Cameroon will begin taxing foreign digital platforms operating in the country without a physical presence from Jan. 1, 2026, as part of a broader push to capture revenue from the fast-growing digital economy, the tax authority said.
Under the 2026 finance law, non-resident online companies will be subject to a minimum corporate tax of three percent on revenue generated in Cameroon, according to the Directorate General of Taxes (DGI).
In cases where the scale of activity is deemed significant, companies could instead fall under the “standard regime”, which applies a corporate tax rate of 30 percent on taxable profits, the DGI said in an explanatory document.
The new tax targets digital platforms providing services to Cameroonian users despite having no physical establishment in the country a business model that has expanded rapidly in recent years, challenging traditional tax systems.
To determine eligibility, the tax authority has set two thresholds. A non-resident digital platform will be liable for the tax if it has at least 1,000 consumers in Cameroon or generates annual pre-tax revenue of at least 50 million CFA francs, equivalent to about US$83,000.
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Affected companies will be required to register, file tax returns and make payments through a dedicated digital portal operated by the DGI. The administration said the system is designed to simplify compliance for foreign firms while improving oversight.
“The objective is threefold: to capture value generated by the digital economy in Cameroon, ensure tax fairness toward local companies, and increase state revenue in a fast-growing sector,” the DGI said.
The reform aligns Cameroon with international efforts to modernise taxation in the digital age. At the global level, countries have backed an Organisation for Economic Co-operation and Development (OECD) framework aimed at ensuring multinational companies pay tax where economic activity occurs, even without a physical presence.
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That initiative includes agreement on a global minimum corporate tax rate of 15 percent for large multinational firms, including digital groups whose operations span multiple jurisdictions.
For Cameroon, however, the issue is not only about international alignment. The government faces rising public financing needs and is seeking to broaden its tax base by targeting sectors with strong growth potential, officials say.
Digital services, e-commerce and online platforms have expanded rapidly across the country, driven by increased smartphone use, mobile internet access and the widespread adoption of mobile money services.
The new levy on foreign platforms builds on a series of tax reforms introduced over the past five years to better capture revenue from digital activity.
In 2020, Cameroon adopted legislation extending value-added tax (VAT) to online business operations, a measure that took effect in 2021. Authorities said the move was aimed at reducing distortions between traditional businesses and digital operators.
Since 2023, customs duties have also been applied to imported goods purchased through online commerce platforms, in an effort to limit tax losses linked to the growing shift toward digital transactions, the finance ministry said.
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In 2022, the government introduced a tax on electronic money transfers, tapping into the rapid expansion of mobile money services. At the time, the DGI said it aimed to raise at least 20 billion CFA francs about US$33 million in additional annual revenue from the measure.
More recently, the authorities introduced a reduced tax regime for individuals earning income through digital platforms. Since 2024, a non-commercial profits tax rate of five percent has applied to income earned by individuals selling goods, providing services or sharing assets online.
With at least four major reforms targeting the sector in as many years, the digital economy is increasingly emerging as a key pillar of Cameroon’s tax strategy.
While the authorities argue the measures are necessary to ensure fairness and protect public finances, some business groups have warned that frequent tax changes could deter investment if not accompanied by clear rules and efficient administration.
The government says the latest reform seeks to strike a balance ensuring the state captures value from digital growth while integrating Cameroon more fully into evolving global tax norms.
