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5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividends

Dividends received from companies that are incorporated and registered in Cameroon and from foreign companies authorized to operate in Cameroon are deemed Cameroonian sourced.

Interest

Interest paid by Cameroonian residents to non-residents is deemed Cameroonian sourced.

Royalties

Royalty fees paid for the use of intellectual property in Cameroon, is deemed Cameroonian sourced.

Rental income

Rental income from property situated in Cameroon, is deemed Cameroonian sourced.

Service fees

Service fees paid to a non-resident are deemed Cameroonian sourced if any of the following conditions are met:

  • The services are rendered within Cameroon
  • The services are rendered outside Cameroon for Cameroonian residents by non-residents or for earning income effectively subject to Cameroonian tax