Africa
Currency
XAF
Corporate Tax
33%
Personal Income Tax
38%
VAT / GST
19.25%
30% CIT + 10% additional council tax (effectively 33%); reduced rates for export/telecom.
Top rate 38% above XAF 5,000,000/month (incl. additional taxes).
17.5% VAT + 10% additional council (composite 19.25%).
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNPS: 15.4% (employer 10.5% + employee 4.2%); work injury 1.75% employer-only.
Capital Gains Tax
16.7% (10% + surcharges)
Inheritance / Estate Tax
Progressive (exempt direct line)
Capital (Net Worth) Tax
0%
Property Tax
Property tax on rental value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~15
Key partners: France, Canada, UK, Germany, Belgium, Italy
Withholding typically 10%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Free Industrial Zone enterprises 0% CIT for first 5 years. Special annual licence fee 1.5% of turnover.
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