The finance bill of the Republic of Cameroon introduced new taxes in the hospitality and accommodation sector, which included the tourist tax rate.
The government also requested subject owners of furnished flats to pay corporate tax (IS) and Value Added Tax (VAT).
Tourist Tax in Cameroon
Hence, the Cameroon government levies tourist tax on all who use paid accommodations. The tax is levied on stays in classified or non-classified accommodation facilities like hotels, guest houses, etc. It is paid for by persons that are accommodated in such facilities.
How is the Tourist Tax Collected in Cameroon?
The accommodation facility collects the tax on behalf of the tax authority. Accommodation facilities include hotels, inns, motels, and furnished residences. The collected tax is paid to the tax center of the jurisdiction of the mandated tax collector, in this case, the accommodation facility. This is done by the 15th day of the month when the transaction was carried out.
What is the Tourist Tax Rate?
The tourist tax rate in Cameroon is paid by the accommodating structure. Accommodating structures could be motels, hotels, or furnished apartments.
The rates are as follows:
- One-star hotels and other unclassified accommodation facilities collect and pay 500 FCFA per night.
- Two-star hotels collect and pay 1000 FCFA per night
- 3-star hotels collect and pay 3000 FCFA per night
- Four-star hotels collect and pay 4000 FCFA per night
- 5-star hotels collect and pay 5000 FCFA per night.
Tourist Tax Revenue Allocation
The proceeds of the tourist tax in Cameroon are shared between the state and the local council of the area:
- The local council where the tax was collected gets the remaining 20 percent of the collected tax
- The state gets 80 percent of the tourist tax collected.