Corporate Tax in Cameroon

Corporate Tax in Cameroon

Overview of Corporate Tax in Cameroon

Corporate income tax (Impôt sur les Sociétés — IS) is levied on the net profits of companies registered in Cameroon. The standard rate is 33%, which comprises 30% national tax plus 10% additional municipal surcharge (centimes additionnels communaux). Companies in the petroleum sector are subject to a 40% rate. Reduced rates may apply under the Investment Law (Law No. 2013/004) for qualifying new enterprises during their installation and operation phases. The IS tax year runs from 1 January to 31 December, though companies may request a different fiscal year.

Taxable Base & Deductions

Taxable profit is determined by adjusting the accounting profit for tax purposes. Key adjustments include: depreciation of fixed assets (straight-line method, rates set by regulation), deductibility of operating expenses incurred for business purposes, limitation on interest deductibility (thin capitalisation rules), non-deductibility of fines and penalties, and provisions for doubtful debts up to regulatory limits. Loss carry-forward is permitted for up to three consecutive years. Cameroon has an extensive network of double taxation treaties (DTTs) with France, Germany, the UK, Canada, China, India, and others that may reduce withholding tax on dividends, interest and royalties.

Filing Obligations & Deadlines

The annual corporate tax return (DSF — Déclaration Statistique et Fiscale) must be filed by 31 March of the following year, accompanied by audited financial statements. Monthly provisional payments (acomptes provisionnels) are due by the 15th of each month based on the current year's estimated liability or the previous year's tax. Payment of the final IS balance is due within 30 days of the tax notice. Late filing attracts penalties of 10% of the tax due plus interest at 0.2% per month. The DGI may conduct a tax inspection within five years of the filing date.

How We Help

We prepare and file the annual DSF and all monthly provisional payments. We review your accounts for tax optimisation opportunities — ensuring all allowable deductions are claimed, depreciation schedules are optimised, and transfer pricing documentation is in place for related-party transactions. We represent clients during DGI tax inspections, negotiate assessments, and handle appeals before the Tribunaux Administratifs. Our fixed-fee pricing means no surprises.

Why Wainfen Holdings

Wainfen Holdings has been operating in Cameroon since 2010 and has supported hundreds of local and international clients. Our bilingual (English/French) team understands both the OHADA legal framework and the practical realities of doing business across Douala, Yaoundé, Kribi, Limbe and Bafoussam. We commit to fixed fees, transparent timelines, and a single dedicated account manager who keeps you informed at every step. Whatever the service, our promise is the same: no surprises, no hidden costs, and full local execution so you can focus on your business.