Africa
Cameroon tax rates 2026
A Central African economy within CEMAC, where a 10% council surtax pushes the company rate to 33%, VAT to 19.25% and the top personal rate to 38.5%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 38.5%Progressive up to 35%, plus a 10% additional council tax, known as the CAC, that brings the effective top rate to 38.5%. |
|---|---|
| Corporate income | 33% |
| Capital gains | 16.5% on securities, and 30% on real property. |
| VAT / TVA | 19.25% |
| Dividends (WHT) | 16.5% |
| Interest (WHT) | 16.5% |
| Royalties (WHT) | 15% |
| Social security (employee) | About 4.2%, paid into the CNPS pension fund. |
| Social security (employer) | About 11–16%, covering pension, family allowances and work injury. |
| Wealth tax | None |
| Inheritance / estate | Registration duties on inheritances. |
| Property tax | A property tax of about 0.1% of assessed value. |
| Other | A 10% additional council tax, the CAC, applied on top of most other taxes. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.