Since the 1st January 2026, Cameroon crosses a new stage in the fiscal regulation of the digital economy. Now, all online platforms doing business on the national territory without having a physical establishment will be subject to the tax. In fact, the 2026 finance law subjects these companies to Payment of Corporate Tax (IS), at a minimum rate of 3% of the figure of business carried out locally, according to the details of the General Directorate of Taxes (DGI).

However, the measure provides for a modulation of taxation by depending on the extent of activities in the country. Digital businesses concerned can switch to the common law regime, with an IS corresponding to 30% of the real profit. To be eligible for this levy, two alternative criteria are selected: have a network of at least 1,000 consumers in Cameroon, or achieve an annual turnover excluding taxes of at least 50 million FCFA.

The DGI specifies that the registration of digital companies, tax declarations and payments will be made via a dedicated digital platform. Through this reform, the tax administration pursues a triple objective: to capture the value created by the digital economy on the national territory, establish greater fiscal equity with respect to local businesses and increase government revenue in a sector in strong expansion.

This reform is part of the international dynamic. led by the Organization for Economic Cooperation and Development (OECD). Faced with the fiscal challenges posed by the digitization of the economy, a Indeed, there was a global consensus in favor of a minimum taxation of 15% of the profits of multinationals, including those operating without a presence physical in countries where they generate value.

In Cameroon, however, the challenge goes beyond aligning with international standards. Taxation of non-resident digital businesses also responds to the need to mobilize more resources to finance public policies. In this context, the government is prioritizing high-growth sectors, including digital technology, in order to broaden the base fiscal and strengthen fiscal revenues.

This new measure completes a series reforms that have been under way for several years. The 2020 finance law had already established the collection of VAT on online commerce, effective since 2021. Since 2023, customs duties have also been levied on imported goods from e-commerce, in order to limit losses taxes linked to the increasing dematerialization of