The Cameroon Law No. 2013/004 of April 18, 2013 provides incentives for private investments in the Republic of Cameroon. There are two major types of incentives:

Common incentives 

The investor may enjoy exemptions from or reductions on payments of some taxes, duties and other related fees subject to the scale of the investment and the expected economic returns thereof i.e.,:

  1. Corporation tax;
  2. Income tax
  3. Registration duties
  4. VAT.
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Special incentives.

Special incentives apply to companies that invest in certain Government priority sectors i.e.,

  1. Development of integrated  Agriculture, fisheries, livestock, and animal husbandry projects
  2. Major hospitality, social economy and handicraft projects
  3. Real estate development and social housing projects
  4. Agro-industry, manufacturing
  5. Energy and water supply projects
  6. Regional development and decentralisation projects
    Fight against pollution and environmental protection
  7. Promotion of innovation, research and development
  8. Export promotion
  9. Promotion of vocational training and employment.


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