The Personal Income Tax (IRPP) is an annual tax applied to income earned by individuals in Cameroon. It applies to employees, self-employed workers, liberal professionals, and investors.
Who is subject to IRPP?
IRPP applies to:
- Individuals with a tax residence in Cameroon
- Persons earning Cameroon-source income
- Taxpayers covered by international tax treaties.
Cameroon tax residents must declare their worldwide income, including foreign-source income.
What types of income are taxed?
IRPP mainly covers:
- Salaries, pensions, and annuities
- Investment income (dividends, interest, capital gains)
- Rental income
- Business and non-commercial profits (BNC)
How is IRPP calculated?
For salaries, IRPP is calculated after:
- A 30% standard deduction
- Deduction of mandatory social contributions
- Application of a progressive tax scale (10% to 35%), plus local council surcharges (CAC)
In most cases, the tax is withheld at source.
Filing, payment, and penalties
- Annual tax return deadline: June 30
- Withheld taxes must be paid by the 15th of the following month
- Late payment may result in penalties and interest
📥 Download the full guide
👉 For full details on tax rates, exemptions, BNC, investment income, and IGS, download our complete IRPP guide for Cameroon.
