Signed on 7 February 2023, the agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance.
The income tax treaty between Cameroon and the Czech Republic entered into force on 7 July 2025.
Signed on 7 February 2023, the agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance.
The treaty encompasses a range of taxes in both countries. For Cameroon, it includes personal income tax, company tax, minimum tax on businesses and individuals, special tax on income paid to non-residents, and taxes related to housing loans and salaries. In the Czech Republic, it covers taxes on individual income and corporate income.
Withholding tax rates are set at 10% for dividends, royalties, and fees for technical services (such as managerial, technical, or consultancy services). Interest is also taxed at 10%, but exemptions apply in specific cases.
The treaty’s provisions will take effect starting 1 January 2026.
Earlier, Cameroon’s President Paul Biya ratified the income tax treaty with the Czech Republic on 2 May 2025.
