY, MTN MOMO, MOBILE MONEY (received)	Business turnover (if business)	Confirm business vs personal mobile-money inflow
STRIPE, PAYPAL, WISE PAYOUT	Business turnover	Platform payout -- match to invoices; VAT-exclusive if registered
LOYER RECU, REVENU LOCATIF	Rental income	Separate category -- not business turnover
DIVIDENDE, INTERETS, COUPON	Investment income	Taxed at flat 16.5% schedular rate (see Section 1)
REMBOURSEMENT IMPOT, RISTOURNE DGI	EXCLUDE	Tax refund -- not income

3.2 Expense Patterns (Debits / Debit) -- Deductible for actual-earnings business

Deductible Expense Patterns

Pattern (FR/EN)	Category	Treatment	Notes
LOYER BUREAU, LOYER COMMERCIAL	Office rent	Deductible	Dedicated business premises
ASSURANCE PRO, RESPONSABILITE CIVILE	Professional insurance	Deductible
EXPERT-COMPTABLE, COMPTABLE, HONORAIRES COMPTABLES	Accountancy fees	Deductible
AVOCAT, NOTAIRE, FRAIS JURIDIQUES	Legal fees	Deductible	Must be business-related
FOURNITURES BUREAU, PAPETERIE	Office supplies	Deductible
PUBLICITE, MARKETING, GOOGLE ADS, META ADS	Marketing/advertising	Deductible
FORMATION, SEMINAIRE, CONFERENCE	Training	Deductible	Must relate to current business
FRAIS BANCAIRES, COMMISSION BANCAIRE, AGIOS	Bank charges	Deductible	Business account only
ABONNEMENT, LOGICIEL, SAAS, MICROSOFT 365, ADOBE	Software subscription	Deductible	Recurring = operating expense
ELECTRICITE, ENEO, EAU, CAMWATER	Utilities	Deductible (business %)	Apportion if home/mixed use -- default 0% if mixed
ORANGE, MTN, CAMTEL (telecom)	Telecoms	Deductible (business %)	Business portion only

• Applicability note — These deductions apply ONLY to self-employed taxpayers under the actual-earnings (regime du reel) regime. Salaried taxpayers rely on the standard 30% lump-sum professional-expense deduction; IGS taxpayers pay a synthetic tax on turnover and do not itemise. ([PwC income-determination; openhubdigital 2025 Finance Law])

3.3 Expense Patterns (Debits) -- NOT Deductible

Not Deductible Expense Patterns

Pattern (FR/EN)	Category	Treatment	Notes
RESTAURANT, REPAS, RECEPTION, CADEAU CLIENT	Entertainment/gifts	NOT deductible	Treat as blocked; flag for reviewer
PERSONNEL, COURSES, SUPERMARCHE, MARCHE	Personal expenses	NOT deductible	Private living costs
AMENDE, PENALITE, CONTRAVENTION	Fines/penalties	NOT deductible	Public policy
IMPOT, IRPP, PAIEMENT DGI	Tax payments	NOT deductible	Income tax cannot reduce income
PRELEVEMENT PERSONNEL, RETRAIT ESPECES (personnel)	Drawings	NOT deductible	Not an expense

3.4 Statutory Withholdings / Contributions (special handling)

Statutory Withholdings

Pattern (FR/EN)	Treatment	Notes
CNPS, COTISATION SOCIALE, PREVOYANCE SOCIALE	Social contribution	Employee portion reduces salary IRPP base (Section 3 social table)
CREDIT FONCIER, CFC	Housing fund	Employee 1% / employer 1.5% (Section 4)
FNE, FONDS NATIONAL EMPLOI	Employment fund	Employer 1% only
TAXE COMMUNALE, REDEVANCE COMMUNALE	Council tax (poll)	Flat band -- up to XAF 2,520/mo (Section 2 other-taxes)
RAV, REDEVANCE CRTV, AUDIOVISUEL	CRTV royalty	Up to XAF 13,000 graduated (Section 2 other-taxes)
TVA, PAIEMENT TVA	EXCLUDE	VAT liability payment, not an expense

3.5 Exclusions (Neither Income nor Expense)

Exclusions

Pattern (FR/EN)	Treatment	Notes
VIREMENT INTERNE, COMPTE PROPRE	EXCLUDE	Own-account transfer
REMBOURSEMENT PRET, ECHEANCE CREDIT (principal)	EXCLUDE	Loan principal movement

3.6 Cameroon Banks / Channels -- Statement Format Reference

Banks/Channels Statement Format Reference

Channel	Common Patterns	Notes
Afriland First Bank	VIREMENT, RETRAIT, COMMISSION, AGIOS	PDF; French libelle; date DD/MM/YYYY
SGC (Societe Generale Cameroun)	VIR, PRLV, CB, FRAIS	PDF/CSV; counterparty in libelle
BICEC	VIREMENT, PRELEVEMENT, COMMISSION	PDF; shorter descriptions
Ecobank Cameroun	TRANSFER, PAYMENT, CHARGES	PDF/CSV; mixed FR/EN
Orange Money / MTN MoMo	TRANSFERT, PAIEMENT MARCHAND, RETRAIT	Mobile-money statement export; confirm business vs personal

Section 4 -- Worked Examples

All examples use XAF. Salary IRPP base = gross - 30% professional deduction - CNPS employee 4.2% (capped), then rounded down to nearest XAF 1,000, then the progressive scale in Section 1 (220,000 / 385,000 / 935,000 cumulative checkpoints).

Example 1 -- Salaried employee, mid-range salary

Input: Resident employee, gross annual salary XAF 6,000,000. No other income.

Reasoning:

• 30% professional deduction: 6,000,000 x 30% = 1,800,000.
• CNPS employee pension 4.2%; annual salary 6,000,000 is below the XAF 9,000,000 ceiling, so 4.2% x 6,000,000 = 252,000.
• Net taxable = 6,000,000 - 1,800,000 - 252,000 = 3,948,000 (already a multiple of 1,000).
• IRPP: first 2,000,000 -> 220,000; next 1,000,000 -> 165,000 (cumulative 385,000); remaining 948,000 @ 27.5% = 260,700.
• Total IRPP = 385,000 + 260,700 = 645,700.

Classification: Annual IRPP = XAF 645,700 (before council tax / CRTV / housing-fund withholdings).

Example 2 -- Salaried employee above the CNPS ceiling

Input: Resident employee, gross annual salary XAF 12,000,000.

Reasoning:

• 30% professional deduction: 12,000,000 x 30% = 3,600,000.
• CNPS employee pension is capped at XAF 9,000,000/year base: 4.2% x 9,000,000 = 378,000 (NOT 4.2% x 12,000,000).
• Net taxable = 12,000,000 - 3,600,000 - 378,000 = 8,022,000.
• IRPP: cumulative to 5,000,000 = 935,000; excess = 8,022,000 - 5,000,000 = 3,022,000 @ 38.5% = 1,163,470.
• Total IRPP = 935,000 + 1,163,470 = 2,098,470.

Classification: Annual IRPP = XAF 2,098,470. Council tax band XAF 2,520/mo and CRTV up to XAF 13,000 apply separately.

Example 3 -- Dividend / investment income (schedular flat rate)

Input line: 15/03/2025 ; AFRILAND VIREMENT RECU ; DIVIDENDE SARL XYZ ; +5,000,000 ; XAF

Reasoning: Investment income from shares is taxed at the flat schedular overall rate of 16.5% (15% + CAC), not the progressive salary scale. 5,000,000 x 16.5% = 825,000.

Classification: Investment-income IRPP = XAF 825,000 (flat). Do NOT run through the progressive scale.

Example 4 -- Self-employed under IGS, CGA member

Input: Self-employed (salon), annual VAT-exclusive turnover XAF 12,000,000. Member of an approved Centre de Gestion Agree (CGA).

Reasoning:

• Turnover XAF 12,000,000 is below XAF 50,000,000, so the taxpayer falls under the IGS (Impot General Synthetique) synthetic regime, not actual-earnings. [openhubdigital 2025 Finance Law]
• Worked figure from the authority example: turnover XAF 12,000,000 -> IGS XAF 500,000; as a CGA member the rate is halved to XAF 250,000. [cga.inov.cm IGS 2025 example]
• IGS is declared and paid quarterly within 15 days of each quarter-end.
• [RESEARCH GAP -- reviewer to confirm] the full IGS rate/band table (published only as an image in the secondary source) against the 2025 Code General des Impots (impots.cm/en/node/1212) or the 2025 Finance Law circular.

Classification: Annual IGS = XAF 250,000 (CGA-reduced), paid quarterly. Minimum tax does not apply under IGS.

Example 5 -- SaaS subscription (deductible, actual-earnings)

Input line: 01/04/2025 ; SGC PRLV ; MICROSOFT 365 ; ABONNEMENT AVRIL ; -15,000 ; XAF

Reasoning: Recurring software subscription, wholly for the business. Deductible operating expense for a self-employed taxpayer under the actual-earnings regime. If VAT-registered, deduct the VAT-exclusive amount (15,000 / 1.1925 = 12,579) and recover the input VAT separately.

Classification: Deductible business expense = XAF 15,000 (or VAT-exclusive XAF 12,579 if registered). Not relevant to IGS or salaried taxpayers.

Example 6 -- Internal transfer (exclude)

Input line: 15/05/2025 ; BICEC VIREMENT ; COMPTE PROPRE EPARGNE ; ; -2,000,000 ; XAF

Reasoning: Transfer between own accounts. Neither income nor expense. Exclude entirely.

Classification: EXCLUDE.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 Residency and Scope

• Residency and Scope — Residents (fiscal domicile in Cameroon) are taxed on worldwide income; non-residents are out of scope for this skill (R-CM-3). ([PwC -- income-determination])

5.2 Salary IRPP Base

• Salary IRPP Base — Net taxable salary = gross salary - 30% lump-sum professional-expense deduction - mandatory CNPS employee contributions, rounded down to the nearest XAF 1,000, then the progressive scale in Section 1. ([PwC -- income-determination; taxes-on-personal-income])

[RESEARCH GAP -- reviewer to confirm] the exact statutory mechanics and any cap on the 30% deduction.

5.3 Progressive Scale (CAC-inclusive)

• Progressive Scale application — Apply 11% / 16.5% / 27.5% / 38.5% per Section 1. The rates already include the 10% CAC surcharge. ([PwC])

5.4 Schedular Income

Schedular Income

Income type	Treatment
Salary	Progressive scale (Section 1)
Dividends / investment income from shares	Flat 16.5% (15% + CAC) [PwC]
Non-commercial / business / professional profit (actual-earnings)	Flat 33% (30% + CAC) [PwC]

5.5 Minimum Tax

• Minimum Tax — For non-salaried taxpayers under actual-earnings, minimum tax is 2.2% or 5.5% of turnover depending on the applicable regime. It does NOT apply to salaried workers or IGS taxpayers. ([PwC])

5.6 Social Security -- CNPS (Caisse Nationale de Prevoyance Sociale)

• CNPS ceiling — Monthly contribution ceiling for the pension branch: XAF 750,000/month (XAF 9,000,000/year), raised from XAF 300,000 by Presidential Decree. ([PwC -- other-taxes; CNPS])

CNPS Branches Table

Branch	Employee	Employer
Old-age / invalidity / death pension	4.2% (capped at XAF 750,000/mo)	4.2% (capped at XAF 750,000/mo)
Family allowances (general regime)	0%	7% (capped at XAF 750,000/mo) -- agricultural 5.65%, private teachers 3.7%
Occupational accidents / risk (class A/B/C)	0%	1.75% - 5% by industry risk class (uncapped on gross)
TOTAL CNPS (general regime, lowest risk class)	4.2%	12.95% (4.2% + 7% + 1.75%)
TOTAL CNPS (general regime, highest risk class)	4.2%	16.2% (4.2% + 7% + 5%)
Voluntary insurance (self-employed / optional pension)	8.4% of declared income	n/a

• Employer total check — Lowest class 4.2 + 7 + 1.75 = 12.95%; highest class 4.2 + 7 + 5 = 16.2%. Employee total = 4.2% (pension only). Sources: employee 4.2% / ceiling XAF 750,000 [PwC -- other-taxes]; employer pension 4.2%, family 7%, occupational 1.75-5% [Rivermate -- rivermate.com/guides/cameroon/taxes]; equal employer/employee pension split [CNPS -- cnps.cm]. ([PwC -- other-taxes]; [Rivermate]; [CNPS -- cnps.cm])

[RESEARCH GAP -- reviewer to confirm] the exact per-branch employer split and occupational-risk class rates against CNPS regulatory texts (cnps.cm/en/medias/textes-reglementaires1.html); secondary sources are consistent but CNPS did not publish per-branch percentages directly.

5.7 Housing Fund and Employment Fund

Housing Fund and Employment Fund ([PwC -- other-taxes])

Fund	Employee	Employer	Source
Credit Foncier du Cameroun (CFC, housing)	1%	1.5%	[PwC -- other-taxes]
Fonds National de l'Emploi (FNE, employment)	0%	1%	[PwC -- other-taxes]

• Computation basis — Both are computed on taxable salary. ([PwC -- other-taxes])

5.8 Other Individual Withholdings

Other Individual Withholdings ([PwC -- other-taxes])

Levy	Amount	Source
Local Council Tax (Taxe Communale, poll component)	Flat XAF 2,520/month on salaries above XAF 500,000 (top band)	[PwC -- other-taxes]
CRTV audiovisual royalty (RAV)	Up to XAF 13,000 for gross salaries above XAF 1,000,000 (graduated)	[PwC -- other-taxes]

5.9 Self-Employed Regimes (2025 Finance Law)

The 2025 Finance Law consolidated the prior layered regimes. Thresholds on annual turnover: [openhubdigital -- updates-to-tax-assessment-regimes-in-cameroons-2025-finance-law]

Self-Employed Regimes Table ([openhubdigital -- updates-to-tax-assessment-regimes-in-cameroons-2025-finance-law])

Regime	Annual turnover (XAF)
IGS (Impot General Synthetique) -- flat synthetic tax	below 50,000,000
Actual-earnings (regime du reel)	50,000,000 and above (also taxpayers with DGI-approved investment programs > XAF 100,000,000)

• IGS mechanics — IGS is computed on annual VAT-exclusive turnover at graduated rates and declared/paid quarterly within 15 days of each quarter-end. CGA (Centre de Gestion Agree) members get the rate halved. ([cga.inov.cm -- IGS 2025])

[RESEARCH GAP -- reviewer to confirm] the IGS rate/band table (image-only in source) against the 2025 CGI or Finance Law circular. The prior layered thresholds (flat below 10M, simplified 10M-50M, real >=50M) are noted as superseded; [RESEARCH GAP -- reviewer to confirm] the exact current wording in the 2025 CGI.

5.10 Filing Deadlines

Filing Deadlines Table

Item	Detail	Source
Year-end	31 December	[PwC -- tax-administration]
Monthly PAYE return (salary)	Filed and paid by 15th of the month following salary payment; employer withholds and remits	[PwC]
Annual recapitulative -- senior citizens + public/semi-public employees	31 July	[PwC]
Annual recapitulative -- private-sector employees (Large Taxpayers Unit + specialised centres)	30 September	[PwC]
Annual recapitulative -- other individual taxpayers	31 October	[PwC]
Employer annual income summary (DIPE / etat recapitulatif)	15 March	[PwC]
Regularisation/balance -- Large Taxpayers' Unit	15 March	[PwC]
Regularisation/balance -- Medium-sized & Specialised Centres	15 April	[PwC]
Regularisation/balance -- Divisional Tax Centres	15 May	[PwC]
IGS (self-employed)	Quarterly, within 15 days of each quarter-end	[cga.inov.cm]
Record retention	10 years	[PwC -- tax-administration]

5.11 Penalties

Penalties Table

Penalty	Amount	Source
Late filing / late declaration	10% per month, capped at 30% of tax due	[PwC -- tax-administration]
Late payment interest	1.5% per month of tax due	[PwC -- tax-administration]
Assessment-related (good/bad faith)	30% to 100%/150% under the General Tax Code	[PwC; hallelaw 2025 guide]

[RESEARCH GAP -- reviewer to confirm] the exact bad-faith multiplier in the 2025 Code General des Impots.

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Home Office / Mixed-Use Utilities (actual-earnings)

• Home Office / Mixed-Use Utilities — Apportion electricity (ENEO), water (Camwater), internet by business-use proportion. Must be a dedicated, documented basis. Conservative default: 0% deduction until reviewer confirms the basis.

6.2 Vehicle Business Use (actual-earnings)

• Vehicle Business Use — Only the business-use proportion of fuel, insurance, and maintenance is deductible; requires a usage log. Conservative default: 0% business use until a log is provided.

6.3 Phone / Telecom Mixed Use

• Phone / Telecom Mixed Use — Business portion only (Orange, MTN, Camtel). Conservative default: 0% until business percentage confirmed.

6.4 CNPS Occupational-Risk Class

• CNPS Occupational-Risk Class — Employer occupational-accident rate is 1.75%-5% depending on the industry risk class (A/B/C). Flag for reviewer: confirm the client's assigned risk class; default to 1.75% if unknown and flag.

6.5 IGS vs Actual-Earnings Boundary

• IGS vs Actual-Earnings Boundary — Turnover near XAF 50,000,000 must be confirmed (VAT-exclusive) before choosing a regime. CGA membership halves IGS -- confirm a valid certificate before applying the reduction. Flag for reviewer.

6.6 30% Professional Deduction Mechanics

• 30% Professional Deduction Mechanics — The standard 30% lump-sum salary deduction figure is from PwC; confirm cap/ordering against the CGI. Flag for reviewer.

6.7 Entertainment / Gifts

• Entertainment / Gifts — Treated as blocked in this skill; confirm any statutory partial allowance with the reviewer before deducting.

Section 7 -- Excel Working Paper Template

CAMEROON IRPP -- WORKING PAPER Tax Year: 2025 Client: ___________________________ Taxpayer type: Salaried / Self-employed (IGS) / Self-employed (actual-earnings) Residency: Resident / Non-resident (STOP if non-resident)

A. SALARIED COMPUTATION (skip if self-employed) A1. Gross annual salary ___________ A2. Less 30% professional deduction (A1 x 30%) ___________ A3. Less CNPS employee 4.2% (cap base 9,000,000) ___________ A4. Net taxable (A1 - A2 - A3), round down 1,000 ___________ A5. IRPP per progressive scale (Section 1) ___________ A6. Council tax (up to 2,520/mo) ___________ A7. CRTV royalty (up to 13,000) ___________ A8. Credit Foncier employee 1% (A1 x 1%) ___________

B. INVESTMENT INCOME (flat 16.5%) B1. Dividend / share income ___________ B2. IRPP (B1 x 16.5%) ___________

C. SELF-EMPLOYED -- IGS (turnover < 50,000,000) C1. Annual VAT-exclusive turnover ___________ C2. IGS per band table [RESEARCH GAP] ___________ C3. CGA member? halve C2 -> IGS due ___________

D. SELF-EMPLOYED -- ACTUAL-EARNINGS (turnover >= 50,000,000) D1. Turnover (VAT-exclusive) ___________ D2. Less deductible business expenses ___________ D3. Net profit (D1 - D2) ___________ D4. IRPP (flat 33%, or scale per reviewer) ___________ D5. Minimum tax (2.2% or 5.5% of turnover) ___________ D6. Tax due = max(D4, D5) ___________

E. TOTAL TAX (pass to deterministic engine) ___________

REVIEWER FLAGS: [ ] Taxpayer type and residency confirmed? [ ] CNPS ceiling applied correctly (9,000,000/yr base)? [ ] 30% professional deduction mechanics confirmed? [ ] IGS band table confirmed against 2025 CGI? [ ] CGA membership certificate verified? [ ] Occupational-risk class confirmed? [ ] Investment income kept at flat 16.5% (not progressive)? [ ] Entertainment / personal items excluded?

Section 8 -- Bank Statement Reading Guide

Cameroon Bank / Channel Formats

Cameroon Bank / Channel Formats

Channel	Format	Key Fields	Notes
Afriland First Bank	PDF	Date, Libelle, Debit, Credit, Solde	French; date DD/MM/YYYY
SGC (Societe Generale)	PDF, CSV	Date, Libelle, Montant, Solde	Counterparty in libelle
BICEC	PDF	Date, Libelle, Debit, Credit	Shorter descriptions
Ecobank Cameroun	PDF, CSV	Date, Description, Amount, Balance	Mixed FR/EN
Orange Money / MTN MoMo	CSV/PDF export	Date, Type, Montant, Solde	Confirm business vs personal

Key Cameroon Banking / Tax Terms (French)

Key Cameroon Banking / Tax Terms

Term (FR)	English	Classification Hint
Virement / VIR	Transfer	Check direction for income/expense
Prelevement / PRLV	Direct debit	Regular expense (utility, subscription)
Solde	Balance	Running balance column
Debit / Credit	Debit / Credit	Credit = potential income
Agios / Frais bancaires	Bank charges	Deductible (actual-earnings)
Salaire / Paie	Salary	Salary income -> progressive scale
Honoraires	Professional fees	Business turnover
Loyer	Rent	Received = rental income; paid = office rent (if commercial)
CNPS	Social security	Employee 4.2% reduces salary base
TVA	VAT	Exclude from income/expense (liability)

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3).
2. Mark all Tier 2 items as "PENDING -- reviewer must confirm".
3. Apply conservative defaults (Section 1).
4. Generate the working paper (Section 7) with clear flags.
5. Present the following questions to the client:

ONBOARDING QUESTIONS -- CAMEROON IRPP

1. Are you a tax resident of Cameroon (fiscal domicile here)?
2. Income type: salaried, self-employed, or both?
3. If salaried: gross annual (or monthly) salary, and is CNPS withheld by your employer?
4. If self-employed: annual VAT-exclusive turnover? (determines IGS vs actual-earnings)
5. Are you a member of an approved Centre de Gestion Agree (CGA)?
6. Are you VAT-registered (standard 19.25%)?
7. Do you have investment income (dividends/interest from shares)?
8. Any rental income?
9. What is your CNPS occupational-risk class (employer rate 1.75%-5%)?
10. Any capital assets, home-office use, or vehicle used for business?

Section 10 -- Reference Material

Key References

Key References Table

Topic	Reference
Progressive IRPP scale + CAC	Code General des Impots; [PwC -- taxes-on-personal-income]
Salary income determination (30% deduction)	[PwC -- income-determination]
Other individual levies (council tax, CRTV, CFC, FNE)	[PwC -- other-taxes]
CNPS social security	CNPS (cnps.cm); [PwC -- other-taxes]; [Rivermate]
Self-employed regimes (IGS / actual-earnings, 2025 Finance Law)	[openhubdigital -- 2025 Finance Law]; [cga.inov.cm -- IGS 2025]
Filing deadlines and administration	[PwC -- tax-administration]
Penalties	[PwC -- tax-administration]; [hallelaw 2025 guide]
VAT (context)	Standard 19.25% (17.5% + CAC); [PwC overview]
Minimum wage (SMIG)	See below
Primary authorities	DGI -- https://impots.cm ; CNPS -- https://www.cnps.cm

Minimum Wage (SMIG) -- context only

SMIG Table

Sector	Monthly SMIG (XAF)	Source
Non-agricultural private sector (headline)	60,000	[remotepeople; Rivermate -- secondary]
Agricultural private sector	45,000	[Rivermate -- secondary]
State employees baseline	43,969 (raised from 41,875, Feb 2024)	[Rivermate -- secondary]

[RESEARCH GAP -- reviewer to confirm] the headline XAF 60,000 SMIG against the labour-ministry SMIG decree (EOR/secondary sources only above).

Test Suite

Test 1 -- Salaried mid-range. Input: Resident, gross salary XAF 6,000,000, no other income. Expected: 30% deduction 1,800,000; CNPS 252,000; net 3,948,000; IRPP = 385,000 + 948,000 x 27.5% (260,700) = XAF 645,700.

Test 2 -- Salaried above CNPS ceiling. Input: Resident, gross salary XAF 12,000,000. Expected: 30% deduction 3,600,000; CNPS capped 9,000,000 x 4.2% = 378,000; net 8,022,000; IRPP = 935,000 + 3,022,000 x 38.5% (1,163,470) = XAF 2,098,470.

Test 3 -- Investment income flat rate. Input: Dividend income XAF 5,000,000. Expected: 5,000,000 x 16.5% = XAF 825,000. NOT run through the progressive scale.

Test 4 -- IGS, CGA member. Input: Self-employed salon, turnover XAF 12,000,000, CGA member. Expected: IGS XAF 500,000 halved to XAF 250,000 (paid quarterly). [RESEARCH GAP on full band table.]

Test 5 -- Bracket boundary. Input: Net taxable income exactly XAF 5,000,000. Expected: cumulative tax = XAF 935,000 (220,000 + 165,000 + 550,000); no 38.5% applies at the boundary.

Test 6 -- Lowest band. Input: Net taxable income XAF 1,500,000. Expected: 1,500,000 x 11% = XAF 165,000.

Test 7 -- Employer CNPS total (lowest risk). Input: Monthly salary at/below ceiling, lowest occupational-risk class. Expected: employer total = 4.2% + 7% + 1.75% = 12.95%; employee total = 4.2%.

PROHIBITIONS

• NEVER apply the progressive salary scale to investment income (use flat 16.5%) or to IGS turnover
• NEVER compute final tax figures as definitive -- always label as estimated and pass to the deterministic engine
• NEVER apply CNPS 4.2% on a base above the XAF 9,000,000/year ceiling
• NEVER add the 10% CAC again on top of the 11/16.5/27.5/38.5% scale -- it is already included
• NEVER apply minimum tax to salaried workers or IGS taxpayers
• NEVER itemise business expenses for a salaried taxpayer -- only the 30% lump-sum deduction applies
• NEVER halve IGS without a verified CGA membership certificate
• NEVER treat a non-resident as worldwide-taxed without confirming residency (escalate per R-CM-3)
• NEVER allow fines, penalties, drawings, or income tax itself as a deduction
• NEVER skip the round-down to the nearest XAF 1,000 on the net taxable income
• NEVER rely on a [RESEARCH GAP] figure for a filed return without reviewer confirmation against the 2025 CGI

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