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Cameroon: new rates of special tax on income received by nonresident companies

Law No. 2016/018 of 14 December 2016 on the Finance Act of the Republic of Cameroon for financial year 2017 introduced new rates of special tax on income by public partnership contractors or service providers that are not resident in Cameroon.

Two new rates of the special income tax have been introduced:

  • A reduced rate of 5% on remuneration paid in the context of public contracts whose contractors are not resident in Cameroon
  • A 10% average rate on the remuneration of punctual provisions paid to companies that are not resident in Cameroon

The general rate of 15% continues to apply to all other remuneration for services and royalties paid to nonresidents, subject to the provisions of the tax treaties (article 225-ter of the new Code Général des Impôts(CGI)).

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