Key takeaways
- You are resident in Cameroon if your home is there, your principal place of stay is there (generally more than 183 days), you carry on your main professional activity there, or your centre of economic interests is there.
- Residents pay personal income tax (IRPP) at 10%, 15%, 25% and 35%, plus a 10% additional council tax (CAC) on the tax due – a top effective rate of 38.5%.
- Foreigners need a visa and a residence card (carte de séjour). Every taxpayer needs a Unique Identification Number (NIU) from the tax administration (DGI).
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
Cameroon is the largest economy of the CEMAC zone, with Douala as its business hub. This guide explains when you become resident, how you are taxed and how to settle in 2026.
Cameroon tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence criteria | Home; principal stay (> 183 days); main professional activity; centre of economic interests |
| Scope for residents | Worldwide income (treaty relief available) |
| IRPP rates | 10% up to XAF 2m; 15% to 3m; 25% to 5m; 35% above |
| Additional council tax (CAC) | 10% of IRPP → top rate 38.5% |
| Tax ID | NIU (Numéro d'Identifiant Unique) |
| Immigration | Visa + carte de séjour; CEMAC citizens have facilitated movement |
Who is resident?
The General Tax Code lists four alternative criteria: a home (foyer) in Cameroon, a principal stay (generally more than 183 days in the year), a main professional activity in Cameroon, or a centre of economic interests there. Treaties (France, Canada, CEMAC) settle conflicts.
How salaries are taxed
Employers withhold IRPP and CAC monthly. Gross salary is reduced by a 30% flat deduction for professional expenses and social contributions before the scale applies. Certain allowances are included in taxable income.
Example: A French manager posted to Douala earns XAF 60m a year. After the 30% deduction and social contributions, most of her income falls in the 35% bracket, and the CAC brings her top marginal rate to 38.5%. She is resident in Cameroon, and the France–Cameroon treaty gives Cameroon the right to tax her salary.
Settling in Cameroon
- Work authorisation – your employment contract is approved by the labour ministry.
- Residence card – apply to the immigration services (DGSN) after arrival.
- NIU – register online or at your tax centre.
- Social security (CNPS) – registered through your employer.
Frequently asked questions
Who is a tax resident in Cameroon?
Anyone with a home, principal stay (generally more than 183 days), main professional activity or centre of economic interests in Cameroon.
What are the income tax rates in Cameroon?
IRPP is charged at 10%, 15%, 25% and 35%, plus a 10% additional council tax, for a top rate of 38.5%.
What is the NIU in Cameroon?
The Unique Identification Number issued by the tax administration, needed for employment, banking and tax filing.
Related guides
- Tax incentives for expats in Cameroon
- Capital gains tax in Cameroon
- Personal tax deductions in Cameroon
Sources
- PwC Worldwide Tax Summaries – Cameroon: Taxes on personal income
- Cameroon General Tax Code; Direction Générale des Impôts (impots.cm)
This guide is general information, not personalised tax advice. See how we research and review.
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