Taxation & Business in Cameroon
Everything about your tax obligations in Cameroon: filings, payments, and compliance certificates.
Key Services
NIU Verification
Check the validity and status (active/inactive) of a Unique Identification Number.
Verify nowTax Compliance Certificate (TCC)
Step-by-step guide to obtaining your TCC and verifying its authenticity.
View procedureTax Calendar 2026
All key deadlines for your tax filings and payments.
View calendarTax Compliance Certificate (ACF)
Official DGI document — simplified procedure
The ACF (Attestation de Conformité Fiscale) is an official document issued by the Direction Générale des Impôts (DGI) confirming that a company or individual is up to date with all tax obligations. It is mandatory for public tenders, administrative licences, and many government procedures.
Step-by-step procedure
Ensure your filings are up to date
All monthly filings (VAT, withholding taxes) and annual filings (DSF, CIT, PIT) must be submitted and paid.
Log in to the impots.cm portal
Go to www.impots.cm, section "Espace Contribuable". Create an account with your NIU if you don't have one.
Submit the ACF application
In your dashboard, select Attestations → ACF Request. Enter your NIU, desired period, and upload supporting documents (payment receipts, signed financial statements).
Pay the issuance fee
Fees: 5,000 XAF for simplified-regime taxpayers, 10,000 XAF for real-regime. Payment online or at the counter.
Processing time
The ACF is generally issued within 72h to 15 business days depending on your tax centre (DGE, CSI, CIE).
Download or collect the certificate
Once validated, download the ACF from your online account or collect it at your tax centre. Valid for 3 months.
Required documents
- Copy of taxpayer card (NIU)
- Tax payment receipts
- DSF for the last filed fiscal year
- Tax account statement (from tax centre)
- Duly completed ACF application form
Key points
- ACF is valid for 3 months from issue date
- Any tax arrears automatically blocks issuance
- DGE handles Large Enterprises; CSI/CIE for SMEs
- Verify authenticity via QR Code or on impots.cm
Tax Calendar 2026
Monthly and annual obligations — General Tax Code Cameroon
Recurring monthly obligations
Must be filed and paid by the 15th of the following month.
VAT
Value Added Tax — rate 19.25%
Withholding taxes
PIT on salaries, fees, rent, dividends
CIT / PIT instalments
1/12 of the prior year's assessed tax
Additional centimes
Municipal and additional levies on CIT/PIT
Key annual deadlines
January
- 15 Jan VAT & withholding taxes — December N-1
- 31 Jan Annual business licence (patente) declaration
March
- 15 Mar DSF (Statistical & Tax Declaration) — fiscal year ended 31/12
- 15 Mar CIT / PIT balance payment — FY N-1
- 31 Mar Property tax (built and unbuilt land)
April
- 15 Apr Start of CIT/PIT monthly instalments for current year
- 30 Apr ⚠️ IGS — Filing & payment (deadline extended to 30 April 2026 — DGI order)
- 30 Apr Rental income declaration (property PIT)
June
- 15 Jun DSF — fiscal year ended 31/03 (with extension)
- 30 Jun Business licence renewal (balance payment)
September
- 15 Sep DSF — fiscal year ended 30/06
- 30 Sep DGI licence and approval renewals
December
- 15 Dec DSF — fiscal year ended 30/09
- 31 Dec Accounts closing and financial statements
- 31 Dec Physical inventory of stock and fixed assets
Book of Tax Procedures (LPF)
56 articles covering: filing obligations, tax audits, reassessments, disputes and recovery procedures. Full reference, available online.
Understanding Cameroon Taxes
Personal Income Tax (IRPP). Calculated on total net income from all sources.
Corporate Income Tax (IS). Standard rate 30% + additional centimes.
Value Added Tax (TVA). Standard rate 19.25%.
Business Licence (Patente). Required for the exercise of any commercial activity.
Need help with your tax obligations?
Our tax experts answer your questions about DGI procedures, filings, and compliance — directly on WhatsApp.