This article presents the complete framework of individual tax residence rules for Cameroon (CM), as implemented in 2025. The focus is strictly on the legal tests and stay duration criteria that define when a person is considered tax resident in Cameroon for domestic tax purposes.
Overview of Tax Residency Criteria in Cameroon
In 2025, Cameroon applies a relatively straightforward tax residency framework for individuals, primarily based on physical presence. There are no layered or tie-breaker rules linked to economic interests or habitual residence—Cameroon relies on a single quantitative threshold to establish tax residency.
183-Day Physical Presence Rule
If an individual spends 183 days or more in Cameroon during a given calendar year, they are generally regarded as tax resident. This rule applies to both Cameroonian nationals and foreign nationals unless an exception applies (see below).
| Condition | Threshold / Rule |
|---|---|
| Minimum Days of Stay in Cameroon | 183 days per calendar year |
| Center of Economic Interest | Not applicable |
| Habitual Residence | Not applicable |
| Center of Family/Personal Ties | Not applicable |
| Citizenship or Nationality | Not applicable |
| Other Extended Stay Rules | Not applicable |
Special Considerations for Foreign Nationals
For foreign nationals, the 183-day rule remains central, with a practical exception: Those who can demonstrate that their work in Cameroon is of an accessory nature—for instance, occassional business trips that do not establish a main base or economic interest—may be exempt from tax domicile, even if they cross the 183-day threshold. In all other cases, presence for more than 183 days in the year creates tax residence, triggering local tax obligations.
Summary Table: Cameroon Tax Residency Rules – 2025
| Rule | Criteria/Effect |
|---|---|
| Physical Presence | Resident if present ≥ 183 days in Cameroon in one calendar year |
| Foreign Nationals – Accessory Work Exception | Not tax resident if evidence of non-core, temporary work provided, despite exceeding 183 days |
| Other Residency Factors | No dependency on center of economic interest, habitual residence, or family/citizenship connections |
Key Elements Not Present in Cameroon’s Tax Residency System
Unlike tax residency regimes in some other countries, Cameroon’s framework for 2025 does not reference factors such as:
- Center of economic interest (i.e., where business/employment is primarily located)
- Location of family/personal ties
- Citizenship or habitual residence status
- Extended temporary stay exceptions aside from the accessory work exemption
This streamlined approach means that the principal factor for determining tax residence in Cameroon is the objective count of days spent physically present in the country within a calendar year.
Pro Tips for Navigating Tax Residency in Cameroon
- Carefully track all entries and exits into Cameroon to accurately document your days of physical presence in the country.
- If you are a foreign national employed on temporary projects, proactively gather documentation to prove that your activities qualify as “accessory” to avoid unintended tax residency.
- Keep records for each calendar year, as even non-consecutive visits may aggregate to exceed the 183-day limit and trigger tax obligations.
- Review your employment contracts and mission letters; clear wording on the nature and duration of your stay can help in resolving tax domicile queries with Cameroonian authorities.
For Additional Information
Always refer to Cameroon’s official authorities for the most reliable and current legal information: www.impots.cm
The Cameroonian tax residency rules for 2025 rely almost exclusively on a clear-cut 183-day physical presence threshold, with a narrow exception for individuals on truly accessory assignments. Anyone with business or professional interests in Cameroon should plan travel and document employment carefully, as even sporadic visits may collectively result in local tax obligations. Consistent recordkeeping and a detailed understanding of your role are key to compliance and effective tax planning in Cameroon.