Cameroon

CM XAFFr English
Pros
Abundant natural resources and agricultural land available for private investment and development.
Strategic maritime access serving as a commercial gateway to landlocked Central African nations.
Expanding digital sector with a young, motivated workforce seeking private sector opportunities.
Cons
Pervasive systemic corruption and heavy bureaucratic hurdles slowing down entrepreneurial initiatives.
Persistent security instability in specific regions creating significant operational risks and uncertainty.
Opaque fiscal policies and aggressive tax administration targeting successful private enterprises.

Long story short: In Cameroon, the real tax is paid in cash, slipped to a clerk to unstick a stuck file: corruption drives business more than the tax office does.

On the flip side, the CFA franc pegged to the euro spares you currency nightmares, and the country runs the biggest economy in the CEMAC zone, with real potential in oil, cocoa and agriculture.

Beyond that: security stays decent in the upscale neighborhoods of Douala and Yaoundé, the food is excellent, and the landscapes earn the country its nickname, Africa in miniature.

VERYLOW TAX 2.7/10 HOLDING 0.8/10 DIVIDENDPIPELINE 0/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Cameroon (top marginal rate 38.5%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
11 → 38.5%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 4 brackets
Bracket (USD)Rate
0 – 3,53211%
3,532 – 5,29816.5%
5,298 – 8,83027.5%
8,830 +38.5%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Cameroon taxes gains at 16.5% and runs an annual wealth tax above a threshold (top rate 0.1%).

Your pile gets hit twice: once while it sits, once when it moves. The kind of double-dipping that quietly bleeds a portfolio.

02.1 Investment income
Capital gains
16.5%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
16.5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
16.5%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
0.1%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesflat
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
Spouse2%XAF 0
Children2%XAF 0
Siblings5%XAF 0
Other relatives10%XAF 0
Non-relatives20%XAF 0
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 16.5% · Cameroon has no specific cryptocurrency tax legislation. However, the Directorate General of Taxation (DGI) applies general tax principles, treating crypto-assets as intangible assets (actifs incorporels). Capital gains are subject to a 15% flat tax plus a 10% local surcharge (Centimes Additionnels Communaux - CAC), totaling 16.5%. Professional trading or mining is classified as non-commercial profit (BNC) and taxed at progressive rates up to 38.5% (including CAC). While the regional central bank (BEAC) prohibits banks from facilitating crypto transactions, the regional regulator COSUMAF introduced a framework for Digital Asset Service Providers (DASPs) in late 2025.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Cameroon is 33%, no IP-box mercy, VAT at 19.3 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
27.5 → 33%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 5,298,00027.5%
5,298,000 +33%
VAT standard rate
19.3%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
19.3%
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 891 of the OHADA Uniform Act on Commercial Companies (AUSCGIE) and Article 21 of Cameroon Law No. 2003/008 · Cameroon follows the OHADA principle of the autonomy of the legal entity, meaning the company's assets are legally distinct from the shareholder's personal patrimony. A sole shareholder-manager can be held criminally liable for 'Abus de Biens Sociaux' (Misuse of Corporate Assets) because the law protects the 'social interest' of the company as a separate legal person. This interest is violated when funds are diverted for personal use, regardless of the company's solvency or the fact that the perpetrator is the only owner.
Shareholders privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et du Crédit Mobilier (RCCM)
Directors privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et du Crédit Mobilier (RCCM)
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration & Registry Fees (CFCE)
USD 177
Notary Public Fees
USD 265
Professional Legal & Incorporation Services
USD 2,561
Total
USD 3,002

A good fit for a holding?

Long story short: NO.
Cameroon has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
16.5%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
16.5%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
15%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
33%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · CM 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with CM.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Cameroon taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesnot available
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
Cameroon plays along with some of the exchange machinery (typically CRS, MLI, MAAC), so a slice of your financial life gets shipped to treaty partners. Corporate registries stay non-public, so ownership stays opaque.

Half-watched: they see some of the money, none of the structure.

Multilateral reporting frameworks 4/9 active · 2 pending
CRS
2026
CARF
FATCA
MLI
2022
BEPS
MAAC
2015
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: YES.
Cameroon sits on the FATF grey/black list, the one flag that chases a transaction around the planet.

Enhanced due diligence becomes mandatory for your counterparties everywhere, correspondent banking dries up, and some institutions slam the door outright.

No structuring cleverness offsets a FATF listing: the compliance cost is welded to the country's name.

Blacklist exposure Listed by 1 authority
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Cameroon is locked down (RSF rank #131). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
131/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 42 · ↓ 1 rank year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Cameroon. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (3/11), but for an online business this is swimming against the current.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Cameroon. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.