The Cameroon-China tax treaty applies from 1 January 2026.
The income tax treaty between Cameroon and China entered into force on 26 July 2025.
Signed on 17 October 2023, it is the first agreement of its kind between the two nations. It aims to eliminate double taxation on income and prevent tax evasion and avoidance between Cameroon and China.
The treaty covers various taxes in Cameroon, including personal income tax, corporate tax, minimum tax for individuals and companies, special tax on income for non-residents, land loan taxes, and salary-based taxes. In China, it applies to individual income tax and corporate income tax.
The withholding tax rates under the treaty are set at 10% for dividends, interest, royalties, and fees for technical services.
The treaty applies from 1 January 2026.
Earlier, Cameroon President Paul Biya approved the ratification of an income tax treaty with China on 2 May 2025.
