Investment guidelines

  • Investment guidelines
    • Benefits related to specific sectors

    Cameroon's investment charter at a glance

    In order to promote investments, Cameroon's Investment Charter provides for the following schemes:

    • The Basic Scheme

    • The Small and Medium-Sized Enterprises (SME) Scheme

    • Strategic Companies scheme

    These schemes are supplemented by the Free Zone Scheme which is governed by a specific instrument 

    Benefits related to specific sectors

    A special tax regime has been instituted for structuring projects implemented by Small and medium-Sized Enterprises (SMEs).

          Major enterprises are those whose turnover is more than or equal to 1 billion CFA Francs. Small and         medium-Sized Enterprises (SMEs) are those whose turnover is less than 1 billion CFA Francs

    Industrial free zones enterprises

    Exemption from all licenses and quota restrictions in imports and exports.

    • Total exemption from taxes and duties for a period of ten years;

    • The right to transfer the profit made and the capital invested in Cameroon to foreign banks;

    • Exemption from the tax verification programme (that is, SGS, VERITAS). Exemption from production and sale taxes on all products purchased on the domestic market;

    • Exemption from all rents, occupancy and price control

    Reinvestment scheme at a glance

    In accordance with the provisions of articles 105-107 of the General Tax Code, natural or corporate bodies willing to reinvest in Cameroon may be granted 50% reduction in the basic tax for Corporate Taxes or in personal income ta