Cameroon PAYE
Calculator 2025

Cameroon IRPP 10%–35% with the annual XAF 500,000 professional allowance, CAC at 10% of IRPP, and CNPS social security at 4.2% employee. Annual estimate.

✦ Includes AI Advisor DGI 2025 Verified XAF · CFA Franc

Last verified: April 2026 · Sources: DGI Cameroon · CNPS Cameroon decree

Also see: Cameroon VAT Calculator

2025 Key Facts: IRPP bands apply after employee CNPS and the annual XAF 500,000 professional allowance. CAC is 10% of IRPP. CNPS pension is 4.2% employee on a capped salary base of XAF 750,000/month.

Enter Your Details CFA Franc · XAF
Annual Gross Salary XAF 30,000,000
XAF 1MXAF 200M
Or type exact annual amountBefore deductions
XAF
Active DeductionsToggle to include / exclude
CNPS Social Security
4.2% employee — tax-deductible

CNPS employee pension contribution is 4.2% of pensionable salary, capped at XAF 750,000/month. The calculator also applies the annual XAF 500,000 professional allowance before IRPP.

Annual Take-Home Pay
XAF 0
After IRPP, CAC & all deductions
Effective Tax Rate 0%

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How Cameroon PAYE Tax Is Calculated 2025/26

Cameroon's payroll income tax (IRPP) is administered by the Direction Générale des Impôts (DGI) and calculated on an annual basis. The calculator first deducts employee CNPS, then applies the annual XAF 500,000 professional allowance, computes IRPP on the four positive bands, and finally adds CAC at 10% of IRPP.

Social security contributions are managed by the Caisse Nationale de Prévoyance Sociale (CNPS). Employee pension CNPS is 4.2% of salary and deductible before IRPP, while the baseline employer CNPS shown on this page is 11.2%. Both are applied on a capped salary base of XAF 750,000/month. Sector-specific accident-at-work premiums are separate and vary by risk group.

Cameroon uses four progressive annual IRPP bands, all of which carry positive rates. The first XAF 2,000,000 of assessable income is taxed at 10%, followed by 15%, 25%, and 35% above XAF 5,000,000. The assessable base on this page is salary after employee CNPS and the fixed XAF 500,000 professional allowance.

Cameroon is part of the CEMAC monetary zone and uses the XAF (Central African CFA franc), fixed to the euro at 655.957. The employer-cost strip on this page is a baseline that includes capped employer CNPS only. Verify specialized payroll classifications directly with impots.cm and CNPS Cameroon.

Cameroon DGI IRPP Tax Bands 2025/26 (Annual)

Annual Taxable Income (XAF) Tax Rate
0 – 2,000,00010%
2,000,001 – 3,000,00015%
3,000,001 – 5,000,00025%
Above 5,000,00035%
Cameroon Tax FAQ

Common PAYE Questions

What are the Cameroon income tax bands for 2025/26?

10% on the first XAF 2,000,000 of annual assessable income, 15% on XAF 2,000,001–3,000,000, 25% on XAF 3,000,001–5,000,000 and 35% above XAF 5,000,000. This page deducts employee CNPS and the annual XAF 500,000 professional allowance before applying the bands, then adds CAC at 10% of IRPP.

Is CNPS deductible from income tax?

Yes. Employee CNPS at 4.2% is deducted before IRPP is computed, subject to the statutory cap of XAF 750,000/month. The baseline employer CNPS at 11.2% is shown separately and does not affect take-home pay.

What is the CNPS contribution rate in Cameroon?

Employees pay 4.2% and the baseline employer CNPS shown here is 11.2%, both on a capped salary base of XAF 750,000/month. Additional employer accident-at-work premiums vary by risk group and are not included in the baseline employer estimate.

How is PAYE calculated in Cameroon?

Start with annual gross salary, deduct employee CNPS, subtract the XAF 500,000 professional allowance, apply the 4-band IRPP scale, then add CAC at 10% of IRPP. Net annual pay equals gross salary minus CNPS minus IRPP minus CAC.

What is the CAC (Centimes Additionnels Communaux)?

The CAC is a 10% surcharge on your income tax that goes to local municipalities. If your PAYE tax is XAF 50,000, you pay an additional XAF 5,000 in CAC, making your total tax XAF 55,000.

Are there any tax exemptions in Cameroon?

Cameroon offers family allowances and deductions for dependents. Married employees and those with children may qualify for reduced tax rates. Overtime pay may also be partially exempt depending on industry and employment contract.

What is the employer cost of hiring in Cameroon?

Employers pay 11.2% CNPS on top of the employee's gross salary. Total cost to company is gross salary plus the 11.2% employer CNPS contribution. There are no additional employer payroll taxes for most private-sector employees.

Is this calculator free to use?

Yes. AfroTools provides this Cameroon PAYE calculator completely free with no sign-up required. You can export your results as a PDF report and share them with your employer or accountant.