Final days until Cameroon’s March filing deadline for 3% digital tax on offshore betting platforms
Foreign digital betting operators serving Cameroonian users must register with the country’s tax authority, declare local revenue and comply with the new 3 per cent levy introduced under the 2026 Finance Law.
Cameroon.- With days remaining before the next compliance deadline on March 15, foreign digital platforms – including offshore sports betting and online casino operators – must comply with Cameroon’s newly introduced 3 per cent digital tax under the 2026 Finance Law.
The measure, which took effect on January 1, 2026, is still relatively new, with operators continuing to adjust to the compliance requirements as the system is rolled out across the market. The reform targets foreign online platforms generating revenue from Cameroonian users without a physical presence in the country.
Under the rules issued by the Directorate General of Taxes (DGI), qualifying companies must register with the tax authority, declare revenue generated from Cameroonian users and pay the levy electronically.
Significant economic presence
A KPMG tax update stated that “non-resident companies with significant economic presence (SEP) must file a monthly return reporting their Cameroon-sourced gross receipts and pay the tax by the 15th day of the month after the taxable event”.
The DGI stated that affected foreign digital companies will pay “corporate tax at a minimum rate of 3 per cent on revenue generated in Cameroon”, according to Business in Cameroon. Platforms with larger operations may later move to a “standard regime, under which corporate tax is set at 30 per cent of taxable profit”, according to the DGI.
A platform is considered to have a significant economic presence if it has at least 1,000 users in Cameroon or earns annual pre-tax revenue of CFA50m (€76,225) locally. This threshold brings many offshore operators – including internet-based casinos and sportsbooks – under the tax net even without formal local offices.
The levy aims to ensure Cameroon captures tax revenue from the expanding digital economy, including offshore gambling platforms serving local players.
