Investment guidelines

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