Cameroon’s Ministry of Finance has issued a circular detailing the implementation of the 2026 Finance Law, introducing new tax measures to expand the fiscal base, promote digital and green taxation, and improve transparency. Key changes include new rules for non-resident digital companies, updated VAT and property tax rates, environmental levies, and revised excise duties, effective from 1 January 2026.
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year.
The circular outlines the mandatory instructions for managing the national budget for the 2026 fiscal year. It establishes a comprehensive framework for taxation, customs duties, and non-tax revenue collection, with a specific focus on digitising financial procedures to enhance transparency.
Key measures include new digital tax regulations for non-residents, environmental levies, and intensified efforts to combat commercial fraud and money laundering.
These new set of tax rules will take effect on 1 January 2026.
Significant economic presence
One of the major aspects of the 2026 Finance Law is how the government handles digital companies that don’t have a physical office in Cameroon. Under the new Significant Economic Presence rules, non-resident digital operators will be taxed if they meet either of these marks:
- They make more than FCFA 50 million in turnover in Cameroon.
- They have more than 1,000 users located within the country.
These companies will now be subject to corporate tax (IS) and must use a dedicated online portal to register and pay their dues.
Corporate and business tax changes
Starting in 2026, foreign air and sea shipping companies will be subject to corporate tax on profits earned in Cameroon, unless they are exempt under international agreements, such as tax treaties or sector-specific arrangements.
However, there are some incentives. The measures introduce a 20% tax credit for companies that hire young graduates under professional internship contracts and a 15% personal income tax credit for cash investments in the capital of small and medium-sized enterprises.
New real-time tax collection system introduced
A real-time taxation regime will automatically collect taxes, duties, and charges through mandatory electronic invoicing, with the tax authority responsible for approving and implementing the required systems.
High-turnover businesses must submit tax review reports
Taxpayers with annual revenue over FCFA 1 billion must include a tax review report from an approved advisor with their tax declaration, and the advisor is jointly liable for any tax obligations.
New VAT rates for housing
A new 10% VAT rate is being introduced for certain activities that were previously exempt, including:
- Interest on loans for buying a first home.
- The sale of social housing.
- Rentals of social housing managed by public or semi-public developers.
New progressive property tax
Property tax (TPF) is moving away from a flat rate to a progressive scale based on the value of the property:
- Properties worth up to FCFA 500 million: 0.1%.
- Properties between FCFA 500 million and 1 billion: 0.2%.
- Properties worth over FCFA 1 billion: 0.3%.
Green taxes and excise duties
A new environmental tax will apply to products that leave a large carbon footprint. This is paid by producers or importers, not directly by the consumer. Rates include:
- Cement: FCFA 2,500 per ton.
- Iron: FCFA 5,000 per ton.
- Tiles and ceramics: FCFA 10,000 per ton.
- Packaging: FCFA 15 FCFA for non-returnable alcohol bottles or carbonated beverage packages and FCFA 5 for other non-returnable packaging (plastic), capped at FCFA 1000 per unit.
Excise duties on alcohol (excluding beer) will also increase. Excise duties on imported high-end champagne could reach FCFA 100 per centilitre, while local wines will see a smaller increase of FCFA 2 to 5 per centilitre.
Customs and imported vehicles
From 2026, the tax treatment of imported vehicles will depend on their age, following the introduction of an ad valorem excise duty. Passenger cars aged 12 to 20 years and utility vehicles aged 15 to 20 years will be subject to a 12.5% duty, while passenger cars and utility vehicles older than 20 years will face a higher rate of 25%.
Personal tax (IRPP) and rent
For individuals, several changes have been introduced to the Personal Income Tax (IRPP). The abatement on exceptional income has been increased from 25% to 35%. In addition, the prepayment tax on rent has been reduced from 15% to 10%, while the conditions for exempting this tax from withholding at source have been tightened to strengthen compliance.
Earlier, on 26 November 2025, Cameroon’s Parliament adopted the 2026 Finance Act, which introduced tax measures from the 2026 Budget to expand the country’s fiscal base and strengthen revenue mobilisation.
