On 31 December 2014, Cameroon ratified the pending income tax treaty with Morocco. The treaty, signed 7 September 2012, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Cameroonian personal income tax plus surcharges, company tax and the minimum tax on companies plus surcharges, the special tax on income paid to persons resident out of Cameroon, and the hou…