Africa · XAF
Cameroon
Reviewed 2026-06-21
Top income tax
38.5%
Self-employed SS
Optional
VAT
19.25%
Capital gains
16.5%
Exit tax
No
Nomad visa
No
52
/ 100
Tax efficiency37
Ease to enter42
Ease to exit93
Cost of living90
Internet2
English25
Cameroon taxes residents on worldwide income through a progressive payroll-based system that, including the 10 percent additional council surcharge, runs from roughly 11 percent up to 38.5 percent, while businesses face a headline corporate rate of 33 percent and a 19.25 percent VAT. There is no dedicated digital nomad or entrepreneur visa, no wealth or exit tax, and social security for the self-employed is voluntary rather than mandatory. The business environment is challenging, infrastructure and public services are weak, and it is a French and English bilingual country with generally low measured English proficiency.
Personal income tax
Income tax structureProgressive
Top income tax rate38.5%
Entry income tax rate11%
Top rate threshold$8,300
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate4.2%
Employer SS rate11.2%
Indirect & other taxes
VAT standard rate19.25%
Capital gains rate16.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate33%
WHT on dividends16.5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index32
Internet speed21 Mbps
English proficiencyLow
Civil liberties15
Sources
- PwC Worldwide Tax Summaries — Cameroon Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Cameroon Individual: Other taxes (SS, VAT)
- PwC Worldwide Tax Summaries — Cameroon Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Cameroon Corporate: Withholding taxes and Group taxation (dividends, CFC)
- World Bank — Business Ready (B-READY) 2025
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.