Cameroon Salary Calculator 2026 - IRPP + CNPS
Free Cameroon salary calculator (2026): estimate take-home pay for employees and the self-employed. Progressive income tax (IRPP) 10-35% plus the 10% CAC surcharge, the 30% abatement, CNPS pension, CFC and RAV. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Cameroon (2026)
Educational model - not a DGI assessment, not a tax return, not tax advice. Currency XAF (CFA franc).
Employee (salarie)
- IRPP is progressive (annual scale): 10% up to 2,000,000, 15% to 3,000,000, 25% to 5,000,000, then 35% above. Convention: annualize the monthly salary, apply the annual scale, divide by 12.
- Net taxable salary = gross minus a 30% professional-expense abatement minus the employee CNPS pension minus a fixed XAF 500,000/year abatement. Salaries below XAF 62,000/month are not subject to IRPP withholding.
- CAC (Centimes Additionnels Communaux): a 10% surcharge on the IRPP.
- Other employee withholdings: CNPS PVID 4.2% (ceiling 750,000/month), CFC (Credit Foncier) 1% of gross, RAV (audiovisual royalty) a fixed monthly amount by band (up to 13,000/month).
- Employer CNPS: PVID 4.2% + family allowances 7% (ceiling 750,000) + work injury 1.75/2.5/5% by risk class on full salary with no ceiling. The employer also pays CFC 1.5% + FNE 1%. SMIG 2026 = XAF 60,000/month.
Sources: DGI - tax authority, MINFI - payroll withholdings (CFC/FNE/RAV/CAC), CNPS Cameroon.
Self-employed (regime du reel)
- The IRPP scale applies to net professional profit (revenue minus deductible expenses), with the 10% CAC surcharge, floored at the minimum tax of 2.2% (CAC included) of annual turnover.
- Out of scope (documented alternative): the IGS (Impot General Synthetique, a flat amount by turnover class for turnover up to 50M, replacing the old Impot Liberatoire + Regime Simplifie since LF 2025). CNPS for independents is voluntary.