Bitcoin Tax in Cameroon (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The Direction Generale des Impots explainer on the personal income tax (IRPP) describes the general rules of the Code general des impots and never mentions crypto, virtual or digital assets. That explainer says article 24 of the CGI applies the IRPP to seven categories of income: salaries and pensions, income from movable capital, property income, craft, industrial and commercial profits, agricultural profits, profits of non-commercial professions, and non-commercial income. Anyone with a tax domicile in Cameroon must declare worldwide income under article 25. The impot sur les revenus de capitaux mobiliers (IRCM) taxes the profit on selling securities such as shares, bonds and company shares at 16.5% (15% IRCM plus 10% of that amount as centimes additionnels communaux), computed as sale price minus purchase price, with gains under 500,000 FCFA a year exempt. The page states those rules for securities only and does not say whether they reach bitcoin.

Regime: No crypto-specific rule
Tax authority: Direction Generale des Impots (DGI), Ministry of Finance
Framework: Code general des impots (CGI), articles 24, 25 and 74 bis (impot sur le revenu des personnes physiques, IRPP)
Losses: For the securities gains the IRCM section describes, the DGI explainer says the tax applies to the positive difference between the sale price and the purchase price, and if you sell at a loss there is no taxable gain; it says nothing about offsetting or carrying losses forward, and nothing about bitcoin.
Reporting duty: Under article 74 bis of the CGI, as stated in the DGI explainer, non-professional taxpayers who receive income must file an annual recapitulative income declaration by 30 June each year, and every tax resident must declare worldwide income under article 25; the page does not say how a bitcoin gain would be reported.

What is not taxed

Under the IRCM section of the DGI explainer, gains on the sale of securities below 500,000 FCFA a year, and gains on securities listed on the Bourse des Valeurs Mobilieres de l'Afrique Centrale (BVMAC), are exempt; the page states this for securities such as shares, bonds and company shares and does not say whether it reaches bitcoin.
For salaried income, the DGI explainer states a 30% flat deduction for professional expenses and an allowance of 500,000 F CFA before the progressive IRPP scale is applied.

Frequently asked questions

Does Cameroon have a bitcoin or crypto tax rule?

The Direction Generale des Impots explainer on the personal income tax (IRPP) describes the general rules of the Code general des impots and never mentions crypto, virtual or digital assets.

What are the personal income tax rates in Cameroon?

For salaries, the DGI explainer shows a progressive scale after a 500,000 F CFA allowance: 10% up to 2,000,000 F CFA, 15% from 2,000,001 to 3,000,000, 25% from 3,000,001 to 5,000,000 and 35% above 5,000,000 F CFA, plus a 10% surcharge as centimes additionnels communaux.

Do I have to declare foreign income in Cameroon?

Yes. The explainer says every tax resident of Cameroon must declare all worldwide income, whether from Cameroonian or foreign sources, under article 25 of the CGI. Non-professional taxpayers file an annual recapitulative declaration by 30 June each year under article 74 bis.

What happens if I pay income tax late in Cameroon?

The explainer cites article L 106 of the CGI: late payment of IRPP carries interest of 1.5% per month of delay, capped at 50%, plus a penalty of 10% per month of delay, capped at 30% of the tax due.

Sources

The authority itself: Direction Generale des Impots (DGI), Ministry of Finance. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Cameroon covers exchanges, payment methods and legality for residents.