Cameroon tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Cameroon tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Cameroon | 39.5% | 16.5% | 16.5% | 16.5% | 23.1% | 16.5%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Cameroon?
The top rate on a salary is 39.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above XAF 5,000,000.
How are capital gains taxed in Cameroon?
The top rate on a long-term capital gain is 16.5%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Cameroon?
The top rate is 16.5% on dividends and 16.5% on interest. Rental income is taxed at up to 23.1%.
How is crypto taxed in Cameroon?
Cameroon taxes a gain on crypto assets as a capital gain, at up to 16.5%.
Does Cameroon tax foreign income?
Yes. Cameroon taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Cameroon have a wealth tax?
No. Cameroon has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Cameroon have an exit tax for individuals?
No. In our model Cameroon does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Cameroon have?
Our profiles list 2 regimes: Local rent outside tenant withholding; Local property income, turnover at most XAF 3 billion. Each has its own conditions.
When do you become tax resident in Cameroon?
The Cameroon day test (Fact-based personal-income-tax domicile; no fixed day threshold): home or principal stay, non-accessory work, economic interests or qualifying state service abroad. Home, principal stay, work, economic interests, untaxed state service abroad and treaty facts need review. Recorded days alone do not decide tax domicile.
Residence decides whether Cameroon taxes you on these rates. See the Cameroon day-count test and count your own days.
Sources
The Cameroon profile cites 8 sources for these rules, 5 of them from a government or a statute.
- Cameroon General Tax Code 2026, sections 42, 48, 69-71, 89-90 · official, retrieved 2026-11-09
- Cameroon General Tax Code 2026, sections 17, 17a, 69 and 71 · official, retrieved 2026-11-09
- CNPS questions and answers · official, retrieved 2026-11-09
- Cameroon Ministry of Finance — other deductions from wages · official, retrieved 2026-11-09
- Cameroon General Tax Code 2024, article 89 (French text of tenant distinction) · official, retrieved 2026-11-09
- PwC Worldwide Tax Summaries — Cameroon income determination · summary, retrieved 2026-11-09
- PwC Worldwide Tax Summaries — Cameroon other taxes · summary, retrieved 2026-11-09
- PwC net wealth/worth tax rates — Cameroon · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Cameroon with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Cameroon side by side with other countries, see every country or try the live demo.
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