Direction Generale des Impots (DGI)
Form IRPP — Monthly Payroll Withholding Declaration
Report monthly IRPP withholding and payroll taxes to the Direction Generale des Impots
- Form ID
- IRPP
- Who must file
- All employers paying salaries, wages, or allowances to employees in Cameroon
- Filing frequency
- Monthly
- Filing deadline
- 15th of the month following the payroll month
- Regulator
- Direction Generale des Impots (DGI)
The Monthly Payroll Withholding Declaration is filed with the Direction Generale des Impots by all employers in Cameroon. Employers calculate and withhold IRPP (Impot sur le Revenu des Personnes Physiques) from each employee's gross pay using progressive tax brackets, plus an additional payroll tax of 2.5% on gross salaries.
A separate CNPS (Caisse Nationale de Prevoyance Sociale) contribution declaration covering pension, family benefit, and industrial accident branches must also be submitted to CNPS by the same deadline. Failure to withhold and remit results in penalties equal to the unpaid tax amount plus monthly interest. Filing is done via the DGI teledeclaration portal.
Learn more about how HeadOffice can help you manage payroll for your Cameroonian business and stay compliant with your tax obligations.