Cameroon Corporate Income Tax

---
name: cameroon-corporate-income-tax
description: "Cameroon company income tax (impot sur les societes) for 2026: 30% and 25% rates, CAC, 2.2% instalments and minimum tax, loss carry-forward, return dates and penalties, under the CGI Edition 2026."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cameroon-corporate-income-tax"
  jurisdiction: "CM"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Cameroon company income tax v0.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

Companies and other bodies liable under CGI art. 2 to 5. Profit made in Cameroon is taxable, including a complete commercial cycle there (art. 5). A non-resident digital business with significant economic presence is covered in `cameroon-cross-border`.

## Rates, bands and thresholds

| Item | Rate or amount | Source |
|---|---|---|
| Standard rate | 30% (33% with CAC) | CGI art. 17(1): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Turnover up to XAF 3 billion | 25% (27.5% with CAC) | CGI art. 17 bis: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| CAC on company tax, instalments and minimum | 10% of principal and of surcharges | CGI art. C 83(1), (3), 21, 22(2): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Monthly instalment, real regime | 2% of turnover (2.2% with CAC) | CGI art. 21(1)a: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Distributors of price-margin products | 14% of gross margin plus CAC | CGI art. 21: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Not on a tax centre file | 10%; forestry without permit 20% | CGI art. 21(1)e: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Minimum tax | 2% or 14% of base plus CAC; 5% simplified regime as written | CGI art. 22(2): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Cash payment not deductible | XAF 100,000 or more per operation | CGI art. 8 bis: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Loss carry-forward | Up to the 4th following year; 6th for banks and State firms in restructuring | CGI art. 12: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |

## The base

Net profit after charges directly needed for the taxable activity (art. 7). Not deductible: cash payments above the limit, invoices without required details or outside the e-invoice system, payments to taxpayers not on the active file (art. 8 bis), and tax-haven charges (art. 8 ter), save goods bought in their country of production and customs-cleared. Round taxable profit down to XAF 1,000 (art. 17(3)). The minimum uses prior-year turnover, excluding tax, rounded down to XAF 1,000 (art. 23).

## Deadlines and filing

| Taxpayer | Return |
|---|---|
| Large enterprises unit | 15 March (art. 18) |
| Medium and specialised tax centres | 15 April |
| Local tax centres | 15 May |

Monthly instalments fall due on the 15th of the next month. The return follows OHADA accounting and comes with the DIPE staff document (art. 18(3)). Portal steps were not traced, so none are given.

## Penalties and interest

| Item | Amount | Source |
|---|---|---|
| Late self-assessed filing or payment | 10% a month, cap 30%; interest 1.5% a month | LPF art. L 106: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| Understatement | 30%, 100%, 150%; interest capped at 50% | LPF art. L 95, L 96: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| No return after notice | Plus 100%, 150% on repeat | LPF art. L 97: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |
| DSF not filed, large enterprise | XAF 5,000,000 | LPF art. L 99(3): https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf |

## Cross-border points

Related-party profit shifting is added back (art. 19); see `cameroon-transfer-pricing`. Payments abroad: see `cameroon-cross-border`.

## Two worked examples that recompute

```oa-check
name: Turnover 2 billion, profit 200 million, 2026
inputs:
  turnover: 2000000000
  profit: 200000000
steps:
  - tax: profit * 0.25
  - cac: tax * 0.10
  - total: tax + cac
  - instalments: turnover * 0.022
  - balance: total - instalments
expected:
  tax: 50000000
  cac: 5000000
  total: 55000000
  instalments: 44000000
  balance: 11000000
```

```oa-check
name: Turnover 5 billion, profit 40 million, minimum applies, 2026
inputs:
  turnover: 5000000000
  profit: 40000000
steps:
  - tax: profit * 0.33
  - minimum: turnover * 0.022
  - due: max(tax, minimum)
expected:
  tax: 13200000
  minimum: 110000000
  due: 110000000
```

Both examples include the 10% CAC of art. C 83(1). The second treats 5 billion as prior-year turnover, the art. 23 base.

## Ask the client first

1. Turnover excluding tax for the year?
2. Which tax office manages the company?
3. Any special or incentive regime?
4. Any price-margin activity?
5. Losses brought forward and from which years?

## Sources

| Source | URL | Read on |
|---|---|---|
| Code General des Impots, Edition 2026 (DGI): arts. 2, 5, 7, 8 bis, 8 ter, 12, 17, 17 bis, 18, 21 to 23, C 82, C 83, L 95 to L 99, L 106 | https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf | 2026-11-01 |

Not yet confirmed: depreciation rates; the Finance Law 2026 circular, a scan not read; portal steps.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cameroon-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cameroon-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.