Taxation of Companies Admitted to Economic Zones in Cameroon

Since 2013 in Cameroon, instead of industrial free zones and free points, the law on economic zones has come into force, which provides a framework and guidance for foreign investments. The purpose of this study on companies admitted to economic zones resolutely raises the issue of fiscal measures put in place by the legislator to encourage the installation and operation of companies in economic zones. These measures are considered attractive and tempting by some investors when they read the laws. Following the law on private investment in Cameroon and the more recent law governing economic zones, it has been noted that an incentive tax system has been progressively put in place to encourage the establishment and operation of companies through the reduction of taxes and duties. However, these attractive measures are to be put into perspective for companies benefiting from automatic admission, such as companies in free zones and free points. It is also put into perspective by the burdens created by the new incentive regimes.