In Cameroon, at the end of October 2024, the Directorate General of Taxes (DGI) declares having mobilized 10.5 billion FCFA (nearly 17 million USD) for the Personal Income Tax (IRPP), a tax based on the gains made by any taxable individual. This amount represents 42% of the objective of at least 25 billion FCFA targeted by the Cameroonian government as part of this reform resurrected in 2024. Which obliges the DGI to do everything to mobilize the 58%, or 14.5 billion FCFA (23 million USD) at one less than the IRRP declaration deadline set for December 1, 2024. It is a question of recording 2.1 million Cameroonians.
Since the start of the 2024 budget year, we have moved to the dematerialization of procedures for declaring this tax which concerns “people benefiting from salary income, public and private salaries, pensions, life annuities, and/or financial income, land income and overall remuneration of all kinds (agropastoral activities, etc.), income from movable capital.” The DGI also indicates that people carrying out an intellectual activity such as consultations as well as people whose income comes from abroad are concerned by the IRPP.
As a reminder, this is not the first time that the IRPP has been mentioned in Cameroon. This type of tax was introduced into the Cameroonian tax system since 1973. After a 20-year hibernation, this tax was reformed by Law No. 2002/014 as a “measure to broaden the base” in the face of constraints increasingly important budgets. Thanks to the 2021 Finance Law, the IRPP was reintroduced into the general tax code of Cameroon but was not applied until December 2023. It was on March 7, 2024 that the Minister of Finance, Louis Paul Motaze, puts it back on the agenda.
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