The axle tax in Cameroon is a vehicle tax paid by vehicles with a payload of at least three (3) tonnes used within the territory. This includes heavy goods vehicles, buses, combined transport, general haulage vehicles, pick-up trucks, etc. The tax is a local tax and the proceeds shall be allocated to the regions.
Corporate or natural persons who are owners of such vehicles are liable to the axle tax with the exemption of State and Councils. The tax is paid for vehicles registered in Cameroon and abroad that are used within the national borders of the country.
It should be noted that the axle tax is found in the list of fiscal measures taken by the government of Cameroon to reduce the economic damages caused by the Covid-19 pandemic on April 30, 2020. Other taxes that were included are the discharge and tourist tax.
The axle tax in Cameroon is paid quarterly per vehicle. The tax base is the vehicle’s tonnage. See below the axle tax rates:
|From 3 to less than 5 tonnes||XAF4,500|
|From 5 to less than 16 tonnes||XAF9,375|
|From 16 to less than 20 tonnes||XAF16,875|
|From 20 to less than 30 tonnes||XAF28,125|
|From 30 tonnes and above||XAF37,500|
|Vehicles used in the transportation of undressed and sawn timber||XAF112,500|
|Vehicles registered abroad (subject to a flat rate axle tax for a period of one month)||XAF15,0000|
The tax is paid by those liable within fifteen (15) working days following the end of each quarter. For vehicles registered in Cameroon, the tax is paid at the tax office of the owner’s permanent address. As for vehicles registered out of the country, it is paid at the tax office nearest to the point of entry. This should be done within five (5) days following entry in Cameroon.
Local taxes: See also tourist and discharge tax
Taxpayers who file in the returns and payment of the axle tax later than due shall pay a penalty that is equivalent to an additional tax.
A fine of XAF10,000 per quarter is paid for non-submission of returns. An additional penalty of XAF500 is paid per day until the returns are filed. Note that the fines and penalties are cumulative with the penalty for lateness.
Officers of the tax department that have been commissioned and road traffic officers that have been empowered for road traffic offenses will be responsible for the control and establishment of the offenses.
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This content has been prepared for information purposes only. It is not intended to provide, and should not be relied on for, tax, accounting or legal advice. You need to consult your own tax, accounting or legal advisors before engaging in any transaction.