Doing business in Cameroon

OHADA uniform acts govern company law, general commercial law, securities, insolvency, accounting and arbitration, with final appeal on those matters to the CCJA in Abidjan. CEMAC sets the currency, exchange rules, customs union and banking supervision through BEAC and COBAC. Nationally, the Directorate General of Taxation and the Directorate General of Customs sit under the Ministry of Finance, and investment promotion is handled by the Investment Promotion Agency. Yaoundé is the capital and Douala the main commercial centre and port.

Key facts

Corporate income tax

33% including 10% council surcharge (turnover above XAF 3 billion); 27.5% for qualifying smaller companies

VAT

19.25% including 10% council surcharge; reduced 10% rate for specified transactions from 2026

Main entity forms

SARL, SA or SAS under OHADA company law

Currency and exchange controls

Central African CFA franc pegged to the euro; CEMAC exchange controls apply

Data protection

Law No. 2024/017 on personal data protection, applicable since 23 June 2026

New York Convention

Party since 1988

Intellectual property

Regional titles through OAPI under the Bangui Agreement

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Cameroon is an OHADA member state, so company law is the OHADA Uniform Act on commercial companies and the main forms are the SARL, the SA and the SAS. Companies are registered in the Trade and Personal Property Credit Register (RCCM), usually through a one-stop business creation centre.

Key facts

• Choose between SARL, SA and SAS, all governed by OHADA uniform company law.

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• Registration in the RCCM is handled through one-stop business creation centres.

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• A branch is a short-term option: OHADA rules require it to be contributed to a local company within two years, with at most one non-renewable two-year exemption.

• Check eligibility for incentives under Ordinance No. 2025/002, in force since January 2026, through the Investment Promotion Agency before committing to a project.

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2 statements on rates, thresholds or deadlines are held back until they are checked against an official source.

Key facts

• Budget for 33% corporate tax (27.5% for qualifying companies with turnover under XAF 3 billion) and a minimum tax of 2.2% or 5.5% of turnover credited against it.

• Total VAT is 19.25% including the council surcharge; a reduced 10% rate applies to specified transactions from 2026.

• Review each annual finance law, which takes effect on 1 January, as rates and procedures change frequently.

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3 statements on rates, thresholds or deadlines are held back until they are checked against an official source.

Key facts

• Withhold the employee's 4.2% CNPS contribution (salary capped at XAF 750,000 a month) through payroll, alongside housing fund and National Employment Fund contributions.

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Banking is supervised by the regional banking commission and insurance under the regional CIMA code. Public procurement has its own code and authorities.

Key facts

• Banking and microfinance require COBAC approval; insurance is governed by the regional CIMA Code.

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• Telecoms activities are licensed by the ART.

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• Mining needs a state-granted title under the Mining Code.

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• Public contracts are awarded under the Public Procurement Code.

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Cameroon uses the Central African CFA franc, issued by the regional central bank BEAC and pegged to the euro. Regional exchange regulations control payments abroad, so transfers go through approved banks with supporting documents. Banks apply AML checks under the CEMAC AML framework.

Key facts

• The CFA franc's euro peg limits currency risk against the euro.

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• Plan for documentary checks on every outbound payment, including dividends and service fees, under the CEMAC exchange rules.

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• Export proceeds must be repatriated, which affects treasury planning for exporters.

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• Expect AML checks at onboarding under the CEMAC framework.

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Cameroon is part of the CEMAC customs union with a common external tariff, and applies an Economic Partnership Agreement with the EU. Foreign trade formalities are handled through an electronic single window. Cameroon is a WTO member and a party to the African Continental Free Trade Area.

Key facts

• Imports from outside CEMAC pay the common external tariff plus other duties and VAT.

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• EU-origin goods can benefit from Economic Partnership Agreement tariff reductions.

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• AfCFTA, in force since 2019, and WTO rules frame wider trade relations.

• Customs and trade formalities are handled through the GUCE electronic single window.

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2 statements on rates, thresholds or deadlines are held back until they are checked against an official source.

Key facts

• Law No. 2024/017 has applied since 23 June 2026; check whether the regulator is operating and obtain its authorisation before transferring data abroad.

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Cameroon does not grant national industrial property titles. Patents, trade marks and designs are obtained through the African Intellectual Property Organization (OAPI) under the Bangui Agreement, and OAPI has been in the Madrid system since 2015. Copyright is protected under national law of 2000.

Key facts

• File trade marks and patents with OAPI; there is no separate national Cameroonian filing route.

• Madrid designations of OAPI and PCT national phase entries into OAPI are available.

• Copyright is a national matter, governed by Law No. 2000/011 and its 2001 implementing decree.

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Merger control can arise at both CEMAC regional level and national level. Insolvency follows the OHADA Uniform Act, which offers preventive and collective procedures. Securities markets are regional, with the CEMAC stock exchange based in Douala.

Key facts

• Check both CEMAC and national merger control for deals affecting Cameroon.

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• OHADA insolvency law offers preventive procedures before liquidation.

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• Equity and bond listings use the regional exchange in Douala.

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Bribery is criminalised under the Penal Code and a National Anti-Corruption Commission operates, but corruption risk is widely regarded as high. AML obligations come from the CEMAC framework. Security conditions differ by region, which affects operations and insurance.

Key facts

• Apply strong anti-bribery controls; bribery is criminal and CONAC oversees anti-corruption efforts.

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• Expect enhanced due diligence from international banks; the FATF placed Cameroon under increased monitoring in June 2023, so check its current status.

• Compulsory insurance follows the CIMA Code, and some risks must be insured locally.

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Cameroon combines civil law and common law traditions, with common law applied in the two Anglophone regions. For OHADA uniform law matters, the final court is the regional Common Court of Justice and Arbitration in Abidjan. OHADA arbitration law applies and Cameroon is a party to the New York Convention.

Key facts

• Check which legal tradition applies, as common law governs in the two Anglophone regions.

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• OHADA law disputes can end at the CCJA in Abidjan, not the national Supreme Court.

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• The 2017 OHADA arbitration act applies to arbitration seated in Cameroon, and foreign awards are enforceable under the New York Convention, which Cameroon joined in 1988 without reservations.

• Mediation is supported by the 2017 OHADA Uniform Act on Mediation.

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