The concept of a public contract at the fiscal level not only refers to public contracts as defined by Decree No. 2004/275 of 24th September 2004 relating thereto, but also to purchase orders and order forms.
Indeed, since 2005, contracts and orders of less than CFA 5 million francs are subject to the registration formality.
The affixing of registration inscriptions gives rise to the levying of a tax known as \”registration fee\”. In addition to this tax, government contracts are subject to other levies.
Taxes, duties and levies on public contracts consist of:
They are borne by the successful bidder of the contract; that is to say, the contractual partner of the administration.
Applicable Rate:
VAT is borne by the successful bidder; that is to say, the contractual partner of the administration.
Applicable Rate: 19.25% (17.5% in principal and 1.75% CAC) on the contract value exclusive of taxes.
The SIT shall be borne by a company not having a tax domicile in Cameroon, but which realises various services. It is deducted at source.
Applicable Rate:
It is borne by the natural or legal person who executes the contract and is deducted at source during the settlement of government contracts.
Applicable Rate:
One (01) month from the date of notification of contract award.
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