Cameroon Tax Regime 2026, Cameroon Tax Brackets 2026, Cameroon Tax Law 2026, Cameroon Tax System

Añadido: 2026-05-23

[00:00:00]Hello guys, hello people, hello Africa.

[00:00:02]Hope you are doing great. In today's video, I'll be talking about the Cameroon 2026 tax regime structure or kind of like tax bracket structure. You know that in 2025, the finance law actually brought some changes to this direction like um how do you classify or we in which tax bracket do your company fall? So, this video is going to be for you. So, let's dive into the video.

[00:00:31]Now, the first um tax bracket or tax regime is called impôt général synthétique or IGS. Um that can be translated to English as general synthetic tax regime. And as I said earlier, the Cameroon finance law 2025 actually um introduced this tax bracket.

[00:00:54]Um and it came to replace the impôt libératoire that we used to know and the régime simplifié. So, it kind of like just bundled all all of this up into one tax bracket so that small companies and you know medium-sized companies can actually use this to um to operate in Cameroon, okay?

[00:01:15]And then um it applies mainly to small businesses as already mentioned, micro enterprises, small traders, and also small service providers. And one of the criteria that is used um to differentiate these businesses or to these businesses into this tax bracket is their annual turnover, okay? And for you to fall under the IGS, impôt général synthétique IGS, you your turnover should be below 50 million francs CFA.

[00:01:46]So, for companies with turnover below 50 million francs CFA, they'll generally or usually classify them under the IGS tax regime. And what are the main characteristics here? We have simplified taxation, like you don't really need to do a lot when it comes to taxation. And they also have simplified accounting obligation, and then simplified declaration as well. The declaration for IGS companies falling under IGS are not that that that much.

[00:02:14]Um And then of course, most of the time you'll be allowed to produce the SMT accounting system. Like that's the system minima de trésorerie.

[00:02:27]Yeah, that's it. That's We're going to look at this in my subsequent videos based on SYSCOHADA, okay? So, that's how you're going to declare your DSF using the SMT system.

[00:02:38]The next tax regime which has always been there is the régime du réel, or in English it's called the real tax regime.

[00:02:45]Also commonly called actual earnings tax regime or real profit tax regime. So, this bracket also has its own criterias. Now, let's look at that.

[00:02:59]Now, the turnover for this bracket it should be more than 50 million. This has always been there and has really not changed much. So, for you to qualify under this tax bracket, you're supposed to have an annual turnover of over 50 million francs CFA, okay? And the main characteristics here are you're supposed to produce a full accounting. That's you you're supposed to have a full SYSCOHADA financial statement, like full accounting obligation, okay? And then of course, filing your DSF is mandatory, VAT obligations mandatory, and you're supposed to keep a detailed bookkeeping requirement. Like you're supposed to have your bookkeeping up-to-date according to the SYSCOHADA accounting system, okay?

[00:03:44]Now, a summary summary generally we have impôt général synthétique IGS, which is in English it's general synthetic tax regime.

[00:03:53]And of course, turnover is below 50 million and the accounting requirement is simplified and SMT. SMT is system minimal de trésorerie. Then now we have um régime du réel or real tax regime with turnover above 50 million and of course, you're supposed to do full SYSCOHADA financial statements for your DSN.

[00:04:17]Now, there are some you know, some companies automatically classify under real regime. Like certain taxpayers automatically fall under the real regime regardless of turnover. And this includes you have SARL. SARL in English is limited liability company. You you're automatically classified under the tax under the real regime um tax bracket.

[00:04:37]And you also have société anonyme, like um public limited companies. And of course, there are liberal professions, forestry operators, petroleum companies that automatically fall under the real tax regime.

[00:04:50]And then of course, there's also a third bucket, which is a special tax regime.

[00:04:55]And some sectors just have a special tax regime like petroleum, mining, forestry, NGOs, and agriculture, okay? So just to let you know, this is an extract from the second project of my book that I'm writing, which is um Let me show you. Let me show you guys.

[00:05:14]Which is practical SYSCOHADA accounting and taxation. Tax returns explained step by step. So I'm actually writing this book right now. It's kind of like the second project. For those of you who know me, um and then if you see here, if you see here, a lot has been done already. And this publication will serve as an important reference tool for accounting students, university lecturers, professional accountants, tax practitioners, auditors, entrepreneurs, SMEs, finance managers, and of course, business consultants, guys. So, you should get ready for this because I'll be publishing this very soon. A lot of work has been done for this already.

[00:05:54]But, while we wait for this, guys, I also like to introduce to you my first project, which is Ohada Accounting, Building Statistics, and Tax Return.

[00:06:03]This one was out in 2019, and is still, still, still valid. So, while we wait for the second project, I will advise that you still get the first project. A lot of things I said already, you'll find them in this book. So, you can place your order right now, and I'm going to have a copy sent to you right now. So, you get the first um um project, the first edition, and then you wait for this one, okay?

[00:06:27]Because this one will be out pretty soon. So, thank you guys for watching, and I'll see you in my next video.

[00:06:34]Bye-bye.