---
title: "How Cameroon payroll tax works in 2026"
description: "Cameroon payroll tax in 2026: income tax bands of 10% to 35%, the 30% allowance, CNPS and Credit Foncier contributions and what the employer pays."
canonical: https://www.teamed.global/country-hiring-guides/cameroon/tax-and-payroll
---

Cameroon · Tax and payroll

# How does *Cameroon payroll tax* work in 2026?

Cameroon taxes employment income in four bands, from 10% to 35%, after a 30% expense allowance and a FCFA 500,000 abatement. The employer withholds the tax every month and pays it by the 15th of the next month. For companies paying staff in Cameroon, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, pricing with no hidden costs, and an itemised invoice that shows each statutory cost.

Last reviewed 21 October 2026 · Cameroon guide

- [Talk to an expert about hiring in Cameroon](https://www.teamed.global/contact)
- [Run the employer-cost numbers](https://www.teamed.global/tools/employer-cost)

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The short answer

Employee income tax is 10% up to FCFA 2,000,000 a year, 15% to FCFA 3,000,000, 25% to FCFA 5,000,000 and 35% above that. A 10% communal surcharge applies to the tax.

The employee also pays 4.2% to the CNPS pension and 1% to Credit Foncier. Employers need not withhold income tax on gross pay below FCFA 62,000 a month.

The employer pays the month's withheld tax by the 15th of the next month.

## How does income tax work for Cameroon employees?

Employment income is taxed in four bands from 10% to 35% on the net taxable amount, plus a 10% communal surcharge on the tax.

These are the bands in the 2026 edition of the Code General des Impots.

| Net taxable income a year (FCFA) | Rate |
| --- | --- |
| 0 to 2,000,000 | 10% |
| 2,000,001 to 3,000,000 | 15% |
| 3,000,001 to 5,000,000 | 25% |
| Above 5,000,000 | 35% |

Net taxable income is gross pay and benefits in kind, less a flat 30% for professional expenses, capped at FCFA 4,800,000 a year, and less the contributions paid to the State and the CNPS for compulsory retirement. A flat FCFA 500,000 abatement is then taken off employment income. The communal surcharge is 10% of the tax itself.

A local development tax and a broadcasting fee are also collected from employees, and their small flat amounts sit in the Code General des Impots. We apply them in payroll and do not print them here.

## What does income tax come to at real pay levels?

At FCFA 300,000 a month gross, income tax with the surcharge comes to about FCFA 205,568 a year, or FCFA 17,131 a month.

The tax takes a smaller share at lower pay.

| Monthly gross pay | Income tax a year with surcharge | Per month |
| --- | --- | --- |
| FCFA 150,000 | FCFA 75,284 | FCFA 6,274 |
| FCFA 300,000 | FCFA 205,568 | FCFA 17,131 |
| FCFA 750,000 | FCFA 1,097,470 | FCFA 91,456 |

The figures are our arithmetic from Articles 29, 34 and 69 of the Code General des Impots and the CNPS pension rate. They assume pay in cash with no benefits in kind, and a 4.2% employee pension contribution on pay below the ceiling. They leave out Credit Foncier, the local development tax and the broadcasting fee. Treat them as an illustration, not a payslip.

## What do the CNPS and levy rates cost the employee?

The employee pays 4.2% to the CNPS pension on pay up to FCFA 750,000 a month and 1% to Credit Foncier.

The family and work-accident contributions are paid by the employer alone.

| Contribution | Employee | Employer |
| --- | --- | --- |
| CNPS pension, invalidity and death | 4.2% | 4.2% |
| CNPS family benefits | None | 7% |
| CNPS work accidents | None | 1.75%, 2.5% or 5% |
| Credit Foncier | 1% | 1.5% |
| National Employment Fund | None | 1% |

The CNPS ceiling is FCFA 750,000 of pay a month, or FCFA 9,000,000 a year. The employer calculates and pays all of it, including the employee's share, which is taken from pay at each payroll. Credit Foncier and the Employment Fund use gross pay rounded down to the nearest FCFA 1,000.

## How does Cameroon payroll run each month?

The employer withholds income tax from each payment and pays it to the tax office by the 15th of the next month.

Credit Foncier and Employment Fund payments go in within the first 20 days of the next month.

1. **Work out the base**: Start from gross pay and benefits in kind. Pay below FCFA 62,000 a month is outside the withholding rule.
2. **Deduct the employee shares**: Take the pension contribution and Credit Foncier from pay, and withhold the income tax and its surcharge.
3. **Pay the tax office**: Pay the withheld income tax by the 15th of the next month, with the payment form drawn from the DIPE, the staff information return.
4. **Pay Credit Foncier and the Employment Fund**: Both go in within the first 20 days of the next month. If the monthly levy is under FCFA 25,000, the employer can pay quarterly.

The employer must also give each worker, by 15 March each year, a detailed statement of the pay and withholdings for the year before. The CNPS declaration and payment run to the CNPS schedule, and Teamed confirms the dates for your payroll before the first payslip.

## Does Cameroon have a pension or bonus on top of the CNPS?

The CNPS pension is the statutory scheme, funded by the 4.2% shares above.

The Labour Code sets no thirteenth-month payment.

Contractual bonuses are part of gross pay, so they raise the tax and the levies. A collective agreement for a sector can add pay rules, so check the agreement for the role's sector.

## How does Teamed handle Cameroon payroll for you?

Teamed runs the income tax withholding, the CNPS contributions and the levy payments for you, [**from $599 per employee per month**](/pricing), with **zero FX markup** in any currency.

Every statutory cost passes through at cost, itemised on the invoice.

Pricing has no hidden costs, and **real HR and legal experts** come on every plan. Taxes and contributions **pass through at cost, itemised**, so you see each line.

Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Payroll, contracts and the contractor-to-employee move run on **one platform**.

Run the [Employer Cost Calculator](https://www.teamed.global/tools/employer-cost) to model total cost including the levies before the first offer goes out. EOR is the right model for a first Cameroon hire, **until it isn't**.

## Frequently asked questions

What is the income tax rate in Cameroon?

Employment income is taxed at 10% up to FCFA 2,000,000 a year, 15% to FCFA 3,000,000, 25% to FCFA 5,000,000 and 35% above. A 10% communal surcharge applies to the tax.

What deductions apply before income tax in Cameroon?

A flat 30% for professional expenses, capped at FCFA 4,800,000 a year, the pension contributions paid to the CNPS, and then a flat FCFA 500,000 abatement.

When must a Cameroon employer pay withheld income tax?

By the 15th of the month after the pay. Employers need not withhold on gross pay below FCFA 62,000 a month. Credit Foncier and Employment Fund payments are due within the first 20 days of the next month.

Who pays CNPS contributions, the employer or the employee?

Both for pensions, at 4.2% each. The employer alone pays 7% for family benefits and 1.75% to 5% for work accidents. The employer pays the whole amount to the CNPS and takes the employee's share from pay.

A note from Tom Price-Daniel

Cameroon taxes pay in four bands from 10% to 35%, after a 30% allowance and a FCFA 500,000 abatement.  
The employer carries the work: withhold each month, pay by the 15th and keep the CNPS and levy payments on their own dates.  
Match each payroll to the dates, deduct the employee shares when you pay, and we will keep the deadlines.

Tom Price-Daniel · Co-founder, Teamed

## Keep reading

- [Hiring in Cameroon, overview](/country-hiring-guides/cameroon)
- [Cameroon hiring guide](/country-hiring-guides/cameroon/hiring-guide)
- [Cameroon termination and severance](/country-hiring-guides/cameroon/termination-and-severance)
- [Cameroon cost breakdown](/country-hiring-guides/cameroon/cost-breakdown)
- [Cameroon EOR vs entity](/country-hiring-guides/cameroon/eor-vs-entity)
- [Hiring contractors in Cameroon](/contractor-hiring-guides/cameroon)
- [What is an Employer of Record?](/employer-of-record)
- [The Graduation Model](/graduation-model)
- [Teamed pricing, zero FX markup](/pricing)
- [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator)

A note on this page.

This is a guide, not legal, tax or accounting advice. The figures on this page were read on 21 October 2026 from official Cameroonian texts. They are the Labour Code (Law No. 92/007 of 14 August 1992), as hosted by the Caisse Nationale de Prevoyance Sociale (CNPS), and the ministerial orders of 26 May 1993 on severance and probation. They also include the CNPS decree of 15 February 2016 on contribution rates, the 2026 edition of the Code General des Impots from the tax authority (DGI), and the Prime Minister's minimum wage decrees of 2023 and 2024. Several of these are scans of the signed originals, and we read the digits from the page images. Notice periods, overtime premiums and public holiday dates are set outside the Code, and we confirm them before the first payslip. Confirm current requirements with the CNPS, the tax authority and a qualified adviser before relying on any figure. Sources.

[Code General des Impots, 2026 edition (tax authority, DGI)](https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf)

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[CNPS decree of 15 February 2016 on contribution rates and ceilings](https://www.cnps.cm/images/imprimes1/decret%20fixant%20taux%20de%20cotisations%20sociales%20et%20plafonds%20des%20rmunrations.pdf)

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