This article presents a detailed overview of the individual income tax framework in Cameroon for 2025. It explains how the country’s progressive tax system works, including tax brackets, rates, and additional surtaxes relevant for both resident and non-resident taxpayers.
Individual Income Tax Structure in Cameroon (2025)
Cameroon’s individual income tax follows a progressive system. This means that as your annual income increases, the tax rate applied to your income also rises, in line with specific brackets. The tax is assessed based on total income earned within the tax year.
Income Tax Brackets and Rates
| Annual Taxable Income (XAF) | Percentage (%) |
|---|---|
| 0 – 2,000,000 XAF | 11% |
| 2,000,001 – 3,000,000 XAF | 16.5% |
| 3,000,001 – 5,000,000 XAF | 27.5% |
| 5,000,001 XAF and above | 38.5% |
All declared incomes are taxed in Central African CFA franc (XAF). To assist with international comparisons, at an estimated exchange rate of 1 USD = 600 XAF, the lower bracket (2,000,000 XAF) is approximately $3,333 USD and the upper bracket for the second tier (3,000,000 XAF) is about $5,000 USD.
How the Progressive System Works
Income is taxed progressively; only the amount within each bracket is taxed at the corresponding rate. For example, if your annual income is 3,500,000 XAF, the first 2,000,000 XAF is taxed at 11%, the next 1,000,000 XAF at 16.5%, and the remaining 500,000 XAF at 27.5%. Amounts exceeding 5,000,000 XAF are taxed at the highest rate of 38.5%.
Surtaxes and Additional Minimum Taxes
In addition to progressive income tax rates, Cameroon applies minimum taxes on turnover for most taxpayers, depending on their specific tax regime. Certain individuals, such as regular workers and those under the discharging system, are generally exempt.
| Minimum Tax on Turnover | Percentage (%) |
|---|---|
| Standard Minimum Tax (most regimes) | 2.2% |
| Alternate Minimum Tax (regime-dependent) | 5.5% |
Which minimum tax rate applies will depend on the taxpayer’s status and the nature of their business activity. Carefully checking your qualification for these surcharges is advised to ensure compliance.
Assessment Basis & Other Considerations
Cameroon’s income tax for individuals is assessed on total income, with all incomes combined for determination of applicable tax rates. The official breakdown of possible deductions or allowance mechanisms is not specified in the data provided here. There is currently no published holding period that affects the tax rate for income received in 2025.
Key Points for International Professionals
- Tax is levied on total annual income.
- The progressive nature results in higher rates for higher incomes.
- Minimum taxes on turnover may apply, subject to your professional status and business regime.
- Salaries and self-employed income all fall under the same framework, unless specifically exempted.
- Always confirm your currency conversions and be aware of XAF to USD (approx. 1 USD = 600 XAF as of 2025).
Pro Tips: Navigating Cameroon’s Individual Income Tax
- Document Your Income Sources: Keep thorough records to accurately assess which income streams are subject to progressive rates and possible minimum turnover taxes.
- Clarify Your Tax Regime: Determine early on whether you are exempt from minimum turnover taxes, particularly if you are a salaried employee or fall under special regimes.
- Plan for Bracket Creep: Monitor your total annual income to avoid unexpectedly moving into a higher bracket by year-end, which can significantly impact your final tax bill.
- Exchange Rate Awareness: For foreign-earned income or international transactions, document both XAF and USD equivalents to assist in compliance and international reporting.
- Consult Official Resources: Refer to the Cameroon tax authority’s homepage for updates or confirm complex statuses: https://www.impots.cm.
2025 Practical Overview: Cameroon Personal Income Tax
For 2025, Cameroon’s personal income tax regime is defined by an escalating series of brackets, reasonable by regional standards. Taxpayers should be particularly mindful of the minimum turnover tax provisions, which differ based on professional and business regime. No data on tax-free allowances or deductions is presently available from official sources.
In summary, the 2025 individual income tax system in Cameroon is structured around progressive rates, with most earners subject to minimum turnover surtaxes dependent on their professional status. Keeping accurate records, staying aware of the income brackets, and consulting the government’s main portal are essential practices for remaining fully compliant in the current tax year.