Cameroon capital gains tax calculator
Cameroon taxes a security cession at 16.5% of the net gain, made up of a 15% IRCM and a 10% communal surcharge on that tax. A gain realised on the BVMAC is exempt, and so is a net gain of FCFA 500,000 or less. A property gain bears a final levy of 5%, or 10% where the transfer is settled in cash.
Work out the two charges from your dates and costs. Enter sales by hand or import your exchange CSVs. The calculator splits a multi-parcel sale under FIFO, applies the article 43 threshold and the four-exercise loss carryforward once across the year, charges the property levy sale by sale, and leaves crypto and private chattels at nothing with the reason stated.
Rates current as of 2026-09-19, from the Code Général des Impôts and the sources each record cites.
Current rules
The rates behind the number
The two charges by year
| Tax year | Security gain (article 42) | Property gain, bank payment | Property gain, cash | Article 43 exemption |
|---|---|---|---|---|
| 2021 | 16.5% | 5% | 5% | FCFA 500,000 |
| 2022 | 16.5% | 5% | 5% | FCFA 500,000 |
| 2023 | 16.5% | 5% | 5% | FCFA 500,000 |
| 2024 | 16.5% | 5% | 10% | FCFA 500,000 |
| 2025 | 16.5% | 5% | 10% | FCFA 500,000 |
| 2026 | 16.5% | 5% | 10% | FCFA 500,000 |
| 2027 (planning) | 16.5% | 5% | 10% | FCFA 500,000 |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares, bonds and other capital interests in Cameroonian companies | 16.5% of the net global gain: 15% IRCM plus a communal surcharge of 10% of that tax (articles 42, 70 and 71) |
| Gains realised on the BVMAC, the CEMAC regional exchange | Exempt (article 111(2)(c)); the gain is the sale price less the acquisition price and the management fees of the securities transferred |
| Net global security gain | Exempt where it is FCFA 500,000 or less (article 43). The test sits on the net gain, not on a sale price, and it is a cliff: one franc over and the whole gain is taxed |
| Property gain, transfer settled by bank or electronic means | 5% final levy on the gain (article 90), paid at registration with the registration duties |
| Property gain, transfer settled in cash | 5% through 31 December 2023; 10% from 1 January 2024 (article 90 and the DGI circular on the 2024 finance law). A cash deposit into the seller's account is not a bank payment |
| Property base | Declared price less the value of the property at the last mutation, then the real costs of that mutation or a 30% standard abatement for a seller not required to keep accounts (article 48) |
| Registration duty on the transfer, paid by the buyer | 10% for built urban property, 5% for unbuilt urban and rural built property (article 543); securities listed on the BVMAC are exempt (article 112) |
| Security losses | Netted against the year's security gains, then carried against the net global gains of the four following exercises (article 44) |
| Property deficit | Imputed on real-estate income of the four following exercises (article 49). No levy is due on a transfer that produces no gain |
| Crypto | No rate is applied: article 42 bis defers the bases and rates of the tax on digital-asset income to a separate text of the Minister of Finance, and no such text was located |
| Private chattels (vehicles, jewellery, works of art) | No charge: no head of the personal income tax reaches the gain. A fixed asset used in a business is different, and article 10 includes one-half or one-third of its gain in business profit |
| Filing | The tax on a security cession is paid before the registration formality; the property levy at registration; the annual summary return is due by 30 June of the following year (articles 42, 74 bis and 90) |
Source records retrieved 2026-09-19; each table links back to the authority page above. The 2027 column is a forward baseline, not a published rate notice. Crypto carries no rate while article 42 bis defers the modality to a text of the Minister of Finance.
Questions
Cameroon capital gains questions
How much is capital gains tax in Cameroon?
A cession of shares, bonds or other capital interests in a Cameroonian company pays 16.5% of the net gain: 15% of IRCM under article 70(1) of the Code Général des Impôts, plus a communal surcharge of 10% of that tax under article 71, which is 1.5 points on the gain. A gain realised on the BVMAC is exempt, and a net global gain of 500,000 F CFA or less is exempt in full.
Is there a small-gain exemption?
Yes. Article 43 exempts the exercise's net global security gain where its amount is 500,000 F CFA or less. The test sits on the net gain after the year's gains and losses have been netted, not on the sale price of any one cession, and it is a cliff rather than a deduction: once the net gain passes 500,000 F CFA the whole surviving gain is taxed.
How is a property sale taxed?
Article 90 makes the gain on a built or unbuilt immovable the object of a final levy paid at registration with the registration duties, at 5%, or 10% where the transaction is settled in cash. The gain itself is the price declared by the parties less the value of the property at the last mutation, with either the real costs of that mutation or a 30% standard abatement for a seller not required to keep accounts (article 48).
Do I have to add the gain to my income?
No. A security gain is taxed at the flat rate of article 70(1) and a property gain bears the final levy of article 90, which discharges the income tax on it. Neither is added to the salary scale of article 69(1). Your income is shown here only for its own income tax; it does not change the tax on the gain.
What is the capital gains tax rate in Cameroon?
Securities rate. Article 42 of the Code General des Impots taxes the net global gains realised in Cameroon or abroad on cessions, even indirect, of shares, bonds and other capital interests in companies governed by Cameroonian law, including rights over natural resources; the tax must be paid before the registration formality on a form supplied by the administration. Article 70(1) fixes the Impôt sur le Revenu des Capitaux Mobiliers (IRCM) on that taxable income at a liberatory 15% (30% for a beneficiary resident or established in a tax-haven territory). Articles 71 and C 54(1) add the communal surcharge (centimes additionnels communaux, CAC) at 10% of the tax, so the effective charge on the gain is 16.5%. The DGI's own taxpayer page states the same composition: 15% IRCM plus 10% of that amount (1.5%) for the CAC, 16.5% in total. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf and https://impots.cm/en/node/1254.
Is there an exemption for small gains?
Small-gain exemption. Article 43 exempts the net global gains of article 42 where their amount is 'inférieur ou égal à 500 000 F CFA'. Three consequences the calculator follows: the test sits on the exercise's net global gain after the article 44(5) compensation, not on a sale price and not on each cession separately; the comparison is 'inférieur ou égal', so a net global gain of exactly 500,000 F CFA is exempt; and it is a cliff, not a deduction, so once the net global gain passes 500,000 F CFA the whole gain is taxed. Source: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
How is a security gain worked out and netted?
Base and netting. Article 44(5) computes the gain or loss of each cession as the sale price of the securities transferred less their purchase price, or their attribution value where they were acquired on the incorporation of a company or an increase of its capital. The same paragraph bars taking any figure below the value of the securities transferred as the sale price. The taxable income is 'la plus-value nette globale résultant de la compensation effectuée entre les plus ou moins-values réalisées au cours de l'exercice sur chaque catégorie de titres détenus par le contribuable' - the compensation runs per category of securities, and the calculator models the categories that carry other source rules separately (see the crypto note). Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf and https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20%20VERSION%20FRANCAISE.pdf.
Are gains on the BVMAC exempt?
Central African securities market. Article 111(2)(c) exempts from company tax, IRCM and any other levy of the same nature 'les plus-values nettes réalisées par des personnes physiques ou morales sur le marché des valeurs mobilières de l'Afrique Centrale', and article 111(2)(d) defines that gain as the sale price less the acquisition price and 'les frais de gestion des titres cédés'. Article 112 exempts the deeds transferring securities listed on that market from registration duties. The exemption follows the market on which the gain is realised, so the calculator reads it as a per-sale fact and excludes an exempt gain and an exempt loss from the article 42 netting. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf and https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20%20VERSION%20FRANCAISE.pdf.
How do security losses carry forward?
Losses. Article 44 in fine: 'En cas de moins-value nette globale constatée au cours d'un exercice, cette dernière est reportable sur les plus-values nettes globales éventuelles des quatre exercices suivants.' The same-year compensation comes first, within the category, then the 500,000 F CFA test, then the rate; a net global loss of the exercise is carried against the net global gains of the four following exercises. The four-exercise clock is the user's own to respect and the app carries one figure. Source: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
How is the property gain calculated?
Property base. Article 48(3) makes the taxable gain of article 46 paragraph 2 the difference between the price declared by the parties and 'la valeur du bien à la dernière mutation', that value including duly justified construction or transformation costs. Deductible charges are the real costs of the last mutation where it was made for value, or those costs excluding registration duties where it was made gratuitously. Where the last mutation was made by direct registration, the value declared in the deed is the base, and article 48(4) then allows as the deductible charge either 'un abattement forfaitaire de 30 % pour les personnes non astreintes à la tenue d'une comptabilité' or the real costs of the last mutation excluding registration duties for persons required to keep accounts. Article 48(2) fixes that flat deduction at 30% 'du revenu brut', so a seller who does not keep accounts deducts 30% of the declared price, not 30% of the gain. Sources: https://impots.cm/sites/default/files/documents/CGI%202021.pdf, https://impots.cm/sites/default/files/documents/CGI%202022.pdf and https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
How much is the property levy?
Property levy. Article 90 makes the gains of article 46 paragraph 2 the object of a final levy ('prélèvement libératoire') at 5%, paid at the same time as the registration duties by the notary on behalf of the seller; the rate 'est porté à 10% lorsque la transaction est réalisée en espèces'. The buyer may also settle the tax for the seller. The rate applies to the gain, not to the price. The DGI's implementing circular for the 2024 finance law (paragraphs 143-145) dates the change: until 31 December 2023 every property gain bore 5%; from 1 January 2024 the reduced 5% rate no longer applies to transactions settled in cash, which bear 10%; and a cash deposit into the seller's bank account is not a bank payment, so it does not restore the 5% rate. The notary or buyer must produce the bank or electronic settlement evidence at the teletransmission of the deed, failing which the system liquidates the gain at 10%. No communal surcharge is added to this levy - article 71 adds the 10% CAC only to tax computed under articles 69 and 70 - and the circular states the rates as 5% and 10% flat. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf, https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20%20VERSION%20FRANCAISE.pdf and https://www.impots.cm/sites/default/files/documents/Circulaire%20LF%202024.pdf.
What happens to a property loss?
Property deficit. Article 49: where the article 48 computation produces a deficit it is 'imputable sur les revenus fonciers des quatre exercices suivants'. This calculator computes the article 90 levy only: a property sale whose declared price is at or below the value at the last mutation bears no levy and no loss pool, and the use of the deficit against real-estate income belongs to the return. Source: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
When is the tax paid and the return filed?
Filing and payment. The article 42 tax is acquitted before the registration formality, using the administration's own form. The article 90 levy is acquitted with the registration duties, at registration, by the notary acting for the seller (or by the buyer for the seller). Non-professional taxpayers who receive mobile-capital income or real-estate income subscribe an annual summary return by 30 June of each year (article 74 bis). Source: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
How is crypto taxed in Cameroon?
Crypto. Article 35(e) of the 2024 edition brings 'les revenus tirés des actifs numériques' within the mobile-capital-income category, but article 42 bis provides that 'les modalités d'imposition des revenus tirés des actifs numériques sont précisées par un texte particulier du Ministre en charge des Finances'. No such ministerial text, and therefore no rate, base, exemption or loss rule for digital assets, was located in the material reviewed. The calculator applies no rate to a crypto disposal and states the gap instead of guessing one. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf and https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20%20VERSION%20FRANCAISE.pdf.
Are vehicles, jewellery and art taxed?
Other private assets. The code taxes individuals through enumerated heads: the mobile-capital-income list of article 35, the real-estate income of article 46, the industrial and commercial profits of article 50 and the non-commercial profits of article 56. No head brings the gain on a private chattel - a vehicle, jewellery, a work of art - into charge, so the calculator charges nothing on it and says why. A fixed asset used in a business is different: its gain falls into business profits, and article 10 includes one-half of a net gain on professional fixed assets where the business or client base was held for less than five years and one-third otherwise. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
How are funds and ETFs treated?
Funds and ETFs. No fund- or ETF-specific provision was located. Units sold on the BVMAC fall within the market exemption of article 111(2)(c) only where the fund's legal form and its listing qualify; any other unit has to be classified against article 42 on the nature of the interest held. The calculator therefore reads the same per-sale market fact it reads for shares and the copy tells the user to check the classification. Sources: https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20francaise.pdf.
What does the 2026 code change?
Current law. The edition of the code updated for 2026 carries article 90 unchanged (5%, raised to 10% where the transaction is settled in cash), article 70(1) at a liberatory 15% on mobile-capital income (30% for a tax-haven beneficiary), article 71's 10% CAC and article 43's 500,000 F CFA exemption unchanged, and the article 69(1) salary scale unchanged. The 2026 additions in these articles are a 10% rate for dividends of companies with turnover of 3 billion F CFA or less, which does not touch a disposal gain. Source: https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20%20VERSION%20FRANCAISE.pdf.