What You Need to Know
Cameroon will implement a new tax on foreign digital platforms starting January 1, 2026. The tax, set at a minimum of 3% on revenues generated within the country, aims to ensure fairness for local businesses and boost state revenue from the growing digital economy. Companies with significant operations may face higher rates.
Africa. Cameroon will begin implementing a new tax on foreign digital platforms starting January 1, 2026, as announced by the General Directorate of Taxes.
The 2026 finance law stipulates that these companies will be subject to a minimum corporate tax rate of 3% on revenues generated within Cameroon. According to an official document, some platforms may transition to the “ordinary system” if they exceed a certain activity threshold, in which case the tax rate will be 30% on taxable profits.
Tax authorities require that a platform has a network of at least 1,000 consumers in Cameroon or generates annual pre-tax revenues of at least 50 million Central African Francs (with the US dollar equating to 560 Central African Francs). Registration, declaration submission, and payment of dues will be conducted through a dedicated digital platform launched by the General Directorate of Taxes.
The tax administration stated that the goal of this initiative is to “benefit from the value generated by the digital economy in Cameroon, ensure tax fairness towards local companies, and increase state revenues in a rapidly growing sector.”
In recent years, several reforms have targeted the digital economy. In 2020, the finance law was enacted to collect value-added tax on online business activities, which took effect in 2021.
Since 2023, authorities have begun collecting customs duties on goods imported through e-commerce. In 2022, a tax was imposed on electronic money transfers, aiming to collect at least an additional 20 billion Central African Francs annually. Since 2024, a reduced rate of 5% has been applied to non-commercial profits earned by individuals through digital platforms.
In recent years, Cameroon has undertaken several reforms targeting the digital economy. In 2020, a budget law was enacted to collect value-added tax on online business activities, which took effect in 2021. By 2023, authorities began collecting customs duties on goods imported via e-commerce, while in 2022, a tax was introduced on electronic money transfers to generate additional revenue. These measures reflect the government’s commitment to harnessing the digital economy’s potential.
