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Last updated : 11.05.2026

Expense rules in Cameroon.

Cameroon applies VAT at 19.25% (composite rate 17.5% + 10% CAC). CEMAC member, XAF pegged to EUR.

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Standard VAT
19.25%
Reduced rate
0% (export)
Currency
XAF (FCFA)
Standard per diem
XAF 40,000-70,000
Non-res. VAT recovery
No
Time zone
UTC+1

Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.

1Expense rules & reclaimable VAT

VAT 17.5% + 10% CAC = 19.25%. E-invoice mandatory for companies >500M XAF.
Source: Cameroon DGI
CategoryVATReclaimCap / Note
Meals19,25%DeductibleStandardized invoice
Lodging19,25%DeductibleCompany NIU
Alcohol19,25%LimitedExcluded from business meals
Fuel19,25%DeductibleStandardized invoice
Transport19,25%DeductibleTaxi/airfare
Client gifts19,25%Non-deductibleStrict cap

Receipt

Standardized invoice

NIU mandatory

Meal cap

<= XAF 25,000/pers

Above: justify

2Mileage allowance

No official mileage scale. Actual reimbursement.
Actual only
ModeAllowanceCapNote
Personal carFuelOn receipt
Company carFuel card
Taxi100% on receiptReceipt

Tracking

Logbook

Date, distance

3Per diem and travel allowances

No official tax per diem. Company policy by city.
Company policy
DestinationMealLodging / nightDaily rate
YaoundeXAF 10 000XAF 35 000XAF 65 000
DoualaXAF 12 000XAF 40 000XAF 70 000
BafoussamXAF 8 000XAF 28 000XAF 50 000
Other citiesXAF 7 000XAF 25 000XAF 45 000

Conversion

1 EUR = 656 XAF

CEMAC fixed peg

4Foreign VAT recovery

VAT recovery residents only.
Residents only
ZoneMechanismDeadlineMethod
Resident companiesVAT creditMonthly (15th)VAT return
Non-residentsNoneFinal cost
Free zonesExemptionPer approvalFZ regime

Statute of limitations

4 years

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