L'IMP\u00d4T SUR LES SOCI\u00c9T\u00c9S AU CAMEROUN : GUIDE COMPLET POUR LES PME - Blog Cabinet CAEAC<\/title>\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\/limpot-sur-les-societes-au-cameroun-guide-complet-pour-les-pme\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'IMP\u00d4T SUR LES SOCI\u00c9T\u00c9S AU CAMEROUN : GUIDE COMPLET POUR LES PME - Blog Cabinet CAEAC\" \/>\n<meta property=\"og:description\" content=\"QUI EST CONCERN\u00c9 PAR L\u2019IS AU CAMEROUN ? 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{"id":96,"date":"2025-04-27T17:59:50","date_gmt":"2025-04-27T17:59:50","guid":{"rendered":"https:\/\/cabinetcaeac.com\/blog\/?p=96"},"modified":"2025-04-28T18:18:29","modified_gmt":"2025-04-28T18:18:29","slug":"limpot-sur-les-societes-au-cameroun-guide-complet-pour-les-pme","status":"publish","type":"post","link":"https:\/\/cabinetcaeac.com\/blog\/limpot-sur-les-societes-au-cameroun-guide-complet-pour-les-pme\/","title":{"rendered":"L’IMP\u00d4T SUR LES SOCI\u00c9T\u00c9S AU CAMEROUN : GUIDE COMPLET POUR LES PME"},"content":{"rendered":"

QUI EST CONCERN\u00c9 PAR L\u2019IS AU CAMEROUN ? FOCUS SUR LES PME<\/h2>\n
Depuis 2025, le champ d\u2019application de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) au Cameroun a \u00e9t\u00e9 pr\u00e9cis\u00e9 et \u00e9largi. De nombreuses petites et moyennes entreprises se trouvent d\u00e9sormais dans le p\u00e9rim\u00e8tre d\u2019application de cet imp\u00f4t, parfois sans m\u00eame en avoir conscience. Faisons le point sur les entit\u00e9s concern\u00e9es, avec une attention particuli\u00e8re pour les PME qui constituent l\u2019essentiel du tissu \u00e9conomique camerounais.<\/p>\n

Qui est concern\u00e9 par l\u2019IS selon le CGI 2025 ?<\/h3>\n
Le principe fondamental est simple : toute soci\u00e9t\u00e9 exer\u00e7ant une activit\u00e9 lucrative au Cameroun est soumise \u00e0 l\u2019IS. L\u2019article 3 du Code G\u00e9n\u00e9ral des Imp\u00f4ts 2025 d\u00e9finit pr\u00e9cis\u00e9ment les entit\u00e9s concern\u00e9es :<\/p>\n
\n
Les soci\u00e9t\u00e9s anonymes (SA), y compris les SA unipersonnelles<\/li>\n
Les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SARL), y compris les SARL unipersonnelles<\/li>\n
Les soci\u00e9t\u00e9s de fait, coop\u00e9ratives et \u00e9tablissements publics \u00e0 but lucratif<\/li>\n
Les soci\u00e9t\u00e9s civiles exer\u00e7ant des activit\u00e9s commerciales, industrielles, artisanales ou agricoles<\/li>\n
Les \u00e9tablissements de microfinance, quelle que soit leur forme juridique<\/li>\n<\/ul>\n
Il est essentiel de retenir que la notion de lucrativit\u00e9 est centrale dans cette d\u00e9finition. M\u00eame une entit\u00e9 publique peut \u00eatre impos\u00e9e si elle r\u00e9alise des op\u00e9rations commerciales.<\/p>\n
Focus sur les PME : les SARL particuli\u00e8rement concern\u00e9es<\/h3>\n
La SARL repr\u00e9sente la forme juridique la plus r\u00e9pandue pour les PME camerounaises. Depuis 2025, toutes les SARL, qu\u2019elles soient pluripersonnelles ou unipersonnelles, sont automatiquement soumises \u00e0 l\u2019IS, sans exception bas\u00e9e sur la taille ou le chiffre d\u2019affaires.<\/p>\n
Ainsi, un entrepreneur qui cr\u00e9e seul une SARL pour vendre des mat\u00e9riaux de construction devra obligatoirement d\u00e9clarer et payer l\u2019IS, m\u00eame s\u2019il ne r\u00e9alise que quelques ventes dans l\u2019ann\u00e9e.<\/p>\n
Le pi\u00e8ge des soci\u00e9t\u00e9s civiles : cinq activit\u00e9s \u00e0 surveiller<\/h3>\n
De nombreuses entreprises pensent \u00e9chapper \u00e0 l\u2019IS en se constituant en Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI). C\u2019est une erreur fr\u00e9quente. Si votre SCI exerce l\u2019une des activit\u00e9s suivantes, elle sera requalifi\u00e9e et assujettie \u00e0 l\u2019IS :<\/p>\n
\n
L\u2019achat-revente habituel d\u2019immeubles ou de parts sociales<\/li>\n
Le lotissement et la vente de terrains am\u00e9nag\u00e9s<\/li>\n
La location d\u2019un \u00e9tablissement commercial \u00e9quip\u00e9<\/li>\n
La location meubl\u00e9e d\u2019immeubles<\/li>\n
La pr\u00e9sence d\u2019une soci\u00e9t\u00e9 de capitaux parmi les associ\u00e9s<\/li>\n<\/ol>\n
Attention : l\u2019activit\u00e9 est jug\u00e9e commerciale m\u00eame si elle n\u2019est exerc\u00e9e qu\u2019\u00e0 titre accessoire.<\/p>\n
R\u00e9gime sp\u00e9cial pour les \u00e9tablissements publics<\/h3>\n
Une nouveaut\u00e9 importante du CGI 2025 concerne les \u00e9tablissements publics r\u00e9alisant des activit\u00e9s commerciales. Ils doivent d\u00e9sormais tenir une comptabilit\u00e9 distincte pour leurs op\u00e9rations lucratives, conforme aux r\u00e8gles du droit commercial. En l\u2019absence d\u2019une telle comptabilit\u00e9 s\u00e9par\u00e9e, toutes leurs activit\u00e9s peuvent \u00eatre requalifi\u00e9es et soumises \u00e0 l\u2019IS.<\/p>\n
<\/h3>\n
La r\u00e9forme du Code G\u00e9n\u00e9ral des Imp\u00f4ts 2025 rend l\u2019IS quasiment incontournable pour toutes les formes d\u2019entreprises camerounaises. Les PME doivent \u00eatre particuli\u00e8rement vigilantes : m\u00eame une structure juridique apparemment \u201cneutre\u201d peut basculer dans le champ de l\u2019IS selon l\u2019activit\u00e9 exerc\u00e9e.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"
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