Cameroon's IRPP employment tax applies four progressive bands: 11% on the first XAF 2,000,000/year, 16.5% on XAF 2,000,001–3,000,000, 27.5% on XAF 3,000,001–5,000,000, and 38.5% above XAF 5,000,000. All rates already include a 10% Centimes Additionnels Communaux (CAC) municipal surtax. Employees earning below XAF 744,000/year (XAF 62,000/month) are exempt. Employees also contribute approximately 4.2% to CNPS pension, capped at XAF 750,000/month insurable earnings.
At a glance
Key Facts
IRPP Exemption Threshold
XAF 744,000/year (XAF 62,000/month) — no IRPP below this level
Top Rate
38.5% on income above XAF 5,000,000/year (includes 10% CAC surtax)
CAC Municipal Surtax
10% — already included in all quoted IRPP rates
CNPS Pension (Employee)
Approximately 4.2% of gross salary, capped at XAF 750,000/month insurable earnings
Tax Year
January – December
PAYE Remittance
Monthly to DGI Cameroun
Introduction
Cameroon's employment income tax — known as IRPP (Impôt sur le Revenu des Personnes Physiques) — is administered by the Direction Générale des Impôts (DGI Cameroun). A key feature of Cameroon's system is that all quoted tax rates already include the 10% Centimes Additionnels Communaux (CAC) — a municipal surtax that is built into the rates rather than added separately, simplifying payroll calculations. Employees earning below XAF 62,000 per month are entirely exempt from IRPP.
This guide explains Cameroon's 2026 IRPP brackets in Central African CFA Francs (XAF), covers CNPS (Caisse Nationale de Prévoyance Sociale) pension contributions, and works through examples at three income levels. The rates cited are sourced from PwC Worldwide Tax Summaries — Republic of Cameroon (2026 edition).
Section 01
Cameroon IRPP Tax Brackets 2026
The following rates apply to resident employees in Cameroon for the 2026 tax year, as administered by the Direction Générale des Impôts (DGI Cameroun). All rates shown already include the 10% Centimes Additionnels Communaux (CAC) municipal surtax — you do not need to add an extra 10% on top of these figures:
Annual Net Income (XAF)
Tax Rate (incl. 10% CAC)
XAF 0 – 744,000 (XAF 0 – 62,000/month)
0% (exempt from IRPP)
XAF 744,001 – 2,000,000
11%
XAF 2,000,001 – 3,000,000
16.5%
XAF 3,000,001 – 5,000,000
27.5%
Above XAF 5,000,000
38.5%
Only the portion of income falling within each band is taxed at that rate — the 38.5% rate applies only to the portion above XAF 5,000,000, not to the entire salary. The CAC is built into these rates at all levels; in practice employers calculate IRPP using the composite rates shown above without a separate CAC computation step.
These rates are sourced from PwC Worldwide Tax Summaries — Republic of Cameroon (accessed June 2026) and are consistent with DGI guidance for the 2026 tax year.
Section 02
PAYE Worked Examples at Three Salary Levels
The following calculations apply the 2026 IRPP brackets. CNPS pension (4.2%, capped) is shown separately. Note that the 11% band applies from the first XAF earned above the XAF 62,000/month exemption — the examples below use full annual figures and apply rates from XAF 0 upwards as the brackets are progressive marginal bands.
Understanding the Centimes Additionnels Communaux (CAC)
The Centimes Additionnels Communaux (CAC) is a 10% municipal surtax levied on top of the base IRPP rate and used to fund local government. What makes Cameroon's system distinctive is that the CAC is already included in the published composite rates — 11%, 16.5%, 27.5%, and 38.5% — rather than being calculated and added separately.
To understand how the composite rates are derived:
The base IRPP rate for the first band is 10%. Adding 10% CAC (10% × 10% = 1%) gives the composite rate of 11%.
The base for the second band is 15%. Adding 10% CAC (15% × 10% = 1.5%) gives 16.5%.
The base for the third band is 25%. Adding 2.5% CAC gives 27.5%.
The base for the top band is 35%. Adding 3.5% CAC gives 38.5%.
In practice, employers simply apply the composite rates shown in this guide without any separate CAC calculation. Payroll software for Cameroon should use these composite rates by default.
Section 04
CNPS: Social Security Contributions
The Caisse Nationale de Prévoyance Sociale (CNPS) is Cameroon's national social security fund, covering pension, industrial accident, and family benefit schemes. For employment income, the employee pension contribution is approximately 4.2% of gross salary:
Contribution
Employee Rate
Earnings Cap
CNPS pension
~4.2%
XAF 750,000/month insurable earnings
Earnings cap: CNPS contributions are only applied to the first XAF 750,000/month (XAF 9,000,000/year) of gross salary. Earnings above this are not subject to CNPS.
Employers make a separate and larger CNPS contribution — the employer's total CNPS burden includes family allowances and industrial accident insurance at additional rates
CNPS contributions do not reduce taxable income for IRPP purposes
Employers must be registered with CNPS and obtain a CNPS number before making their first hire in Cameroon.
Section 05
Employer Filing Obligations
Employers in Cameroon are responsible for calculating, deducting, and remitting IRPP and CNPS on behalf of their employees. Key obligations include:
Monthly deduction: Calculate IRPP using the composite rates (including CAC) on each employee's net income; deduct CNPS at 4.2% (capped) from gross salary
Monthly remittance: Submit IRPP to DGI Cameroun and CNPS contributions to CNPS monthly
IRPP exemption check: Employees earning below XAF 62,000/month are exempt from IRPP — no deduction should be made, but the payslip should still show the assessment
Annual declaration: File an annual payroll declaration with DGI showing total earnings and deductions for each employee
Registration: All employers must register with DGI and CNPS before the first payroll run
Employees with income solely from one employer whose IRPP is correctly withheld are generally not required to file a personal income tax return independently. Those with additional income must file with DGI.
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Cameroon has four IRPP bands (all rates include the 10% CAC municipal surtax): 11% on XAF 0–2,000,000/year, 16.5% on XAF 2,000,001–3,000,000, 27.5% on XAF 3,000,001–5,000,000, and 38.5% above XAF 5,000,000. Employees earning below XAF 62,000/month (XAF 744,000/year) are entirely exempt from IRPP.
Q
What is the Centimes Additionnels Communaux (CAC) and is it included in the rates?
The CAC is a 10% municipal surtax on IRPP used to fund local government. In Cameroon, the CAC is already built into the published composite rates (11%, 16.5%, 27.5%, 38.5%). You do not need to calculate or add the CAC separately — the figures in this guide are the all-in rates you use on payroll.
Q
How much IRPP do I pay on XAF 4,000,000/year in Cameroon?
On XAF 4,000,000/year, your IRPP is XAF 660,000: 11% × XAF 2,000,000 (XAF 220,000) + 16.5% × XAF 1,000,000 (XAF 165,000) + 27.5% × XAF 1,000,000 (XAF 275,000). Adding CNPS of XAF 168,000 (4.2%), total deductions are XAF 828,000 (20.7%). Take-home is XAF 3,172,000/year.
Q
What is CNPS and how much is deducted?
CNPS (Caisse Nationale de Prévoyance Sociale) is Cameroon's national social security fund covering pension, industrial accidents, and family benefits. Employees contribute approximately 4.2% of gross salary, capped at XAF 750,000/month of insurable earnings — a maximum of XAF 31,500/month. Earnings above the cap are not subject to CNPS contributions.
Q
What is the IRPP exemption threshold in Cameroon?
Employees earning XAF 62,000/month or less (XAF 744,000/year or less) are exempt from IRPP — no income tax is deducted. The 11% rate applies from the first XAF earned above this threshold. CNPS contributions at 4.2% still apply on all earnings regardless of the exemption.
Q
When must employers remit IRPP in Cameroon?
Employers must remit IRPP deductions to DGI Cameroun and CNPS contributions to the CNPS on a monthly basis. The exact deadline for remittance should be confirmed with DGI or a qualified Cameroonian payroll specialist. Late payment attracts penalties and interest under Cameroonian tax law.
Q
Do employees need to file a personal tax return in Cameroon?
Employees with a single employer whose IRPP is correctly withheld through payroll are generally not required to file a separate personal income tax return. Employees with other income sources — rental income, business income, or multiple employers — must file an annual declaration with DGI Cameroun.
Q
What is the top income tax rate in Cameroon?
38.5% (including the 10% CAC surtax) on annual income above XAF 5,000,000 (approximately XAF 416,667/month). This is a marginal rate — only the portion above XAF 5,000,000 is taxed at 38.5%. On an XAF 8,000,000/year salary, the effective IRPP rate is approximately 26.1% before accounting for CNPS contributions.
Disclaimer:This guide provides general information about Cameroon's PAYE system for educational purposes only. Tax rules change frequently. Always verify current rates with the Direction Générale des Impôts (impots.cm) or a qualified Cameroonian tax adviser. This is not tax advice.