• Cameroon to tax foreign online platforms from Jan. 1, 2026

• Non-resident firms face 3% minimum levy or 30% corporate tax

• Reform targets digital revenues, fairness, and broader tax base

Cameroon is set to begin taxing foreign online platforms operating in the country without a physical presence from Jan. 1, 2026, according to the tax authority.

The 2026 finance law subjects these companies to corporate tax at a minimum rate of 3% on revenue generated in Cameroon, the Directorate General of Taxes (DGI) said. Depending on the scale of their operations, this taxation may shift to a “standard regime,” under which corporate tax is set at 30% of taxable profit, a DGI document clarified.

The tax agency set eligibility criteria: a non-resident online platform must either have a network of at least 1,000 consumers in Cameroon or generate annual pre-tax revenue of at least 50 million CFA francs.

Registration, tax filings and payments will be processed through a dedicated DGI digital platform. The tax administration said 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 reform aligns with an Organisation for Economic Co-operation and Development framework. An international consensus has emerged around a global minimum tax of 15% on multinational companies’ profits, including those with no physical presence.

For Cameroon, the issue goes beyond international alignment. Taxing non-resident digital companies also responds to growing public financing needs. The government is increasingly targeting high-growth sectors, including digital, to broaden the tax base.

The move is part of a series of reforms. The 2020 finance law introduced value-added tax collection on online business operations, effective from 2021. Customs duties on imported goods from online commerce have been collected since 2023 to limit tax losses from the increasing shift toward digital transactions, the Finance Ministry said.

In 2022, a tax on electronic money transfers was introduced to tap into the expansion of mobile money. The DGI said it aimed to collect at least 20 billion CFA francs in additional revenue annually. Since 2024, a reduced non-commercial profits tax rate of 5% has applied to income earned on digital platforms by individuals selling goods, providing services, or sharing assets.

With at least four reforms targeting the sector over the past five years, the digital economy is increasingly becoming a key tax base in Cameroon.

Brice R. Mbodiam