PRACTICALITIES

Legal framework & procedures

Setting up your company, understanding taxation, relying on OHADA law and benefiting from economic zones: everything you need to take action.

🏢 Setting up your company

Registration is done through the Business Formalities Centre (CFE), present in every regional capital. Legal deadline: 7 to 15 days — in practice, allow 3 to 6 weeks. Minimum capital for an LLC: 1,000,000 XAF (≈ €1,525).

Check the availability of the company name at the Companies Registry
Prepare and sign the articles of association
Deposit the share capital in an approved bank (if required)
Submit the complete file to the CFE
Receive the certificate of incorporation
Register with the tax authority (DGI) and obtain the Tax ID (NIU)
Register with the CNPS (social security)
Obtain the sector-specific licences needed before starting

📊 Main taxes

Tax / levy	Rate	Notes
Corporate income tax (CIT)	33 %	On profits; instalments possible
VAT	19.25 %	Many sector exemptions; recoverable
Withholding on dividends	16.5 % (10 % SMEs)	On profit repatriation
Personal income tax (PAYE)	Progressive	Deducted at source on salaries
Customs duties	Variable	Depending on the sector

💡 A France–Cameroon tax treaty prevents double taxation — a major advantage for French investors. A local chartered accountant is essential from day one.

⚖️ The OHADA legal framework

Cameroon applies OHADA law, shared by 17 African countries. It offers a harmonised business framework, a single arbitration court (CCJA) and compatibility with international standards. The Investment Code revised in 2025 introduces a digital one-stop shop and shorter timeframes (15 days).

🏭 Special economic zones

Kribi Economic Zone

15 % CIT, 0 % VAT on imports, customs exemption — anchored to the deep-water port.

Industrial Free Zone (ZFI)

Full exemption from CIT, VAT and customs duties for exports.

Bassa Industrial Zone (Douala)

Light industry and agri-food.

Vina Agro-Industrial Zone (Ngaoundéré)

Agricultural processing.