On 30 November 2025, the
National Assembly adopted the draft Finance Bill 2026. The Ministry of Finance
published the bill and a summary of fiscal measures on 27 November. The Bill
projects a significant rise in both revenue and expenditure and introduces
several major structural reforms.
There are no direct
amendments to employment tax rates or withholding rules. However, the draft
includes new Personal Income Tax (PIT) incentives and measures that impact
employer taxes.
Overview of key
measures:
Youth employment
incentive
Companies
hiring Cameroonian graduates under 35 for their first job or internship may
benefit from an exemption from taxes on the salary paid, excluding social
security contributions.
Support measures
for persons with disabilities
Employers may be exempt from taxes on salaries
paid to individuals with a certified permanent disability of at least 50%, as
confirmed by the Ministry responsible for social affairs and supported by a
valid disability card. This exemption does not apply to social security
contributions.
Donations made by
individuals
● Individuals
tax-resident in Cameroon may claim a PIT tax credit for cash or in-kind
donations made to approved organisations supporting disabled or sick persons.
● Individuals tax-resident in Cameroon may also claim a PIT tax credit for donations made to approved organisations involved in training, supervising, or integrating young people under 35.
● 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.
Employment-related
provisions indirectly affecting PIT compliance
A new provision
stipulates that allowances, bonuses or cash benefits paid to employees will be
deductible for Corporate Income Tax purposes only if PIT was actually withheld,
except where an employee's taxable income is below 1 million CFA francs per month.
Additional
information
The draft law is
currently under parliamentary review and will only become the Finance Act for
2026 once approved and formally promulgated. If adopted, the measures will take
effect on 1 January 2026 following publication of the final law.
The
Draft
Finance Bill for 2026 is available on the Ministry of Finance and Budget
website.