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The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Cameroon, as well as measures of administrative burden in paying taxes.
38.5% on profits or 1.1% on turnover whichever is higher
taxable profits
24.9
Social security contributions
12
700
13.7%
gross salaries
15.5
surcharge on corporate income tax
0
paid jointly
-
10.0%
Corporate income tax
2.5
RAV (TV licence: Redevance audiovisuelle)
1
-
0.1%
business type
1.9
Business license tax (Contributions sur la patente )
0
paid jointly
-
90.0%
TV Licence fee
1.7
National housing contribution
0
paid jointly
-
1.5%
gross salaries
1.7
National employment fund
0
paid jointly
-
1.0%
gross salaries
1.1
Fuel tax
1
-
included in the price of fuel
0.4
Stamp duty on contracts
1
-
XAF1,000
per page
0.3
Municipal tax (Taxe communales)
0
paid jointly
-
tax scale
TV Licence fee
0.3
FEICOM (industrial levy)
0
paid jointly
-
10.0%
TV Licence fee
0.2
surcharge on RAV (centimes additionnels consulaires)
0
paid jointly
-
3.0%
TV Licence fee
0.1
Vehicle tax
1
-
XAF100,000
Value added tax (VAT)
12
includes surcharge
200
19.3%
value added
not included
Totals:
41
1400
50.5
Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.
View all indicator data and topic details for this economy.