Cameroon

Last update: 2026-05-19
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.
Personal income
11 → 38.5%
progressive
Corporate
27.5 → 33%
progressive
Capital gains
16.5%
flat
VAT (standard)
19.3%
standard rate
i 2.7 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 2 EASY CITIZENSHIP
i 0.8 HOLDING
i 0 DIVIDEND PIPELINE
VERYLOW TAX 2.7/10 HOLDING 0.8/10 DIVIDENDPIPELINE 0/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 2/10
01/08

Will Cameroon tax what you earn?

income tax tax residency territorial system

YES, A LOT. Personal income is taxed heavily in Cameroon (top marginal rate 38.5%), but the residency test is unusually permissive. The bill is steep; the trick is not to trip into resident status without meaning to.

Personal income taxi
11 → 38.5%
progressive · 4 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Cameroon tax what you own?

capital gains wealth tax inheritance dividends interest

YES, FAIRLY. Capital gains in Cameroon are taxed at 16.5%, and there's also an annual wealth tax above a threshold (top rate 0.1%). Held wealth is hit twice: once while it sits, once when it moves.

Capital gainsi
16.5%
flat
Dividend taxi
16.5%
flat
Interest incomei
16.5%
flat
Wealth taxi
0.1%
flat
Crypto · tax regimei
Regime
UNREGULATED
Fallback 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-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
APPLIES
system · heir-based · 5 heir classes
HeirTop rateAllowance
Spouse 2% XAF 0
Children 2% XAF 0
Siblings 5% XAF 0
Other relatives 10% XAF 0
Non-relatives 20% XAF 0
03/08

Is it easy to run a company in Cameroon?

corporate tax criminal liability public registry VAT IP box

NO. Corporate tax in Cameroon is 33% with no IP-box relief, on top of VAT at 19.3. Running a company here is operationally fine but fiscally expensive: the state takes a large bite of every unit of profit.

Corporate taxi
27.5 → 33%
progressive
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PRIVATE
Registre du Commerce et du Crédit Mobilier (RCCM)
Directors privacyi
PRIVATE
Registre du Commerce et du Crédit Mobilier (RCCM)
Incorporation costi
Limited Liability Company (LLC)
Société à Responsabilité Limitée (SARL)
Government Registration & Registry Fees (CFCE) USD 176
Notary Public Fees USD 264
Professional Legal & Incorporation Services USD 2,556
Total USD 2,997
VAT standard ratei
19.3%
single rate · no reduced tiers
19.3%
04/08

Is Cameroon good for your holding company?

treaty network participation exemption withholding

NO. Cameroon doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
16.5%
non-resident outbound
WHT · interest
16.5%
non-resident outbound
WHT · royalties
15%
non-resident outbound
Tax-haven WHT
33%
penalty rate · blacklisted destinations
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from Cameroon?

exit tax territorial system dual citizenship

SOME. Cameroon taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Cameroon protect your privacy?

info exchange corporate registries

PARTLY. Cameroon participates in some exchange frameworks (typically CRS, MLI, MAAC), so a portion of your financial information reaches treaty partners. Corporate registries stay non-public, so ownership remains opaque. Middle-ground privacy: selective, not total.

Multilateral reporting frameworks 4/10 active · 2 pending
CRS
2026
CARF
FATCA
MLI
2022
BEPS
MAAC
2015
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Cameroon itself a liability?

blacklists FATF standing

SOMEWHAT. Cameroon is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 1 authority
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Cameroon?

press freedom crypto CBDC EU

NO. Press freedom in Cameroon is restricted (RSF rank #131). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
131/180
score 42 · ↓ 1 rank year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
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.