2.1ÌýÌýÌýÌý Withholding of income tax
Cameroon Tax Code, Art 30 states that income from salaries, wages, allowances, emoluments, pensions and life annuities are subject to payroll income tax when the activities for which they are paid are carried out in Cameroon.
If work is carried out for a short term or temporarily outside of Cameroon on behalf of a Cameroon-based entity, the income tax is due in Cameroon. If the employment is permanent or long term, then the tax residency test must be performed to determine the source of the income earned.
There are many components to income tax in Cameroon which are described in 2.1.1–2.1.6. All of the taxes described in these sections are withheld or contributed by the employer and remitted directly
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Web page updated on 17 Mar 2025 15:21