{"id":138,"date":"2025-10-09T12:42:04","date_gmt":"2025-10-09T12:42:04","guid":{"rendered":"https:\/\/cabinetcaeac.com\/blog\/?p=138"},"modified":"2025-10-09T12:42:04","modified_gmt":"2025-10-09T12:42:04","slug":"champ-dapplication-de-lis-qui-paie-cet-impot","status":"publish","type":"post","link":"https:\/\/cabinetcaeac.com\/blog\/champ-dapplication-de-lis-qui-paie-cet-impot\/","title":{"rendered":"Champ d’application de l’is : qui paie cet impot ?"},"content":{"rendered":"

\u00a0<\/p>\n

Toutes les entreprises camerounaises ne sont pas soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s. Le r\u00e9gime d\u2019imposition d\u00e9pend essentiellement de la forme juridique, de la nature de l\u2019activit\u00e9 et parfois d\u2019un choix fiscal d\u00e9lib\u00e9r\u00e9. Comprendre le champ d\u2019application de l\u2019IS est fondamental pour structurer correctement votre entreprise et optimiser votre fiscalit\u00e9.<\/p>\n

\u00a0<\/p>\n

Qu\u2019est-ce que le Champ d\u2019Application de l\u2019IS ?<\/strong><\/p>\n

D\u00e9finition l\u00e9gale<\/strong><\/p>\n

Selon l\u2019article 3 du CGI, l\u2019IS s\u2019applique aux personnes morales exer\u00e7ant une activit\u00e9 lucrative au Cameroun, qu\u2019elles soient de droit camerounais ou \u00e9trang\u00e8res disposant d\u2019un \u00e9tablissement stable sur le territoire.<\/p>\n

Principe de territorialit\u00e9<\/strong><\/p>\n

L\u2019IS frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s au Cameroun, quelle que soit la nationalit\u00e9 de la soci\u00e9t\u00e9. Une entreprise \u00e9trang\u00e8re avec une succursale locale est donc assujettie.<\/p>\n

\u00a0<\/p>\n

Entreprises Obligatoirement Soumises \u00e0 l\u2019IS<\/strong><\/p>\n

    \n
  1. Les Soci\u00e9t\u00e9s de Capitaux<\/strong><\/li>\n<\/ol>\n

    Soci\u00e9t\u00e9s Anonymes (SA)<\/strong><\/p>\n

      \n
    • Forme la plus structur\u00e9e<\/li>\n
    • Capital minimum : 10M FCFA (SA ferm\u00e9e) ou 100M FCFA (SA ouverte)<\/li>\n
    • Assujettissement automatique \u00e0 l\u2019IS<\/li>\n<\/ul>\n

      Soci\u00e9t\u00e9s \u00e0 Responsabilit\u00e9 Limit\u00e9e (SARL)<\/strong><\/p>\n

        \n
      • Forme privil\u00e9gi\u00e9e des PME<\/li>\n
      • Capital minimum : 100 000 FCFA<\/li>\n
      • Soumises obligatoirement \u00e0 l\u2019IS<\/li>\n<\/ul>\n

        Soci\u00e9t\u00e9s en Commandite par Actions (SCA)<\/strong><\/p>\n

          \n
        • Forme hybride<\/li>\n
        • Assujettissement syst\u00e9matique \u00e0 l\u2019IS<\/li>\n<\/ul>\n
            \n
          1. Certaines Soci\u00e9t\u00e9s Civiles<\/strong><\/li>\n<\/ol>\n

            Soci\u00e9t\u00e9s civiles \u00e0 caract\u00e8re commercial<\/strong><\/p>\n

              \n
            • Soci\u00e9t\u00e9s civiles immobili\u00e8res de promotion\/vente<\/li>\n
            • Soci\u00e9t\u00e9s civiles exer\u00e7ant une activit\u00e9 commerciale<\/li>\n
            • Assimilation fiscale aux soci\u00e9t\u00e9s commerciales<\/li>\n<\/ul>\n
                \n
              1. \u00c9tablissements Publics Industriels et Commerciaux<\/strong><\/li>\n<\/ol>\n

                EPIC et organismes assimil\u00e9s<\/strong><\/p>\n

                  \n
                • \u00c9tablissements publics autonomes \u00e0 vocation commerciale<\/li>\n
                • Soumis \u00e0 l\u2019IS sur leurs activit\u00e9s lucratives<\/li>\n<\/ul>\n
                    \n
                  1. Succursales de Soci\u00e9t\u00e9s \u00c9trang\u00e8res<\/strong><\/li>\n<\/ol>\n

                    \u00c9tablissements stables au Cameroun<\/strong><\/p>\n

                      \n
                    • Filiales de groupes internationaux<\/li>\n
                    • Succursales permanentes<\/li>\n
                    • Impos\u00e9es sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s localement<\/li>\n<\/ul>\n

                      \u00a0<\/p>\n

                      Entreprises Non Soumises \u00e0 l\u2019IS (R\u00e9gime IR)<\/strong><\/p>\n

                        \n
                      1. Entreprises Individuelles<\/strong><\/li>\n<\/ol>\n

                        Commer\u00e7ants et artisans<\/strong><\/p>\n

                          \n
                        • Personne physique exer\u00e7ant en nom propre<\/li>\n
                        • Impos\u00e9e \u00e0 l\u2019IRPP (Imp\u00f4t sur le Revenu des Personnes Physiques)<\/li>\n
                        • Cat\u00e9gorie BIC (B\u00e9n\u00e9fices Industriels et Commerciaux)<\/li>\n<\/ul>\n
                            \n
                          1. Soci\u00e9t\u00e9s de Personnes<\/strong><\/li>\n<\/ol>\n

                            Soci\u00e9t\u00e9s en Nom Collectif (SNC)<\/strong><\/p>\n

                              \n
                            • Transparence fiscale : pas d\u2019IS au niveau soci\u00e9t\u00e9<\/li>\n
                            • Chaque associ\u00e9 impos\u00e9 \u00e0 l\u2019IR sur sa quote-part<\/li>\n<\/ul>\n

                              Soci\u00e9t\u00e9s en Commandite Simple (SCS)<\/strong><\/p>\n

                                \n
                              • M\u00eame r\u00e9gime que les SNC<\/li>\n
                              • Possibilit\u00e9 d\u2019option pour l\u2019IS<\/li>\n<\/ul>\n
                                  \n
                                1. Soci\u00e9t\u00e9s Civiles Professionnelles<\/strong><\/li>\n<\/ol>\n

                                  Professions lib\u00e9rales<\/strong><\/p>\n

                                    \n
                                  • Avocats, m\u00e9decins, architectes, experts-comptables<\/li>\n
                                  • Impos\u00e9es \u00e0 l\u2019IRPP cat\u00e9gorie BNC (B\u00e9n\u00e9fices Non Commerciaux)<\/li>\n
                                  • Sauf option expresse pour l\u2019IS<\/li>\n<\/ul>\n
                                      \n
                                    1. Associations Non Lucratives<\/strong><\/li>\n<\/ol>\n

                                      Organisations \u00e0 but non lucratif<\/strong><\/p>\n

                                        \n
                                      • Pas d\u2019activit\u00e9 commerciale<\/li>\n
                                      • Exon\u00e9r\u00e9es d\u2019IS<\/li>\n
                                      • Sous condition de non-lucrativit\u00e9 effective<\/li>\n<\/ul>\n

                                        IS vs IR : Tableau Comparatif<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
                                        Crit\u00e8re<\/strong><\/td>\nImp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/strong><\/td>\nImp\u00f4t sur le Revenu (IR)<\/strong><\/td>\n<\/tr>\n<\/thead>\n
                                        Redevable<\/strong><\/td>\nLa soci\u00e9t\u00e9 elle-m\u00eame<\/td>\nLes associ\u00e9s individuellement<\/td>\n<\/tr>\n
                                        Taux<\/strong><\/td>\n25% ou 30% + CAC<\/td>\nBar\u00e8me progressif 10-35%<\/td>\n<\/tr>\n
                                        Acomptes<\/strong><\/td>\nMensuels (2% CA)<\/td>\nAnnuel ou mensuel selon r\u00e9gime<\/td>\n<\/tr>\n
                                        D\u00e9claration<\/strong><\/td>\nDSF annuelle<\/td>\nD\u00e9clarations personnelles<\/td>\n<\/tr>\n
                                        Dividendes<\/strong><\/td>\nTax\u00e9s \u00e0 15% IRCM<\/td>\nInclus dans revenu global<\/td>\n<\/tr>\n
                                        D\u00e9ficits<\/strong><\/td>\nReports illimit\u00e9s<\/td>\nReport limit\u00e9 4 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        \u00a0<\/p>\n

                                        L\u2019Option pour l\u2019IS : Quand et Pourquoi ?<\/strong><\/p>\n

                                        Structures pouvant opter pour l\u2019IS<\/strong><\/p>\n

                                          \n
                                        • Soci\u00e9t\u00e9s en nom collectif (SNC)<\/li>\n
                                        • Soci\u00e9t\u00e9s en commandite simple (SCS)<\/li>\n
                                        • Soci\u00e9t\u00e9s civiles professionnelles<\/li>\n
                                        • Entreprises individuelles (sous conditions)<\/li>\n<\/ul>\n

                                          Avantages de l\u2019option IS<\/strong><\/p>\n

                                          \u2705 Taux proportionnel vs bar\u00e8me progressif
                                          \n\u2705 Meilleure image aupr\u00e8s des banques
                                          \n\u2705 Facilite l\u2019entr\u00e9e d\u2019investisseurs
                                          \n\u2705 Report illimit\u00e9 des d\u00e9ficits
                                          \n\u2705 Optimisation de la r\u00e9mun\u00e9ration dirigeants<\/p>\n

                                          Inconv\u00e9nients potentiels<\/strong><\/p>\n

                                          \u274c Double imposition (IS puis IRCM sur dividendes)
                                          \n\u274c Formalisme comptable plus lourd
                                          \n\u274c Option irr\u00e9vocable pendant 5 ans
                                          \n\u274c Moins avantageux si b\u00e9n\u00e9fices faibles<\/p>\n

                                          \u00a0<\/p>\n

                                          Cas Pratiques et Situations Concr\u00e8tes<\/strong><\/p>\n

                                          Cas 1 : Cabinet d\u2019Avocats Associ\u00e9s<\/strong><\/p>\n

                                          Structure initiale :<\/strong> SCP (Soci\u00e9t\u00e9 Civile Professionnelle)
                                          \nR\u00e9gime par d\u00e9faut :<\/strong> IR (BNC)
                                          \nB\u00e9n\u00e9fice annuel :<\/strong> 200M FCFA
                                          \n3 associ\u00e9s \u00e0 parts \u00e9gales<\/strong><\/p>\n

                                          Sans option IS :<\/strong><\/p>\n

                                            \n
                                          • Chaque associ\u00e9 : 66,7M FCFA de revenu imposable<\/li>\n
                                          • Tranche marginale IRPP : 35%<\/li>\n
                                          • Imp\u00f4t par associ\u00e9 : ~18M FCFA<\/li>\n
                                          • Total : 54M FCFA<\/strong><\/li>\n<\/ul>\n

                                            Avec option IS :<\/strong><\/p>\n

                                              \n
                                            • IS soci\u00e9t\u00e9 : 200M \u00d7 30% = 60M FCFA<\/li>\n
                                            • Puis IRCM sur dividendes : 140M \u00d7 15% = 21M<\/li>\n
                                            • Total : 81M FCFA<\/strong><\/li>\n<\/ul>\n

                                              \ud83d\udc49 Dans ce cas, l\u2019IR reste plus avantageux.<\/p>\n

                                              Cas 2 : Soci\u00e9t\u00e9 de BTP<\/strong><\/p>\n

                                              Structure :<\/strong> SARL
                                              \nR\u00e9gime obligatoire :<\/strong> IS
                                              \nCA : 4 milliards FCFA<\/strong>
                                              \nB\u00e9n\u00e9fice : 500M FCFA<\/strong><\/p>\n

                                              IS d\u00fb :<\/strong><\/p>\n

                                                \n
                                              • 500M \u00d7 30% = 150M FCFA<\/li>\n
                                              • CAC 10% : 15M FCFA<\/li>\n
                                              • Total : 165M FCFA<\/strong><\/li>\n<\/ul>\n

                                                Pas de choix possible : assujettissement automatique.<\/p>\n

                                                Cas 3 : Entrepreneur Individuel Tech<\/strong><\/p>\n

                                                Activit\u00e9 :<\/strong> D\u00e9veloppement web
                                                \nCA pr\u00e9visionnel :<\/strong> 80M FCFA
                                                \nB\u00e9n\u00e9fice attendu :<\/strong> 50M FCFA<\/p>\n

                                                Analyse :<\/strong><\/p>\n

                                                  \n
                                                • En entreprise individuelle (IR) : ~14M FCFA<\/li>\n
                                                • En cr\u00e9ant une SARL (IS) : 12,5M + 5,6M IRCM = 18,1M<\/li>\n
                                                • Meilleure option : entreprise individuelle<\/strong><\/li>\n<\/ul>\n

                                                  \u00a0<\/p>\n

                                                  Proc\u00e9dure d\u2019Option pour l\u2019IS<\/strong><\/p>\n

                                                  \u00c9tape 1 : D\u00e9lib\u00e9ration des associ\u00e9s<\/strong><\/p>\n

                                                  D\u00e9cision prise en assembl\u00e9e g\u00e9n\u00e9rale extraordinaire avec modification des statuts si n\u00e9cessaire.<\/p>\n

                                                  \u00c9tape 2 : Notification \u00e0 l\u2019administration<\/strong><\/p>\n

                                                  D\u00e9p\u00f4t d\u2019une demande \u00e9crite motiv\u00e9e aupr\u00e8s du centre des imp\u00f4ts comp\u00e9tent avant le 31 janvier de l\u2019ann\u00e9e d\u2019application.<\/p>\n

                                                  \u00c9tape 3 : Confirmation<\/strong><\/p>\n

                                                  L\u2019administration dispose de 30 jours pour accepter ou refuser (silence = acceptation).<\/p>\n

                                                  \u00c9tape 4 : Application<\/strong><\/p>\n

                                                  L\u2019option prend effet imm\u00e9diatement et reste valable 5 ans minimum.<\/p>\n

                                                  Conseils Strat\u00e9giques<\/strong><\/p>\n

                                                    \n
                                                  1. Choisissez la forme juridique selon votre fiscalit\u00e9<\/strong><\/li>\n<\/ol>\n

                                                    La structure juridique a un impact fiscal majeur. Anticipez d\u00e8s la cr\u00e9ation.<\/p>\n

                                                      \n
                                                    1. Simulez avant d\u2019opter<\/strong><\/li>\n<\/ol>\n

                                                      Comparez les charges fiscales r\u00e9elles sur 3-5 ans avec un expert-comptable.<\/p>\n

                                                        \n
                                                      1. Consid\u00e9rez vos perspectives de croissance<\/strong><\/li>\n<\/ol>\n

                                                        L\u2019IS devient souvent plus avantageux \u00e0 partir d\u2019un certain niveau de b\u00e9n\u00e9fices.<\/p>\n

                                                          \n
                                                        1. Pensez financement<\/strong><\/li>\n<\/ol>\n

                                                          Les banques et investisseurs pr\u00e9f\u00e8rent g\u00e9n\u00e9ralement les soci\u00e9t\u00e9s \u00e0 l\u2019IS.<\/p>\n

                                                            \n
                                                          1. Revoyez p\u00e9riodiquement<\/strong><\/li>\n<\/ol>\n

                                                            \u00c0 chaque changement significatif d\u2019activit\u00e9, r\u00e9\u00e9valuez la pertinence de votre r\u00e9gime.<\/p>\n

                                                            \u00a0<\/p>\n

                                                            Le champ d\u2019application de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s au Cameroun concerne principalement les soci\u00e9t\u00e9s de capitaux, mais offre \u00e9galement des possibilit\u00e9s d\u2019option aux autres structures. Le choix entre IS et IR doit r\u00e9sulter d\u2019une analyse approfondie de votre situation sp\u00e9cifique, de vos objectifs de d\u00e9veloppement et de votre strat\u00e9gie patrimoniale. L\u2019accompagnement par un professionnel est vivement recommand\u00e9 pour optimiser cette d\u00e9cision structurante.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"

                                                            \u00a0 Toutes les entreprises camerounaises ne sont pas soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s. Le…<\/p>\n","protected":false},"author":2,"featured_media":139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nChamp d'application de l'is : qui paie cet impot ?<\/title>\n<meta name=\"description\" content=\"SA, SARL, soci\u00e9t\u00e9s civiles, entreprises individuelles : d\u00e9couvrez quelles structures juridiques sont soumises \u00e0 l'IS au Cameroun et les alternatives fiscales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cabinetcaeac.com\/blog\/champ-dapplication-de-lis-qui-paie-cet-impot\/\" \/>\n<meta property=\"og:locale\" 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