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15 January 2026 PE Watch | Latest developments and trends, January 2026 On 17 December 2025, Cameroon enacted the Finance Law No. 2025/012 for the 2026 financial year. Among other items, the legislation introduces the taxation of nonresident companies satisfying a "significant economic presence" (SEP) rule that can deem a nonresident to have a taxable digital presence in Cameroon. Broadly, the SEP threshold is met if, in a tax year, the nonresident either earns more than 50 million West African/Central African CFC francs (FCFA50m) (approximately US$89,000) of gross remuneration from digital services supplied to customers or users located in Cameroon, or has more than 1,000 customers, users or account holders located in Cameroon. Digital services are described through an illustrative list that includes streaming and downloads, online gaming and subscriptions, online advertising and user-data monetization, marketplace intermediation and commissions, as well as cloud, hosting and Software as a Service (SaaS)-type services delivered through an electronic network or app. For in-scope companies, the SEP rules generally apply a 3% tax on Cameroon-sourced gross income, with an option, subject to conditions, to be taxed instead under the ordinary corporate income tax rules (generally 30% on net profit). Compliance is designed around monthly reporting of Cameroon-sourced gross receipts and payment by the fifteenth day of the following month. The SEP rules apply from 1 January 2026, and additional administrative guidance may further clarify items such as threshold computations, sourcing and mechanics for registration and filing.
Document ID: 2026-0205 | ||||
