16/04/2026
🛑Agro-pastoral in Cameroon: exempt but not tax-free
Many think that agro-pastoral activities do not pay taxes.
This is false.
The agro-pastoral sector certainly benefits from an incentive tax regime, but it remains fully regulated by the General Tax Code.
📌The agro-pastoral sector includes:
• agriculture
• breeding
• fishing
• related primary processing activities
These are economic activities in their own right, therefore taxable, falling under the general rules of the CGI applicable to productive activities.
📌The CGI provides several incentive measures in favor of this sector.
📚 Reference: CGI – Article C.47: Land properties allocated to agricultural or pastoral use are exempt from Land Property Tax (TPF).
⚠️important clarification:
• this exemption concerns exploited land
• it does not include buildings for administrative or commercial use
📌VAT: partial exemption depending on the activity
📚 References: CGI – Articles 128 and following; Article 149: Unprocessed agricultural products generally benefit from a VAT exemption.
But as soon as there is processing (industrial production, packaging, structured sales)
the activity becomes taxable for VAT
You should know that the agro-pastoral business remains a business, therefore it is taxable.
📚 Reference: CGI – Article 26 et seq. (IRPP – BIC): Income derived from agricultural activities is taxable:
• to the IGS for small farms
• to the IRPP (BIC) or the IS for organized structures
So: exemption ≠ absence of tax
We will therefore say that an agro-pastoral company must:
• get registered
• declare your activity
• pay tax according to your regime (IGS or real)
• keep accounts (if real regime)
📚 Reference: CGI – general reporting obligations
It can also be submitted:
• VAT (case of transformation)
• withholding taxes (salaries, service providers)
📌Sector-specific taxes
📚 Reference: CGI – Article C.63 et seq.
The agro-pastoral sector is subject to certain local taxes: livestock tax and slaughter tax.
📌Additional tax benefits
📚 Reference: CGI – Articles 545 et seq. (registration rights)
The legislator provides for relief on the acquisition of agricultural land and certain agricultural financing
Many people think: “I farm, so I don’t pay anything”. In reality, you are exempt on certain elements but taxed on your activity. The agro-pastoral sector is a strategic sector. This is why it is fiscally encouraged but not exempt from all taxation.
📌 Article C.47 → TPF exemption
📌 Article 149 → VAT exemption (specific cases)
📌 Article 26 → income taxation
📌 Article C.63 → local taxation
And in taxation, you have to differentiate between:
targeted exemption and total absence of tax, because it is not the agricultural activity that protects you, it is the way in which you are structured and declared.
By Me. SONNA Sandra (Tax advisor)
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