Africa
Currency
XAF
Corporate Tax
25%
Personal Income Tax
35%
VAT / GST
15%
Standard 25%; oil & gas sector special regime (production sharing).
Top rate 35% above XAF 9m/year; 0-35% scale.
Standard 15%.
Dividends
25%
Interest
25%
Royalties
25%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNS ~22% (employer ~14% + employee ~8%).
Capital Gains Tax
Included in income
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 & gas production-sharing regime. OHADA and CEMAC rules apply.
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