Cameroon's headline corporate income tax (CIT) rate is 33.
The headline personal income tax (PIT) rate is 38.5.
The standard VAT/GST (or equivalent consumption tax) rate is 19.25. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Both resident and non-resident companies are subject to Cameroon's General Tax Code, with revenue earned abroad by Cameroon-domiciled corporate bodies subject to Cameroonian CIT as a matter of both fact and law. Standard CIT is 30% plus a 10% additional council tax (33% combined). Interest, dividends, and similar payments to beneficiaries in a "tax haven" jurisdiction (defined as any state taxing income at less than one-third of Cameroon's rate, or deemed non-cooperative on transparency/information exchange) face a punitive 33% withholding rate.
Per PwC's Cameroon summary, there are no special provisions for CFCs.
Interest deductibility on funds provided by partners/related companies holding 25% or more (directly or indirectly) of share capital or voting rights is capped at 25% of profit before corporate tax and before deducting the interest and amortization in question; interest on any excess is non-deductible. The deduction requires a written, duly registered loan agreement and fully paid-up subscribed share capital. From January 1, 2025, fees paid to non-CEMAC accounting/tax service providers are non-deductible (subject to applicable DTTs).
Cameroon has tax treaties with Canada, France, Morocco, South Africa, Tunisia, and the UAE, plus the CEMAC regional framework (Cameroon, Central African Republic, Chad, Gabon, Equatorial Guinea, and Republic of Congo).