Just as many countries in the world do, the Cameroon government levies tourist tax on all those who use paid accommodations. In Cameroon, the tax is levied on stays in classified or non-classified accommodation facilities like hotels, guest houses, etc. It is paid by persons that are accommodated in such facilities.
The tax is collected by the accommodation facility on behalf of the tax authority. Accommodation facilities include: hotels, inns, motels and furnished residence.
The collected tax is paid to the tax center of the jurisdiction of the mandated tax collector, in this case the accommodation facility. This is done no later than the 15^th day of the month that follows the month when the transaction was carried out.

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Tourist Tax Rate

The tourist tax rate in Cameroon is paid by the accommodating structure. As explained above, the accommodating structure could be a hotel, motel, inn, motel or furnished apartments. The rates are as follows:

• 5 star hotels collect and pay XAF5000 per night
• 4 star hotels collect and pay XAF4000 per night
• 3 star hotels collect and pay XAF3000 per night
• 2 star hotels collect and pay XAF1000 per night
• 1 star hotels and other unclassified accommodation facilities collect and pay XAF500 per night.

Tourist Tax Revenue Allocation

The proceeds for the tourist tax in Cameroon is shared between the state and the local council of the area that it the said tax was collected. The allocation is as follows:

• State: The state gets 80 percent of the tourist tax collected
• Local Council: The local council where the tax was collected gets the remaining 20 percent of the collected tax