Options for registering companies in Cameroon
Cameroon operates as a primary economic base within the Central African Economic and Monetary Community (CEMAC). The country provides direct access to the Central African market and offers opportunities in agriculture, mining, energy and infrastructure development.
The Organisation for the Harmonisation of Business Law in Africa (OHADA) provides the legal framework for corporate establishment. This uniform system gives foreign investors a predictable structure for registering local businesses.
Cameroon offers international companies the following legal structures for establishing a local presence:
Simplified limited liability company (Société par action simplifiée - SAS)
- The SAS is a highly flexible corporate structure introduced under OHADA law. It allows founders to freely determine the operating rules and governance within the articles of association.
- Shareholders face liability only up to the limit of their capital contributions. The entity can be formed by a single individual or a corporate body.
- The law does not mandate a minimum share capital for this entity type.
- A chairman manages the company and holds full authority to act on its behalf in relations with third parties.
Branch office (Succursale)
- A branch office operates as a direct legal extension of a foreign parent company. It does not possess a separate legal personality from its overseas head office.
- The foreign parent company retains full legal and financial liability for all branch operations and debts in Cameroon. The parent company must appoint a resident representative to oversee local activities.
- Under OHADA law, a branch has a maximum initial validity of two years. After this period, the foreign company must convert the branch into a local subsidiary unless the Ministry of Trade grants a specific exemption.
Representative office (Bureau de liaison)
- A representative office functions solely as a non-commercial presence. It is restricted to preparatory or auxiliary activities such as market research, promotional work and information gathering.
- This entity type is strictly prohibited from engaging in commercial transactions, signing sales contracts or generating any local income.
- The office must register with the Trade and Personal Property Rights Register (RCCM). It is exempt from corporate income tax because it does not generate profit.
Free zone company (Industrial free zone enterprise)
- The industrial free zone regime targets companies that produce goods and services exclusively for export. To qualify, an enterprise must export at least 80% of its annual production.
- Eligible companies receive substantial tax benefits, including a complete exemption from all taxes and duties for the first 10 years of operation.
- These entities also benefit from exemptions on import and export duties, which improves cash flow for international trade.
To help you choose the right structure, we have created an ‘at a glance’ summary table for the common company types that outlines key differences in formation processes, requirements and timelines. It serves as a valuable resource for foreign companies looking to set up or expand a business in Cameroon.
Comparison of the common types of companies in Cameroon
Information verified against Organisation for the Harmonisation of Business Law in Africa (OHADA)
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