Tax & Customs
Cameroonian taxation, CEMAC customs regulation, tax disputes and structuring advice.
Overview
Taxation is one of the most consequential regulatory exposures for any business operating in Cameroon. The General Tax Code — updated annually by the Finance Law — imposes corporate income tax, VAT, registration duties and a range of sector-specific levies, administered by the Directorate General of Taxation. At the border, Cameroon applies the CEMAC customs union framework, including the common external tariff and the regional customs code. ALPs advises investors and businesses on what these rules mean in practice: how to register and comply, how to structure transactions and operations tax-efficiently, how to manage audits and assessments, and how to resolve disagreements with the administration.
Talk to this teamWhat we advise on
Our team advises across the full spectrum of tax & customs, with deep expertise in the following areas.
Corporate income tax and minimum tax compliance
VAT, registration duties and stamp duties
Personal income tax and employer withholding obligations
Special tax regimes (including petroleum and mining fiscal regimes)
Tax structuring for investments and transactions
Tax audits, assessments and dispute resolution
CEMAC customs union and common external tariff advice
Customs classification, valuation and clearance disputes
How we help
Compliance and registration
We advise on tax registration, filing and withholding obligations across the business lifecycle — incorporation, hiring, trading and exit — and help groups maintain defensible compliance records under the General Tax Code.
Structuring and transactions
We structure investments, financings and reorganisations with tax in mind — including the tax treatment of OHADA-entity structures, cross-border payments within the CEMAC exchange-control framework and sector-specific fiscal regimes for energy and mining projects.
Audits and disputes
We represent clients in tax audits and assessments, prepare responses to the administration, pursue administrative remedies and, where necessary, litigate — always with an eye to preserving commercial relationships and minimising exposure.
Customs and trade
We advise on customs classification, valuation and preferential treatments under the CEMAC common external tariff, defend clients in customs disputes and support compliant import/export operations across the region.
Selected experience
[CLIENT CONFIRMATION PENDING] Representative tax and customs matters
Representative tax advisory and dispute matters are being compiled for publication with client approval.
Related industries
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Frequently asked questions
What are the main business taxes in Cameroon?
The principal taxes are corporate income tax (with an additional council surcharge), value added tax, registration and stamp duties, and employer-related contributions and withholdings. The General Tax Code is amended annually by the Finance Law, so rates and thresholds change regularly — ALPs advises on the current rules applicable to each client’s activity.
How does the CEMAC customs regime affect imports into Cameroon?
Cameroon applies the CEMAC common external tariff, which sets harmonised duty bands for goods entering the regional bloc, together with the regional customs code and accompanying taxes. Correct classification and valuation are critical: errors can trigger reassessments and penalties. We advise on classification, preferential regimes and the resolution of customs disputes.
Speak to our team
Our lawyers are available to discuss your matter in confidence.