Cameroon

Middle Africa · CM · 7 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Cameroon?

You can become a tax resident in Cameroon after 183 days.

Does Cameroon have a capital gains tax?

Yes, Cameroon has a capital gains tax rate of 16.5%.

What is the dividend withholding tax rate in Cameroon?

The dividend withholding tax rate in Cameroon is 16.5%.

What makes you a tax resident — and how hard it is to stop being one.

• Tax residence (tax domicile) in Cameroon if an individual of foreign nationality stays in Cameroon for more than 183 days in a calendar year, unless the work performed in Cameroon is of an accessory nature
• Resident if the individual's principal centre of interest or business is in Cameroon
• Resident if the individual's place of abode is in Cameroon (including spending more than 183 days in Cameroon in the tax year)

Cameroon uses day‑count and connection tests (centre of interest / abode) rather than citizenship or a long tail; once you cease to meet these tests and are genuinely no longer resident, worldwide-tax liability ends, though you must obtain a tax clearance certificate when leaving.

Source: Direction Générale des Impôts (via Section 25 GTC, as summarized by PwC)

Tax treaty network (7)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.