The Place of Assessment for Personal Income Tax in Cameroon

In our previous post, we covered who is exempt from personal income tax in Cameroon. This time, we’ll explore how to determine the place of assessment of your personal income tax.

What Is the Place of Assessment?

The place of assessment is the location where your personal income tax is evaluated and processed. This is crucial because it determines which tax office handles your tax affairs.

Single Place of Residence

If you have one residence in Cameroon, your tax will be assessed at that location. For example, if you live in Douala and own no other properties, your tax will be assessed in Douala.

Multiple Residences

For those with several residences in Cameroon, the tax is assessed at your principal place of residence. This is typically where you spend most of your time or where your main economic activities are based. For instance, if you own homes in Yaoundé and Buea but spend most of your time working and living in Yaoundé, your tax will be assessed there.

Residents Abroad

If you live abroad but still have economic interests or receive income from Cameroon, your tax will be assessed based on the place that holds your main interests in Cameroon. For example, if you live in Paris but own rental properties in Douala, your tax will be assessed in Douala.

Civil Servants and State Employees Abroad

Civil servants and state employees working outside Cameroon, who do not own a residence in Cameroon, will have their tax assessed at the seat of their supervisory service in Cameroon. For instance, if you are a Cameroonian diplomat in Germany, your tax is assessed at the central office of the Ministry of External Relations in Cameroon.

Example

To illustrate:

• Suppose you have a single home in Yaoundé, Cameroon. Your tax will be assessed in Yaoundé.
• If you have homes in both Douala and Garoua, but your primary residence and work are in Douala, your tax will be assessed there.
• If you reside in London but own a business in Bafoussam, your tax will be assessed in Bafoussam.

Disclaimer

This content is for informational purposes only and should not be taken as tax advice. For personalized assistance, consult a tax professional.

Next Steps

In our next post, we will delve into the basis of assessment for personal income tax in Cameroon. Stay tuned!

For expert assistance in company registration, tax declaration, and more, visit OpenHub Consulting. We help start, run, and grow businesses in Cameroon with services like sales and marketing, bookkeeping, and accounting for small businesses.

Questions? Leave a comment below or revisit our previous post here.

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