Cameroon will begin taxing foreign online gaming and other platforms operating in the country without a physical presence starting January 1, 2026, according to the tax authority. Under the 2026 finance law, these companies will face a corporate tax of a minimum rate of 3% on revenue generated in Cameroon. Depending on their operational scale, this taxation may shift to a “standard regime,” where corporate tax is set at 30% of taxable profit, as clarified in a document from the Directorate General of Taxes (DGI).

Eligibility criteria have been established for non-resident online platforms: they must either maintain 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 handled through a dedicated DGI digital platform. The tax administration outlined three objectives: to capture value generated by the digital economy in Cameroon, ensure tax fairness toward local companies, and increase state revenue in this fast-growing sector.

This reform aligns with an Organisation for Economic Co-operation and Development (OECD) framework. There is a global consensus emerging around a minimum tax of 15% on the profits of multinational companies, including those without a physical presence. For Cameroon, this issue extends beyond international alignment. Taxing non-resident digital companies addresses the government’s growing public financing needs. The government is increasingly focusing on high-growth sectors, like digital businesses, to broaden its tax base.

This move is part of a series of reforms aimed at improving tax collection. The 2020 finance law, which took effect in 2021, introduced value-added tax on online business operations. Customs duties on imported goods from online commerce have been collected since 2023 to limit tax losses from the ongoing shift toward digital transactions.

In 2022, a tax on electronic money transfers was introduced to tap into the expansion of mobile money, with the DGI aiming to collect at least 20 billion CFA francs in additional revenue annually. Additionally, since 2024, a reduced non-commercial profits tax rate of 5% has been applied to income earned on digital platforms by individuals selling goods, providing services, or sharing assets as well as those involved in online gaming and gambling. With at least four reforms targeting the digital sector over the past five years, the digital economy is becoming an increasingly vital tax base in Cameroon.