Cameroon

Paying Taxes in

Cameroon

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 13 180 38.5% on profits or 1.1% on turnover whichever is higher taxable profits 29.9
Social security contributions 12 174 13.7% gross salaries 15.5
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 XAF 1,000 per page 0.3
Truck tax 4 XAF 18,750 per quarter fixed amount per truck 0.2
Value added tax (VAT) 12 includes surcharge 300 0.0% value added not included
Vehicle tax 1 XAF 100,000
Totals: 44 654 49.1