Cameroon Personal Income Tax
Detailed personal income tax rates and rules for Cameroon in 2026.
Income TaxXAF
Cameroon levies progressive income tax with rates from 10% to 35%. Employment income is subject to PAYE withholding. Additional surtaxes (centimes additionnels communaux of 10%) apply. Non-residents are taxed on Cameroonian-sourced income.
| Income Range (XAF) | Tax Rate |
|---|---|
| FCFA 0 – FCFA 2.0M | 10% |
| FCFA 2.0M – FCFA 3.0M | 15% |
| FCFA 3.0M – FCFA 5.0M | 25% |
| FCFA 5.0M+ | 35% |
Filing Deadline
March 15 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Cameroon or are present for more than 183 days.
How Cameroon Income Tax compares
Cameroon’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Cameroon
35%
Africa average
32.3%
Global average
27.7%
