The measure, which took effect on January 1, 2026, is still relatively new, with operators<\/strong> continuing to adjust to the compliance requirements as the system is rolled out across the market. The reform targets foreign online platforms <\/strong>generating revenue from Cameroonian users without a physical presence<\/strong> in the country.<\/p>\n\n\n\n Under the rules issued by the Directorate General of Taxes (DGI)<\/strong>, qualifying companies must register with the tax authority, declare revenue <\/strong>generated from Cameroonian users and pay the levy electronically<\/strong>.<\/p>\n\n\n\n A KPMG tax update<\/strong> stated that \u201cnon-resident companies with significant economic presence<\/strong> (SEP) must file a monthly return reporting their Cameroon-sourced gross receipts <\/strong>and pay the tax by the 15th day of the month after the taxable event”.<\/p>\n\n\n\n The DGI stated that affected foreign digital companies<\/strong> will pay \u201ccorporate tax at a minimum rate of 3 per cent on revenue generated in Cameroon\u201d, according to Business in Cameroon. Platforms with larger operations <\/strong>may later move to a \u201cstandard regime<\/strong>, under which corporate tax is set at 30 per cent of taxable profit\u201d, according to the DGI.<\/p>\n\n\n\n A platform is considered to have a significant economic presence if it has at least 1,000 users <\/strong>in Cameroon or earns annual pre-tax revenue of CFA50m (\u20ac76,225) locally<\/strong>. This threshold brings many offshore operators – including internet-based casinos and sportsbooks – under the tax net even without formal local offices.<\/p>\n\n\n\n The levy aims to ensure Cameroon captures tax revenue from the expanding digital economy<\/strong>, including offshore gambling platforms serving local players.<\/p>\n\n\nSignificant economic presence<\/h2>\n\n\n\n
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