Cameroon corporate tax rate
Standard rate of the Cameroonian impot sur les societes, inclusive of the 10% communal additional centimes.
| Current value | 33 percent |
|---|---|
| In force from | 2015-01-01 |
| Official source | Direction Generale des Impots (MINFI), Fiche technique 'Principaux impots et taxes du systeme fiscal camerounais' (table headed 'Taux/Tarifs (hors CAC)'), Impot sur les Societes line; Code General des Impots article 17 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
DECOMPOSITION: the statutory nominal rate in the Code General des Impots is 30%. The DGI's own technical sheet lists 'Impot sur les Societes (IS): 30%' under a column expressly headed 'Taux/Tarifs (HORS CAC)'. Cameroon then adds centimes additionnels communaux (CAC) at 10% of the tax assessed, giving the all-in rate of 30% x 1.10 = 33%, which is the figure companies actually pay and the figure Cameroon is universally quoted at. 33% is served as the value for that reason; a consumer wanting the pure CGI nominal figure should use 30%. The CAC is a uniform nationwide statutory surcharge earmarked for local authorities - it is NOT a locally varying rate, so no averaging or blending is involved. A minimum tax (minimum de perception) of 2% of turnover, likewise raised to 2.2% by the CAC, applies where it exceeds the IS computed on profit (higher rates apply to certain regimes). Reduced/incentive rates exist for listed companies, approved investment regimes and some agricultural activities; the general rate is served. Loi de finances 2026 (Loi n°2025/012 du 17 decembre 2025, promulgated by President Paul Biya) did not change the IS rate; its corporate measures concern taxation of non-resident digital service providers with significant economic presence, an environmental levy on cement and plastics, withholding on mobile telecom and ride-hailing, and rules on rent paid to shareholder-lessors. effective_from 2015-01-01 corresponds to the reduction of the nominal IS rate from 35% to 30% by the 2015 finance law; that 2015 instrument was not loaded during this pass, so the date is lower-confidence than the rate. ACCESS QUIRK: the enacted Loi n°2025/012 is published on prc.cm only as a ~112 MB scanned PDF, which is impractical to fetch and has no text layer; the DGI publishes the Code General des Impots as ~1,000 page images rather than a downloadable PDF. Rates were therefore taken from the DGI's own machine-readable fiches. All sources French.
Get it programmatically
curl https://afriref.dev/v1/cm/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cm/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cm/corporate-taxOther Cameroon series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates