Cameroon income tax rates
Progressive Impot sur le Revenu des Personnes Physiques bands applied to annual net taxable salary income.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2015-01-01 |
| Official source | Direction Generale des Impots (MINFI), 'Impot sur le revenu des personnes physiques (IRPP): ce que vous devez savoir'; Code General des Impots articles 69 and 81 (bareme des traitements et salaires) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NATIVE PERIOD AND CURRENCY: the CGI schedule is annual and in XAF (Central African CFA franc, pegged at 655.957 = 1 EUR; a SEPARATE currency from the West African CFA franc XOF despite the identical peg). Bands as published by the DGI: up to 2,000,000 XAF = 10%; 2,000,001 to 3,000,000 = 15%; 3,000,001 to 5,000,000 = 25%; above 5,000,000 = 35%. BASE, NOT GROSS SALARY: the bands apply to net taxable income, reached after a 30% deduction forfaitaire for professional expenses, deduction of compulsory CNPS pension contributions, and a standing abattement of 500,000 XAF per year. A gross salary well above the band edges therefore falls into a lower band than a naive reading suggests. SURCHARGE: the DGI states that a 10% CAC applies on the IRPP assessed. Some private payroll calculators publish the bands as 11% / 16.5% / 27.5% / 38.5% - those are the same bands with the 10% CAC already folded in, not a different statute; the statutory nominal rates are served here and the CAC is documented rather than blended. Salary IRPP is withheld monthly at source by the employer under CGI article 81 using a monthly equivalent of this annual schedule. Non-salary categories (IRCM 15% on investment income, BIC/BNC/land income 30%, 5% on immovable property capital gains) sit outside this schedule. Loi de finances 2026 (Loi n°2025/012 du 17 decembre 2025) did not amend the bands. effective_from 2015-01-01 is when the current four-band structure was introduced; that instrument was not loaded during this pass, so the date is lower-confidence than the bands. ACCESS QUIRK: the DGI publishes the consolidated Code General des Impots only as ~1,000 sequential page images with no downloadable PDF, so the band figures were read from the DGI's own explanatory page and cross-checked against the DGI technical sheet, which states the IRPP is a 'Bareme progressif (10% a 35%)' under a column headed 'hors CAC'. French-language sources.
Get it programmatically
curl https://afriref.dev/v1/cm/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cm/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cm/income-taxOther Cameroon series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate