Cameroon IRPP uses five progressive annual brackets from 10% on the first XAF 2,000,000 to 38.5% above XAF 10,000,000. A 10% communal tax (CAC) surcharge is added on top of IRPP. Employees also contribute 4.2% of gross to CNPS pension (capped at XAF 750,000/month). At XAF 500,000/month, total effective deductions including communal tax and pension are approximately 16–18% of gross salary.
10% on XAF 0–2,000,000/year; 15% on XAF 2,000,001–3,000,000; 25% on XAF 3,000,001–5,000,000; 35% on XAF 5,000,001–10,000,000; 38.5% above XAF 10,000,000
Communal Tax (CAC)
10% surcharge applied to IRPP liability (in addition to base IRPP rates)
Social Security (CNPS)
Employee pension: 4.2% of gross salary, capped at XAF 750,000/month insurable earnings (max XAF 31,500/month)
Cameroon’s IRPP brackets are applied on an annual basis. The base IRPP is calculated first using these brackets, then a 10% CAC (Centimes Additionnels Communaux) surcharge is added to the IRPP amount. The table shows both the base IRPP rates and the resulting combined effective rates when CAC is included.
Annual Income (XAF)
Monthly Equivalent (XAF)
Base IRPP Rate
Effective Rate (IRPP + 10% CAC)
XAF 0 – 2,000,000
XAF 0 – 166,667
10%
11%
XAF 2,000,001 – 3,000,000
XAF 166,668 – 250,000
15%
16.5%
XAF 3,000,001 – 5,000,000
XAF 250,001 – 416,667
25%
27.5%
XAF 5,000,001 – 10,000,000
XAF 416,668 – 833,333
35%
38.5%
Above XAF 10,000,000
Above XAF 833,333
38.5%
42.35%
The effective rate column shows the all-in tax burden including CAC. For payroll calculation, employers apply the base IRPP brackets to annual income, sum the tax from each band, then multiply the total by 1.10 to include the CAC surcharge. The resulting figure is divided by 12 for the monthly PAYE deduction.
Note: Employers paying the 38.5% top rate plus 10% CAC face an effective top rate of 42.35% on income above XAF 10,000,000/year. Verify current rates with the DGI at impots.cm.
Section 02
Worked Examples: IRPP at Common Salary Levels
The following calculations show annual IRPP (base) plus CAC, then CNPS pension separately. CNPS employee contribution is 4.2% of insurable earnings capped at XAF 750,000/month (XAF 9,000,000/year cap).
Example 1: XAF 200,000/month (XAF 2,400,000/year)
10% on XAF 2,000,000 = XAF 200,000
15% on XAF 400,000 (band: XAF 2,000,001–2,400,000) = XAF 60,000
Base IRPP: XAF 260,000/year
CAC (10% of IRPP): XAF 26,000
Total IRPP + CAC: XAF 286,000/year (~XAF 23,833/month)
Effective rate on gross: 11.9%
CNPS pension (4.2% of gross): XAF 8,400/month
Net take-home: approximately XAF 167,767/month
Example 2: XAF 500,000/month (XAF 6,000,000/year)
10% on XAF 2,000,000 = XAF 200,000
15% on XAF 1,000,000 (band: XAF 2,000,001–3,000,000) = XAF 150,000
25% on XAF 2,000,000 (band: XAF 3,000,001–5,000,000) = XAF 500,000
35% on XAF 1,000,000 (band: XAF 5,000,001–6,000,000) = XAF 350,000
Base IRPP: XAF 1,200,000/year
CAC (10% of IRPP): XAF 120,000
Total IRPP + CAC: XAF 1,320,000/year (~XAF 110,000/month)
Effective rate on gross: 22.0%
CNPS pension (4.2%, capped at XAF 750,000/month): XAF 21,000/month
Net take-home: approximately XAF 369,000/month
Example 3: XAF 1,000,000/month (XAF 12,000,000/year)
10% on XAF 2,000,000 = XAF 200,000
15% on XAF 1,000,000 = XAF 150,000
25% on XAF 2,000,000 = XAF 500,000
35% on XAF 5,000,000 (band: XAF 5,000,001–10,000,000) = XAF 1,750,000
Pension (vieillesse): Employee 4.2% of gross salary, capped at XAF 750,000/month insurable earnings (max XAF 31,500/month)
Health and family allowances: Employer-only contributions (employees pay no direct health levy)
Employer CNPS contributions are significantly higher and include:
Pension: 4.2% of insurable earnings (matching employee rate)
Family allowances: 7% of gross salary
Occupational hazard (industrial accidents): Variable by industry classification (typically 1.75–5%)
The XAF 750,000/month cap on insurable earnings means employees earning above this level pay a flat maximum of XAF 31,500/month in employee CNPS contributions. IRPP and CAC are calculated on the full gross salary — CNPS contributions do not reduce the IRPP taxable base. Check the current CNPS schedule at cnps.cm.
Section 04
The CAC Communal Tax: What Employers Need to Know
The Centimes Additionnels Communaux (CAC) is a 10% surcharge levied on IRPP liability in Cameroon. It is a municipal tax that funds local government. Key points for payroll:
CAC is calculated as 10% of the base IRPP amount for each employee
It is the employer’s responsibility to calculate, deduct, and remit both IRPP and CAC to the DGI
The combined IRPP + CAC figure is what appears on the employee’s payslip as income tax
Some published sources show composite rates (e.g., 11%, 16.5%, 27.5%, 38.5%) that already include the CAC — these are the all-in figures and can be used directly without a separate CAC step
The top combined rate is 42.35% (38.5% base × 1.10) on income above XAF 10,000,000/year
Employers must remit IRPP + CAC together in a single payment to the DGI by the monthly deadline. Separate accounting of IRPP versus CAC is maintained by the DGI for fund allocation to local councils.
Section 05
Filing and Paying Cameroon PAYE: Employer Obligations
Cameroon PAYE (IRPP + CAC) is an employer-side obligation administered through the DGI. Key requirements:
Monthly remittance deadline: IRPP, CAC, and CNPS contributions must all be remitted by the 15th of the month following the payroll month.
Monthly payroll declaration: Employers file a monthly payroll return with the DGI detailing each employee’s gross salary, IRPP, and CAC withheld.
Annual payroll summary: An annual summary for all employees is submitted to the DGI.
Cameroon’s bilingual administration means payroll documents may need to be maintained in both French and English depending on the region of operation. Employers in the Anglophone Northwest and Southwest regions should confirm local DGI requirements. Verify current guidance at impots.cm.
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Cameroon has five base IRPP annual brackets: 10% on XAF 0–2,000,000; 15% on XAF 2,000,001–3,000,000; 25% on XAF 3,000,001–5,000,000; 35% on XAF 5,000,001–10,000,000; 38.5% above XAF 10,000,000. A 10% CAC communal surcharge is added to the IRPP amount, giving combined effective rates of 11%, 16.5%, 27.5%, 38.5%, and 42.35% respectively.
Q
What is the CAC surcharge in Cameroon?
The CAC (Centimes Additionnels Communaux) is a 10% surcharge applied to the IRPP liability. It is a municipal tax that funds local government. For example, if an employee’s annual IRPP is XAF 1,200,000, the CAC adds XAF 120,000, making total income tax XAF 1,320,000. Both IRPP and CAC are remitted together by the employer to the DGI each month.
What is the effective top income tax rate in Cameroon?
The effective top combined rate is 42.35% (base IRPP 38.5% × 1.10 for CAC) on annual income above XAF 10,000,000 (approximately XAF 833,333/month). At XAF 1,000,000/month gross, the effective combined IRPP + CAC rate is approximately 30.9%. Adding CNPS pension at 4.2% (capped), total statutory deductions at this salary level are around 33% of gross.
Q
What currency does Cameroon use for PAYE?
Cameroon uses the Central African CFA Franc (XAF), shared with five other CEMAC nations (Central African Republic, Chad, Republic of the Congo, Equatorial Guinea, and Gabon). The XAF is pegged to the Euro at a fixed rate of XAF 655.957 per EUR. At mid-2026, USD 1 ≈ XAF 610. All IRPP brackets and CNPS caps are denominated in XAF.
Q
When is Cameroon PAYE remitted to the DGI?
Employers must remit IRPP + CAC to the DGI by the 15th of the month following the payroll month. CNPS contributions follow the same deadline. The tax year in Cameroon is the calendar year (January 1 to December 31). Annual payroll summaries are submitted after the year-end. Late remittance attracts penalties and interest under the Tax Procedures Code.
Q
Does CNPS reduce taxable income for IRPP in Cameroon?
No. CNPS employee contributions do not reduce IRPP taxable income in Cameroon. IRPP (and the CAC surcharge) are both calculated on full gross salary. CNPS is a separate deduction applied independently. Employees pay IRPP + CAC on gross, and CNPS on gross (subject to the XAF 750,000/month insurable earnings cap), with all three deductions reducing net take-home.