DoubleTaxationTaxes on salary: Cameroon preliminary data
How much income tax and social contributions are paid on a salary in Cameroon, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | FCFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | FCFA 9,322,454 ≈ €14,212 |
| Employee contributions | FCFA 378,000 ≈ €576 |
| Take-home pay | FCFA 29,656,966 ≈ €45,212 |
| Employer contributions and payroll taxes | FCFA 1,696,755 ≈ €2,587 |
| Employer's labour cost | FCFA 41,054,175 ≈ €62,587 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 FCFA 19,678,710 | €60,000 FCFA 39,357,420 | €120,000 FCFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | FCFA 5,844,577 33.0 % | FCFA 11,689,154 33.0 % | FCFA 23,378,307 33.0 % |
| Company | FCFA 6,989,140 39.5 % | FCFA 13,978,280 39.5 % | FCFA 27,956,559 39.5 % |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 1 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 2 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 3 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 4 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 5 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 6 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 7 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 8 | FCFA 500,000 2.8 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 9 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt Général Synthétique (IGS) — classe 10 | above the regime's limit | FCFA 2,000,000 5.6 % | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Cameroon yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XAF (Fixed peg 655.957 XAF per EUR (BEAC), converted to USD with the ECB euro reference rate of 2 Jan 2026 (1 EUR = 1.1721 USD), 02/01/2026) ↗
Sources
- DGI Cameroun — Tout savoir sur l'IRPP
- DGI Cameroun — Fiche sur l'impôt sur les sociétés
- US SSA — Social Security Programs Throughout the World: Africa 2019, Cameroon
- Direction Générale du Budget (Cameroun) — Exposé des motifs de la loi de finances 2026
- DGI Cameroun — Code Général des Impôts, édition 2022 (art. 69)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.