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5.4. Tax Base for Non-Resident Entities

Non-residents deriving income through an enterprise carried out in Cameroon in the form of a fixed establishment are subject to tax in Cameroon in much the same way as a resident company. Head office overhead, management and technical assistance fees are deductible generally up to a maximum of 5% of turnover (other percentages may apply in specific situations, see Sec. 6.5.). Non-residents without a business establishment in Cameroon are taxed therein by way of final withholding taxes on defined Cameroon-source income.