Cameroon
Non-commercial (BNC) business income under the progressive IRPP, not a capital gain. Effective rates run from ~11% up to 38.5%, with a possible 11% at-source withholding and a 10% additional council tax.
Non-commercial profits (bénéfices non commerciaux, BNC) under personal income tax (IRPP) - NOT capital gains; self-employment income from a liberal/non-commercial profession.
Progressive IRPP 11-38.5% on net income (top 35% + 10% CAC surcharge = 38.5%); a possible 11% at-source withholding; minimum tax 2.2-5.5% of turnover.
A voluntary CNPS self-employed scheme exists but is optional in practice; no automatic payroll social charge on independent BNC income.
Régime du réel (actual earnings) for liberal professions regardless of turnover; net profit = revenue minus deductible expenses.
No specific crypto tax law; BEAC bars banks from crypto but income remains taxable under general PIT - USDC payouts converted to XAF are ordinary taxable income.