Africa
Currency
XAF
Corporate Tax
35%
Personal Income Tax
35%
VAT / GST
18%
Standard 35% (was 40% before 2024 reform).
Top rate 35% (up to 60% on very high income); progressive.
Standard 18%.
Dividends
20%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNPS ~16% (employer ~13% + employee ~3.5%).
Capital Gains Tax
Included in income (35%)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Oil sector special regime (production sharing). OHADA uniform acts apply.
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