Tax Map · Relocation rankings

Tax residency in Cameroon

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• Tax residence (tax domicile) in Cameroon if an individual of foreign nationality stays in Cameroon for more than 183 days in a calendar year, unless the work performed in Cameroon is of an accessory nature
• Resident if the individual's principal centre of interest or business is in Cameroon
• Resident if the individual's place of abode is in Cameroon (including spending more than 183 days in Cameroon in the tax year)

Cameroon has no investment or nomad visa; long-term residence generally requires a work-based long-stay visa plus a residence permit tied to employment, study, family reunion or approved business activity.

Cameroon uses day‑count and connection tests (centre of interest / abode) rather than citizenship or a long tail; once you cease to meet these tests and are genuinely no longer resident, worldwide-tax liability ends, though you must obtain a tax clearance certificate when leaving.

“Individuals of foreign nationality who stay in Cameroon for more than 183 days (in a calendar year) shall be considered as tax domiciled in Cameroon.[4] Basis – Individuals resident in Cameroon are taxable on their worldwide income; nonresidents are taxable only on their Cameroon-source income. Residence – An individual is resident in Cameroon if his/her principal centre of interest or business is in Cameroon or place of abode is in Cameroon (i.e. more than 183 days in a tax year are spent in Cameroon).[5]” — Direction Générale des Impôts (via Section 25 GTC, as summarized by PwC)

Estimate — confirm against the linked sources. See methodology.