Africa
Currency
XAF
Corporate Tax
30%
Personal Income Tax
35%
VAT / GST
18%
Standard 30% (+1.5% council); oil & mining special regime.
Top rate 35% above XAF 6m/year; 0-35% scale.
Standard 18%.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNSS ~16% (employer ~12% + employee ~4%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
Progressive
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 (production sharing). Special Economic Zones (Nkok). OHADA and CEMAC.
More in Africa