2025 Corporate Tax Filing in Cameroon – Everything Business Owners Must Know (Part 1) DSF Cameroon

How to Declare Your 2025 Tax Returns in Cameroon – A Step-by-Step Guide
Filing tax returns in Cameroon is a mandatory process for businesses and individuals to comply with the tax regulations set by the General Directorate of Taxes (DGI). Whether you are a business owner, self-employed professional, or salaried worker, here’s a step-by-step guide to correctly declare your 2025 tax returns in Cameroon.

1. Know Your Taxpayer Status
Before filing your tax returns, you must determine your tax category:

✅ Individuals (Employees, Self-Employed, Freelancers) → Subject to Personal Income Tax (PIT)
✅ Businesses (Sole Proprietors, SMEs, Companies) → Subject to Corporate Income Tax (CIT), VAT, and other business taxes

👉 Who Must Declare Taxes?

Salaried workers whose employers do not deduct tax at source

Self-employed individuals and freelancers

Small businesses (under the Simplified or Actual Earnings Tax Regime)

Large businesses and corporations

2. Gather Required Documents
To ensure a smooth tax declaration, prepare the following documents:

📌 For Employees & Individuals

National ID or Taxpayer Identification Number (TIN)

Employer's tax statement (if applicable)

Proof of other income sources (rental, freelance, side businesses)

📌 For Businesses

Taxpayer Identification Number (TIN)

Annual financial statements (Balance Sheet, Income Statement)

Sales records and invoices

Payroll records (for companies with employees)

VAT declarations (if applicable)

Business registration documents

3. Calculate Your Taxable Income
Your tax liability depends on your earnings and deductions:

💰 For Individuals: Personal Income Tax (PIT) is calculated based on a progressive tax rate ranging from 11% to 38.5%.

🏢 For Businesses:

Corporate tax is 33% of net taxable income

SMEs under the simplified tax regime pay 2% of annual turnover

VAT (if applicable) is 19.25% on taxable goods/services

4. Fill Out the Correct Tax Forms
Tax declarations in Cameroon require filling out specific tax forms, such as:

📄 Personal Tax Form (IRPP) – For individuals and self-employed workers
📄 Corporate Tax Return (IS Form) – For businesses and companies
📄 VAT Return Form – For businesses subject to VAT
📄 Withholding Tax Declaration – For employers reporting employee tax deductions

👉 Where to Get These Forms?

Download from the Cameroon Tax Administration website (www.impots.cm)

Collect at the nearest tax office

5. Declare & Submit Your Tax Returns
You can declare your tax returns through:

✅ Online via the e-Tax Platform (www.impots.cm)

Register or log in using your TIN and password

Fill in the tax declaration forms

Upload supporting documents

Submit and receive a confirmation receipt

✅ Manually at the Tax Office

Fill out your tax return forms in hard copy

Attach necessary documents

Submit to the nearest tax center

👉 Tax Filing Deadlines:

Personal Income Tax (PIT) → By March 15, 2025

Corporate Tax & VAT → By April 30, 2025

6. Pay Your Taxes
After filing your tax return, you will receive a tax assessment notice indicating how much tax you owe.

✅ Payment Methods:

Bank transfer to the Tax Department account

Mobile Money (MTN MoMo, Orange Money) – available for small taxpayers

Direct deposit at the tax office

7. Get Your Tax Clearance Certificate
Once your tax declaration is validated and payment confirmed, you can apply for a Tax Clearance Certificate (Attestation de Non-redevance Fiscale). This document is important for businesses when applying for government contracts, tenders, or bank loans.

8. Avoid Penalties & Stay Compliant
Failure to file tax returns on time can result in heavy penalties, including:
🚨 Late filing penalty: 10% to 50% surcharge on unpaid taxes
🚨 Failure to declare: Tax authorities may estimate and impose higher taxes
🚨 Legal actions & business closure risks

👉 Pro Tip: Work with a certified tax consultant or accountant to ensure accurate and timely filing.