Reading and calculating your payslip in Cameroon
Between gross salary and what lands in the bank account, a private-sector employee in Cameroon sees six deductions: the CNPS pension contribution, income tax (IRPP), the council surtax, the housing fund contribution, the broadcasting fee and the local development tax. The employer also pays its own charges on top. The rates below come from the General Tax Code, official 2026 edition, published by the Directorate General of Taxation, and from CNPS rules.
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Deductions from the salary
| Deduction | Rate or amount | Base |
|---|---|---|
| CNPS old-age, invalidity and death pension (PVID) | 4.2% | Gross salary capped at 750,000 CFA a month (31,500 CFA at most) |
| Personal income tax (IRPP) | Progressive scale from 10% to 35% | Net taxable income (see below); no withholding below 62,000 CFA gross a month |
| Council surtax (CAC) | 10% | Amount of IRPP |
| Cameroon Housing Fund contribution (CFC), employee share | 1% | Gross salary, rounded down to the nearest thousand |
| Broadcasting fee (RAV), for CRTV | Flat monthly amount by salary band | Gross salary |
| Local development tax (TDL) | From 3,000 to 30,000 CFA a year depending on base salary | Monthly base salary |
The 750,000 CFA CNPS ceiling and the 4.2% employee rate (up from 2.8%, with a 300,000 CFA ceiling before) date from Presidential Decree No. 2016/072 of 15 February 2016, according to the firm Copeps and Camer.be. Civil servants do not contribute to the CNPS but to the state pension scheme.
How income tax (IRPP) is worked out
IRPP is not charged on gross salary but on a net figure, reached in three steps (sections 29 and 34 of the Tax Code): from annual gross pay, including benefits in kind, deduct a flat 30% for professional expenses (capped at 4.8 million CFA a year), then the pension contributions paid to the CNPS, then a fixed allowance of 500,000 CFA a year. The section 69 scale is then applied band by band:
| Annual net taxable income | Rate |
|---|---|
| 0 to 2,000,000 CFA | 10% |
| 2,000,001 to 3,000,000 CFA | 15% |
| 3,000,001 to 5,000,000 CFA | 25% |
| Over 5,000,000 CFA | 35% |
Benefits in kind are added to gross pay at flat rates (section 33): housing 15%, electricity 4%, water 2%, 5% per domestic worker, 10% per vehicle, food 10%, telephone 5%, fuel 10%, security guard 5%, internet 5%. Family allowances and allowances covering job-related expenses are left out of the base. The employer withholds the tax every month and must show it on the payslip (section 81).
The local development tax
| Monthly base salary | TDL per year |
|---|---|
| 62,000 to 75,000 CFA | 3,000 CFA |
| 75,001 to 100,000 CFA | 6,000 CFA |
| 100,001 to 125,000 CFA | 9,000 CFA |
| 125,001 to 150,000 CFA | 12,000 CFA |
| 150,001 to 200,000 CFA | 15,000 CFA |
| 200,001 to 250,000 CFA | 18,000 CFA |
| 250,001 to 300,000 CFA | 24,000 CFA |
| 300,001 to 500,000 CFA | 27,000 CFA |
| Over 500,000 CFA | 30,000 CFA |
The broadcasting fee also follows a scale by gross salary band (Ordinance No. 89/004 of 12 December 1989, amended by the 2003 Finance Act). The table of amounts appears in the 2026 Tax Code only as a hard-to-read image; a university dissertation published on Memoire Online gives 12,350 CFA a month for gross pay between 900,001 and 1,000,000 CFA. Pensions, domestic workers' wages and those of workers on individual farms are exempt.
What the employer pays
| Charge | Rate |
|---|---|
| CNPS pension (employer share) | 4.2% (750,000 CFA ceiling) |
| CNPS family benefits, general scheme | 7% (750,000 CFA ceiling) |
| CNPS family benefits, farming | 5.65% |
| CNPS family benefits, private education | 3.7% (CNPS, CLEISS, Copeps; 3.5% according to Camer.be) |
| CNPS workplace accidents and occupational illness | 1.75% (low risk), 2.5% (medium), 5% (high), on total pay, no ceiling |
| Housing fund, employer share | 1.5% |
| National Employment Fund (FNE) | 1% |
The state, councils, diplomatic missions, non-profit associations, individual farmers, private schools and faith-based hospitals are exempt from the employer shares of the housing fund and the FNE. CNPS contributions are declared and paid online every month, by the 15th of the following month, according to Copeps.
Worked example: 950,000 CFA gross a month
A theoretical example worked out by the editors with the rates above: a private-sector employee earning 950,000 CFA gross a month, with no benefits in kind or bonuses, whose base salary equals gross pay. The amount was chosen because the matching broadcasting-fee band is documented.
| Line | Working | Amount |
|---|---|---|
| Gross salary | — | 950,000 CFA |
| CNPS pension (employee) | 4.2% × 750,000 (ceiling) | −31,500 CFA |
| Annual net taxable income | 11,400,000 − 30% (3,420,000) − CNPS (378,000) − 500,000 | 7,102,000 CFA |
| IRPP | 200,000 + 150,000 + 500,000 + 35% × 2,102,000 = 1,585,700 a year, ÷ 12 | −132,142 CFA |
| Council surtax | 10% of IRPP | −13,214 CFA |
| Housing fund (employee) | 1% × 950,000 | −9,500 CFA |
| Broadcasting fee | Band 900,001 to 1,000,000 | −12,350 CFA |
| Local development tax | 30,000 a year ÷ 12 | −2,500 CFA |
| Net pay | Gross − deductions | 748,794 CFA |
For the same employee, the employer also pays 31,500 CFA of CNPS pension, 52,500 CFA of family benefits (7% of 750,000), 14,250 CFA to the housing fund (1.5%) and 9,500 CFA to the FNE (1%), plus the workplace-accident contribution depending on the firm's risk class. Payroll software may differ by a few francs because of rounding.
Frequently asked questions
What is the employee CNPS contribution rate in Cameroon?
4.2% of gross salary, up to a ceiling of 750,000 CFA a month, so 31,500 CFA at most. The employer also pays 4.2% for the pension, plus family benefits and workplace-accident cover.
How do you calculate income tax on a salary in Cameroon?
Take annual gross pay, deduct 30% for professional expenses, CNPS pension contributions and 500,000 CFA, then apply the scale: 10% up to 2 million, 15% up to 3 million, 25% up to 5 million, 35% above. Add a 10% council surtax.
From what salary do you pay income tax in Cameroon?
Employers do not withhold income tax on salaries below 62,000 CFA gross a month (section 81 of the General Tax Code).
What is the CFC on a payslip?
The contribution to Crédit Foncier du Cameroun, which funds housing: 1% of gross pay deducted from the employee and 1.5% paid by the employer.
What is the RAV on a payslip?
The broadcasting fee paid to CRTV: a fixed monthly amount depending on the gross salary band, withheld by the employer.
What is the net pay on 950,000 CFA gross in Cameroon?
About 748,800 CFA a month at 2026 rates, for a private-sector employee with no benefits in kind: deductions total about 201,200 CFA.
Handle with care
The full broadcasting-fee scale is not published in readable form: only the amount for the 900,001 to 1,000,000 CFA band (12,350 CFA) is known, from a 2009 dissertation, later than the scale's last amendment (2003). The 2026 Tax Code annex reproduces a 2004 tax office note whose monthly withholding formula deducts 2.8% of gross pay capped at 300,000 CFA, the pre-2016 CNPS rate: some payroll software may still use it, hence differences with the calculation above, based on sections 29, 34 and 69. Employer rates are those of the CNPS (“Employer obligations” page) and CLEISS, confirmed by the firm Copeps; only Camer.be gives 3.5% instead of 3.7% for private education. According to CLEISS, the 750,000 CFA ceiling applies to family benefits and pensions but not to workplace-accident contributions; the text of the 2016 decree itself is not published online. Online calculators quoting a 40% band or a family quotient for employees' income tax contradict the 2026 Tax Code.