DGI progressive tax (10%–35%), CNPS social security (4.2% employee + 11.2% employer). Annual computation per DGI bands.
CNPS employee contribution (4.2%) is fully deductible from taxable income before DGI is calculated.
10% on first XAF 2,000,000; 15% on XAF 2,000,001–3,000,000; 25% on XAF 3,000,001–5,000,000; 35% above XAF 5,000,000. Applied annually to taxable income after CNPS deduction.
Yes — employee CNPS (4.2%) is fully tax-deductible. Employer CNPS (11.2%) is a separate employer cost.
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