Business taxes in Cameroon
In Cameroon, what a business owes the tax office depends first on its turnover. Since the 2025 finance law, small businesses with annual turnover under 50 million CFA francs pay the general synthetic tax (IGS), which replaced the discharge tax and the simplified regime; above that comes the real regime, with corporate income tax, VAT and monthly returns. The rules are in the General Tax Code (CGI), amended every year by the finance law.
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At a glance
- Corporate income tax
- 30% (25% for SMEs), plus a 10% local council surtax
- VAT
- 19.25% (17.5% plus surtax)
- Real regime threshold
- 50 million CFA francs turnover
- Online filing
- teledeclaration-dgi.cm
Which regime for which turnover?
| Annual turnover | Regime | What it involves |
|---|---|---|
| Under 50 million CFA francs (30 million for the professions) | General synthetic tax (IGS) | A flat tax by turnover bracket, paid to local councils |
| 50 million CFA francs and above | Real (actual earnings) regime | Corporate or income tax, VAT, business licence, monthly instalments and returns |
| Whatever the turnover | Real regime compulsory | Oil, mining, gas, banking, insurance, telecoms |
According to Deloitte, the 2025 finance law also lets a new business whose validated investment programme or orders exceed 100 million CFA francs enter the real regime regardless of turnover. Businesses are handled by different offices: Divisional Tax Centres (CDI) for the smallest, Medium-Sized Enterprises Tax Centres (CIME) between 50 million and 3 billion CFA francs, and the Large Taxpayers' Unit above that.
| Turnover | Regime before 2025 |
|---|---|
| 10 million CFA francs or less | Discharge tax (plus licence duties and local taxes) |
| 10 to 50 million | Simplified regime: business licence, monthly tax instalment |
| 50 million and above | Real regime |
The general synthetic tax (IGS)
Created by the 2025 finance law as part of local taxation, the IGS applies to businesses with annual turnover under 50 million CFA francs and replaces the discharge tax and the simplified regime, according to Ecomatin. Its proceeds go to local councils: the government was aiming for 51 billion CFA francs a year, and 10.35 billion was transferred to councils for the 2025 tax year, according to an announcement reported by Ecomatin on 22 May 2026.
The IGS is a fixed amount per turnover bracket, paid quarterly. The official scale is in the CGI; it could not be checked against a public document from the tax authority, and the scales circulating on blogs are not reproduced here. Your local tax centre (free number 8200) can supply it.
Corporate income tax and instalments
| Company | Statutory rate | With council surtax (10%) |
|---|---|---|
| Turnover above 3 billion CFA francs | 30% | 33% |
| SMEs (3 billion or less) | 25% | 27.5% |
Under the real regime, tax is paid in monthly instalments based on that month's turnover, due by the 15th of the following month: 2% of turnover, or 2.2% with the council surtax (article 21 of the CGI). PwC also mentions a 5.5% rate in some cases, notably on public procurement invoices under 5 million CFA francs. The balance is worked out when the financial year, which follows the calendar year, closes; late payment draws 1.5% interest and penalties from the DGI.
| Tax office | Deadline |
|---|---|
| Large Taxpayers' Unit | 15 March |
| Medium-sized and specialised tax centres | 15 April |
| Divisional tax centres (CDI) | 15 May |
Since the 2025 finance law, dividends paid by a business with turnover of 3 billion CFA francs or less are taxed at 10%, against 15% for large companies.
VAT
VAT is 17.5%, raised to 19.25% by the council surtax; exports are zero-rated. Only businesses under the real regime, that is from 50 million CFA francs turnover, charge VAT. According to PwC, the 2026 finance law creates a reduced 10% rate for some transactions, including interest on mortgages for a first social home; according to Deloitte, it also brings advance payments on deliveries of goods into the VAT net.
The business licence tax (patente)
| Category | Rate | Minimum and maximum |
|---|---|---|
| Large companies | 0.159% | 5 million to 2.5 billion CFA francs |
| Medium companies | 0.283% | 141,500 to 4.5 million CFA francs |
| Small companies | 0.494% | 50,000 to 140,000 CFA francs |
The first year of business is exempt, and the first two for an SME that joins an approved management centre, according to the DGI.
Filing and paying online
- Online filing of taxes and the DSF: teledeclaration-dgi.cm, with online sign-up for business taxpayers.
- Payment by bank transfer or by mobile phone (MobileTax), according to the DGI. Since 2025, businesses handled by the specialised units must pay any amount above 100,000 CFA francs electronically (Deloitte).
- Help: call centre 8200 and support.harmony2.cm.
Approved management centres (CGAs)
CGAs, provided for by the 1996-1997 finance law and organised by a Prime Minister's decree of 6 January 2000 according to Ecomatin, keep the books and prepare returns for SMEs with turnover of up to 100 million CFA francs (articles 118 and 119 of the CGI). In return the member gets a 50% allowance on taxable profit, without going below the minimum tax, and two years' exemption from the business licence tax. According to the DGI as quoted by Ecomatin, 6,614 businesses belonged to a CGA in 2019; joining then cost 25,000 to 50,000 CFA francs, then 50,000 to 250,000 a year.
Investment incentives
Law No. 2013/004 of 18 April 2013 introduced tax and customs benefits for approved investments. According to the Investment Promotion Agency (API), quoted by Cameroon Tribune in May 2026, 453 private projects were approved between 2014 and 2024, totalling 1,900 billion CFA francs of investment; they promised 180,000 jobs, and 40,000 were created. The framework was overhauled by Ordinance No. 2025/002 of 18 July 2025, ratified by Law No. 2025/015 of 17 December 2025 and applicable since January 2026: according to PwC, benefits cover an installation phase of up to 5 years and an operating phase of up to 10 years.
According to Deloitte, the 2026 finance law adds a 20% tax credit on spending to train and place young people in work, and allows the installation phase in disadvantaged areas to be extended from 3 to 5 years.
Frequently asked questions
What is the corporate tax rate in Cameroon?
30% of profit, or 25% for businesses with turnover of 3 billion CFA francs or less. With the 10% council surtax, that makes 33% and 27.5%.
What is the VAT rate in Cameroon?
19.25%: 17.5% VAT plus a 10% council surtax. Only businesses under the real regime, from 50 million CFA francs turnover, charge it.
What is the IGS in Cameroon?
The general synthetic tax, created in 2025, is a flat tax by bracket for businesses with turnover under 50 million CFA francs. It replaced the discharge tax and the simplified regime, and goes to local councils.
When is the DSF due in Cameroon?
15 March for large companies, 15 April for medium-sized enterprise tax centres and 15 May for divisional tax centres.
Is the business licence tax due in the first year?
No: a newly created SME is exempt for one year, and for two if it joins an approved management centre, according to the DGI.
What is the benefit of an approved management centre?
A member SME, with turnover of up to 100 million CFA francs, gets a 50% allowance on taxable profit and two years without business licence tax.
Handle with care
The official IGS scale was not found in a public DGI document. PwC states that the reduced corporate tax rate (27.5%) requires additional criteria that the DGI fact sheet does not mention. The DGI's undated corporate tax fact sheet still refers to the simplified regime abolished in 2025. The 2017 revision of the incentives scheme mentioned by some sources was not checked: PwC only says the 2017 finance law makes exemptions subject to ministerial approval.