Personal income tax (PIT) is a direct tax levied on the earnings of all natural persons.

Those liable to this tax are all natural persons who have their fiscal domicile in Cameroon or who earn income from Cameroonian sources, such as:

  • Wage earners, pensioners and annuitants;
  • Traders, farmers and craftsmen;
  • Landlords;
  • Liberal Professionals.

Categories of income liable to personal income tax

  • Salaries, wages, pensions and annuities;
  • Profits made by traders, craftsmen, farmers and liberal professionals;
  • Land revenue;
  • Income from capital;
  • Related revenue.

Tax exemptions relating to personal income tax

There are exemptions depending on the categories of income.


  • Monthly wages of less than 62 000 CFA Francs;
  • Interests on savings accounts for placements not exceeding 10 million CFA Francs;
  • Interests on cash vouchers;
  • Scholarships;
  • Overall net profits of less than 500 000 CFA Francs on the transfer of shares, bonds and other capital investments made by individuals;
  • Bonds issued by companies.

Taxation base for Personal Income Tax

The taxation base is made up of the overall net income (sum total of all the net incomes in the various categories), that the taxpayer has had during a fiscal year, after a fixed deduction of 500 000 CFA Francs.

Assessment of personal income tax

The amount of tax due is obtained by applying the following scale on the overall net rounded income of the taxpayer:

  • From 0 to 2 000 000……………………10%
  • From 2 000 001 to 3 000 000……….15%
  • From 3 000 001 to 5 000 000……….25%
  • Over 5 000 000…………………………..35%

Obligations of taxpayers to file returns

Filing before 15 March of each year of a detailed return of one\’s earnings;

However, wage earners who do not have any other source of income are exempted from the filing of returns at the end of the year.

For wage earners of the public sector

Who makes deductions on salaries?

Any person who pays revenue as salaries, wages, indemnities, emoluments, pensions or life annuities within the framework of an activity carried out in Cameroon is bound to make deductions on salaries.

From which amount of salary should deductions be made?

Only salaries equal to or higher than 62 000 CFA Francs are subject to deductions at source in respect of income tax. Persons with revenue lower than this amount are exempted from this deduction.

When are deductions on salaries remitted to the Treasury?

Employers have the obligation to remit to the Public Treasury the amounts withheld latest on the 15th of the month following the one during which the salary was paid.


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