Cameron | 2026 Finance Law Promulgated
On 17 December 2025, President of the Republic, His Excellency Paul Biya, promulgated the Finance Law for the financial year 2026. There are no direct amendments to employment tax rates. However, the Law has enacted new Personal Income Tax (PIT) incentives and measures that impact employer taxes effective 1 January 2026.
Legislative summary of changes:
Youth employment tax credit
Companies subject to the actual earnings tax system or that are members of an Approved Management Center benefit from a tax exemption on salaries paid to Cameroonian graduates under the age of 35 hired for their first job, internship, or professional apprenticeship. This exemption applies for up to three years and excludes social security contributions.
- With effect from 1 January 2026, individuals domiciled in Cameroon for tax purposes will be eligible for a tax credit for cash or in-kind donations made to approved entities involved in the training, supervision, or integration of young persons under the age of 35.
- The tax credit is set at 20% of the donation value, capped at 25 million CFA francs per taxpayer per year, and is deductible against the Personal Income Tax (PIT) as part of the annual tax return.
- Legal reference: Section 105a of the Finance Law.
Support measures for persons with disabilities
- Persons with disabilities presenting a permanent impairment of at least fifty percent (50%), duly certified by the Ministry in charge of social affairs and holding a valid disability card, shall benefit from the following advantages:
- A fifty percent (50%) reduction on the rate of the General Synthetic Tax (GST / IGS) and on the business license fee, for those subject to the General Synthetic Tax regime
- Exemption from taxes on salaries and employer tax contributions, excluding social security contributions.
- Individuals who are domiciled in Cameroon for tax purposes may claim a PIT tax credit for cash or in-kind donations made to approved organisations supporting disabled or sick persons. The credit equals 20% of the donation value, capped at 25 million CFA francs per year, and is deducted from PIT as part of the annual tax return.
- Legal reference: Sections 124c and 124h of the Finance Law.
Additional information
The
2026 Finance Law is available on the Ministry of Finance and Budget website.
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