Taxation in Cameroon for Expats: Income Tax and Property Tax Explained

Published on April 25, 2026 and written by Cyril Jarnias

Settling down, working, or simply investing in real estate in Cameroon inevitably means dealing with local taxation. For an expatriate, the difficulty comes not only from the tax rates, but above all from the interplay between several key concepts: tax residence, income tax, property tax, double taxation treaties, online filing, and penalties for non-compliance.

Good to know:

This article details income tax and property tax applicable to expatriates in Cameroon. The information presented is based exclusively on the provisions of the General Tax Code, the latest applicable finance laws, and the relevant international conventions cited in the official report.

First, Understanding Tax Residence

The first issue to resolve before discussing rates or forms is tax residence. It determines whether you are taxable in Cameroon on your Cameroonian-source income alone or on all of your worldwide income.

Attention:

According to the General Tax Code, an individual is considered a tax resident of Cameroon if they meet at least one of the following criteria: having their home or principal residence in the country, performing their main professional activity there (unless it is secondary), or having the center of their economic interests there. In practice, the criterion of physical presence exceeding 183 days over a twelve-month period is also frequently applied.

Certain categories are considered residents even if they live abroad, for example Cameroonian civil servants posted outside the country who are not taxed locally. Conversely, a foreigner present less than 183 days per year, with no local economic center of interests, will generally be classified as a non‑resident.

For an expatriate, this status conditions almost everything: a resident is taxed on their worldwide income, while a non‑resident is taxed only on their Cameroonian-source income (salaries for local employment, rents from a property located in Cameroon, dividends paid by a Cameroonian company, etc.). The tax treaties signed by Cameroon (notably with France) help resolve cases of potential dual residence.

Personal Income Tax: The Cornerstone of the System

Personal Income Tax (IRPP – Impôt sur le Revenu des Personnes Physiques) is the cornerstone of Cameroonian direct taxation. It applies to a range of income categories: salaries, pensions, and annuities; commercial, artisanal, agricultural, or non‑commercial profits; property income; and investment income.

Since the reform that came into force in 2024, the annual filing requirement no longer applies only to companies but also to individuals. This obligation is massive: approximately three million taxpayers are targeted, including the diaspora who own assets or receive income in Cameroon.

Resident vs. Non‑Resident: Who Declares What?

For an expatriate who has their tax domicile in Cameroon, the rule is now one of universality: all income, whether from within the country or abroad, must be included in the annual return, in accordance with Article 25 of the General Tax Code. This includes a salary earned locally, but also foreign dividends, interest from bank accounts held abroad, and even certain gifts and inheritances.

Example:

For a Cameroonian non‑resident for tax purposes, only Cameroonian-source income is subject to Personal Income Tax (IRPP). This includes, for example, rents received from an apartment located in Douala or Yaoundé, or profits from a commercial activity carried out on Cameroonian territory. The law requires the annual declaration of this income, even if the taxpayer lives and works abroad.

IRPP Rate Scale: A Progressive Tax

Once the total net income is determined, IRPP is calculated using a progressive scale with four brackets, after a standard annual deduction of 500,000 F CFA on the total net income from each category.

The basic scale (excluding local surtaxes, CAC) is as follows:

To this scale is added a supplement of 10% for local surtaxes. In practice, the effective rates become 11%, 16.5%, 27.5%, and 38.5% per bracket. These CAC (Centimes Additionnels Communaux) are intended to fund local municipalities.

Treatment of Salaries: What is Actually Taxed

For employees, taxable income is not just the base salary. It includes bonuses, allowances, and fringe benefits (housing, vehicle, meals, etc.) according to a standard valuation grid, and then several deductions are applied.

The calculation method can be summarized as follows:

Tip:

To determine the net taxable income of an employee in Cameroon, follow a precise calculation sequence. First, calculate the gross income by adding the base salary, bonuses, and the value of benefits in kind. Second, apply a standard deduction of 30% to this amount for professional expenses. Third, deduct mandatory social security contributions paid to the National Social Insurance Fund (CNPS) or a public pension scheme. Fourth, apply a standard deduction of 500,000 F CFA to the net income thus obtained. Finally, apply the progressive income tax scale, then add 10% local surtax (CAC) to the calculated tax amount.

Benefits in kind are valued, in the absence of precise supporting documents, according to the following percentages, applied to the gross reference remuneration:

For low salaries, the law provides for a full exemption from withholding tax for monthly remuneration below 62,000 F CFA. Above this threshold, the employer must withhold a monthly IRPP installment and remit it to the tax authorities by the 15th of the following month.

Income from Professional and Asset Activities

For commercial, artisanal, agricultural, or liberal professions, net profits are generally taxed at a flat rate of 33% (a standard rate of 30% plus 10% CAC). A minimum tax, calculated as a percentage of turnover (2.2% under the actual regime, 5.5% under the simplified regime), applies even in case of low profit or loss.

33

Total tax rate on property income in Cameroon, including the 10% local surtax (CAC).

Investment income (dividends, interest, certain bond income) falls under a separate tax, the IRCM, withheld at source at the standard rate of 16.5% (15% + 10% CAC). Reduced rates exist, particularly for certain long-term bonds or listed securities, to encourage financing of the economy.

Exemptions and Non-Taxable Income

Not all sums received are systematically taxed. The legislation provides for a series of exemptions, including:

Furthermore, allowances and allocations strictly intended to cover professional expenses (travel, tools, missions, etc.) or related to family expenses may, under certain conditions, not be reclassified as taxable income.

Property Tax: Real Estate Taxation in Cameroon

Property Tax (TPF – Taxe sur la Propriété Foncière) is the main recurring tax linked to owning real estate. It concerns expatriates as soon as they own (or effectively hold) land or a building in Cameroon, even if the property generates no rental income.

Scope: Which Properties Are Taxed?

TPF targets developed or undeveloped real estate located in the administrative centers of administrative units, as well as in localities with infrastructure such as paved roads, drinking water supply, electricity, or telecommunications. In practice, this covers a large part of urban and peri‑urban areas.

The legal taxpayer is, in principle, the owner, whether an individual or legal entity, resident or not, as well as any “de facto owner,” i.e., the person in possession of the land or building, even in the absence of a definitive land title.

In special arrangements – long‑term leases, building leases, rehabilitation leases, temporary occupancy permits on public land – it is the lessee or the permit holder who pays the TPF, even if legal ownership remains with the State or a local authority.

Base Rate and Area Scale

The general rate provided for by the General Tax Code is 0.1% applied to the cadastral value of the property, meaning its rental or market value as estimated by the administration. To this rate is added a municipal surcharge (local surtax) of at least 10%, which slightly increases the final bill and contributes to municipal budgets.

Standard Taxation Grid

An alternative method for calculating the tax, used to simplify taxation of properties whose market value is difficult to determine.

Basis of Calculation

The standard calculation is based on the area of the land or building, not on an estimate of market value.

Main Objective

Simplify and secure the taxation of properties for which an accurate market valuation is complex or uncertain.

For undeveloped land:

For developed buildings:

These standard amounts are generally subject to a 25% municipal surcharge, intended for local authorities.

When the owner does not declare the value of their property or understates its actual value, the administration refers to an administrative value set by a Prime Ministerial decree dated December 29, 2006. For an expatriate, failing to file a return does not avoid the tax, but leaves the administration to set the taxable basis itself.

Deadlines, Filing, and Payment

TPF is due each year as of January 1st. Payment must be made spontaneously before a legal deadline, generally June 30th. According to some sources, a March 15th deadline may be mentioned, but the spirit of the system remains payment within the first half of the year.

Since the generalization of online filing, it is possible, including for a non‑resident, to submit their return and pay the tax remotely, provided they are previously registered in the IT system of the Directorate General of Taxes.

Directorate General of Taxes

Authorized payment methods include cash payment at partner bank counters, bank transfer, online payment, and increasingly, so‑called “mobile tax” solutions.

Owners – whether taxable or exempt – are required to file, within the month following their issuance, copies of land titles, building permits, construction estimates, and other technical documents with the competent tax office. This step allows the tax authorities to maintain an updated property census and refine the tax bases.

Who Can Be Exempt from Property Tax?

The law provides for a significant number of sector‑based exemptions, which respond to public policy objectives (support for essential services, production, sports, diplomacy). Typical beneficiaries include:

Even in the case of exemption, the ownership of the property must be declared and documented with the administration.

Penalties, Amnesty, and Practical Consequences

Failure to comply with filing and payment obligations exposes the owner to a series of graduated sanctions. Failure to file after a formal notice leads to an automatic assessment with a 100% increase of the tax amount. Late filing or payment results in a penalty of 10% per month of delay, capped at 30% of the principal tax.

Beyond these amounts, the practical consequences are severe: the registration of a sale, mortgage, or any transfer act in the land registry is contingent upon presenting a TPF payment receipt or a certificate of non‑taxability. In short, a property whose property tax is not up to date is difficult to sell, pledge as collateral, or regularize administratively.

Aware of the backlog accumulated by many owners, the State introduced, through a recent finance law, a tax amnesty for TPF: owners who voluntarily regularized their situation before the end of 2022 were exempted from paying arrears for previous years and related penalties. This measure illustrates the desire to bring a largely under‑reported housing stock back into the tax net.

Non‑Residents and Expatriates: Specific Obligations

For an expatriate, the difficulty often lies in the combination of several regimes. One may be a non‑resident for IRPP purposes, yet own a property in Cameroon and therefore be liable for TPF and possibly taxes on rental income. Conversely, one may be a Cameroonian tax resident while receiving income from France or another country, covered by a double taxation treaty.

Mandatory Declarations for Expatriate Owners

Individuals living outside Cameroon but holding assets or receiving income from Cameroonian sources are subject to an annual filing obligation, as recalled by Articles 74 bis and 579 of the General Tax Code and by communiqués from the Minister of Finance. Specifically targeted are:

– real estate (land, housing, commercial buildings) located on Cameroonian territory,

– shareholdings in Cameroonian companies,

– income from rents, fees, dividends, interest, or remuneration for services rendered in Cameroon.

Good to know:

This obligation aims to ensure the transparency of the assets of diaspora investors and foreigners in Cameroon, and to enable the proper application of double taxation rules provided for in bilateral treaties.

To file from abroad, it is necessary to obtain a Unique Identification Number (NIU) by registering in the system of the Directorate General of Taxes, then create a personal tax account on the official portal (www.impots.cm). The filing is entirely dematerialized, and payment can be made by international transfer to the Bank of Central African States (BEAC) via a relay account at the Banque de France.

Property Income for Non‑Residents: Withholding and Installments

When a non‑resident expatriate rents out a property in Cameroon, two layers of taxation overlap.

First, a 15% withholding tax on the gross rent is applied by certain institutional tenants (public administrations, companies under the actual or simplified regime) at the time of rent payment. This withholding is remitted to the State and deducted from the annual tax on property income.

30

Percentage of the standard deduction applicable to property income in the absence of detailed expense receipts.

The result may be a balance due if the withholdings are insufficient, or conversely, a carry‑forward tax credit.

Non‑Residents and Other Cameroonian-Source Income

In addition to rents, a non‑resident may receive dividends from a Cameroonian company, interest on a local account, or remuneration for a one‑time service performed locally. In such cases, different withholding taxes apply:

– 16.5% on dividends and interest (IRCM including CAC),

– variable rates (3%, 5%, 10%, 15%) for the tax on services billed from abroad (TSR),

– 30% or more for remuneration deemed “hidden” or paid to entities in tax havens.

These withholdings are often final for a non‑resident, but it remains prudent to check, with regard to their bilateral tax treaty, whether a return is still necessary and whether a tax credit can be claimed in their country of residence.

Tax Treaties and Coordination with France

For Franco‑Cameroonian expatriates or French nationals living in Cameroon, the double taxation treaty signed between the two countries plays a pivotal role. Concluded in 1976, amended several times and integrated into the BEPS multilateral framework, it specifies which country has the right to tax which type of income and within what limits.

Basic Principle: The Country Where the Property is Located

For property income, the rule is simple and consistent: rents and capital gains from real estate are taxable in the State where the property is located. An expatriate who is a tax resident of Cameroon but owns an apartment in France will therefore continue to pay property tax and income tax on rents in France, according to the French progressive scale and rates applicable to non‑residents. Cameroon, for its part, will not tax this income a second time, but may take this situation into account in the overall analysis of assets (particularly for assessing certain thresholds or verifying the consistency of declarations).

Good to know:

A French non‑resident owning a home in Douala is liable for Cameroonian property tax and, if the property is rented, local Personal Income Tax (IRPP) on the rents. France generally only taxes the portion of this foreign income provided for by its domestic legislation, applying a tax credit to avoid economic double taxation.

Dividends, Interest, Capital Gains: Allocation of Taxing Rights

The Franco‑Cameroonian treaty also specifies the treatment of different types of investment income:

Good to know:

Dividends and interest from French sources are subject to a 12.8% withholding in France, then taxable in Cameroon with a possible tax credit. Capital gains on the sale of real estate in France remain taxable in France. In contrast, capital gains on the sale of shares in French companies are generally not taxed in France and are only taxable in Cameroon. The French Real Estate Wealth Tax (IFI) only applies to real estate assets located in France exceeding 1.3 million euros.

Finally, a specific treaty on inheritance and gift taxes provides for reciprocal exemptions for certain bequests and gifts made to the partner State, its public establishments, or organizations of public utility.

Procedures, Online Filing, and Assistance

The modernization of the Cameroonian tax administration has recently resulted in an increased use of online filing and payment. For expatriates, this is a major step forward since all procedures can now be done remotely.

The main interface is the portal www.impots.cm. After obtaining a Unique Identification Number (NIU) and creating an account, the taxpayer can:

Filing and Tax Consultation Services

Access and manage all your tax obligations and information online securely.

IRPP Filing

Declare your income by detailing categories: salaries, property income, investment income, business profits, etc.

TPF Filing and Payment

Declare and pay the Property Tax due on your real estate.

Consult Tax Documents

View your payment history, tax assessments, and any tax credits.

The authorities have also set up a call center (toll‑free number 8200), guides, video tutorials, and even instant messaging groups to support users, including outside office hours. For international payments, the bank details of the BEAC via the Banque de France are provided to facilitate cross‑border transfers.

Penalties for Non‑Filing or Late Payment

The enforcement system combines late payment interest and penalties. For IRPP, late payment incurs interest of 1.5% per month of delay (capped at 50% of the principal), plus a penalty of 10% per month (capped at 30%). Specific increases, up to 100% of the tax, target hidden remuneration or arrangements involving jurisdictions considered tax havens.

Attention:

For TPF, non‑filing, even after a formal notice, leads to an automatic assessment with a 100% increase. Late payments are subject to a monthly penalty of 10%, capped at 30%. Beyond financial penalties, a taxpayer in an irregular situation may be denied administrative services such as a certificate of non‑liability, registration of a land title, vehicle registration, or issuance of certain visas.

Ongoing Reforms and Outlook

The Cameroonian tax landscape is evolving rapidly. The generalization of annual filing for individuals, the increased use of digital taxation (via the concept of significant economic presence and a 3% tax on local turnover of foreign platforms), or the introduction of a progressive scale for property tax in the 2026 finance law demonstrate a desire to broaden the tax base, better track assets, and bring the country closer to international standards.

Tip:

Before settling or investing in Cameroon, an expatriate must imperatively carry out a comprehensive asset audit. This allows assessing the combined impact of Personal Income Tax (IRPP), Property Tax (TPF), withholding taxes on dividends and interest, as well as tax treaties. Particular attention should be paid to the treaty with France, but also with other States that have signed a double taxation agreement with Cameroon, such as China, South Africa, Germany, Canada, or Tunisia.

In Summary

Cameroonian taxation applicable to expatriates rests on two inseparable pillars: income tax, which taxes flows (salaries, rents, dividends, profits), and property tax, which concerns the stock represented by a local real estate asset. Tax residence, international treaties, and increasingly, online filing, structure this whole set.

Good to know:

For individuals (expatriates, entrepreneurs) with income linked to both Cameroon and abroad (e.g., housing in Douala with work in Paris, or European dividends received from Yaoundé), it is crucial to master both tax systems and to comply with all declarations in Cameroon. This rigor is necessary to avoid penalties, benefit from double taxation treaties and applicable exemptions, and thus secure their real estate and professional investments in the country.

Cyril Jarnias

Cyril Jarnias is an independent expert in international wealth management with over 20 years of experience. As an expatriate himself, he is dedicated to helping individuals and business leaders build, protect, and pass on their wealth with complete peace of mind.

On his website, cyriljarnias.com, he shares his expertise on international real estate, offshore company formation, and expatriation.

Thanks to his expertise, he offers sound advice to optimize his clients' wealth management. Cyril Jarnias is also recognized for his appearances in many prestigious media outlets such as BFM Business, les Français de l’étranger, Le Figaro, Les Echos, and Mieux vivre votre argent, where he shares his knowledge and know-how in wealth management.

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