Cameroon VAT (TVA) Guide for 2026: Rates, Registration & Filing
Cameroon's VAT (TVA) is 19.25%, including local surtax. Learn registration, the digital-services rules, and monthly filing requirements.
Last updated
Key Takeaways
Cameroon charges an effective 19.25% VAT, a 17.5% base rate plus a 10% council surtax, administered by the Direction Générale des Impôts (DGI) [1][2]. Since January 2020, non-resident suppliers and digital platforms selling into Cameroon must register, charge, and remit VAT with no threshold, covering both B2C and B2B [2]. Exports of taxable goods and services are zero-rated [1]. SaaS, digital services, and clothing are taxable at 19.25%, while basic foodstuffs, pharmaceuticals, education, and financial services are exempt [1].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Cameroon's effective VAT rate is 19.25%, made up of a 17.5% base rate plus a 10% additional council surtax applied on top [1][2]. This combined 19.25% is the headline rate quoted on goods, services, and digital supplies. Exports of taxable goods and services are zero-rated [1], and the 2026 Finance Law introduced a reduced 10% VAT rate for the purchase and rental of social housing. The tax authority is the Direction Générale des Impôts (DGI).
Rate | Applies to |
|---|---|
Effective 19.25% | Most goods, services, digital supplies (17.5% + 10% surtax) |
Zero 0% | Exports of taxable goods and services |
Exempt | Basic foodstuffs, pharmaceuticals, education, financial services |
Cameroon VAT Calculator
Choose a rate
Cameroon · TVARates as of September 2026. Source: MINFI: VAT in brief (opens in a new tab); DGI: VAT taxpayer sheet (opens in a new tab); MINFI: Finance Law 2026 measures (opens in a new tab).
Cameroon · General rate
19.25%
TVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Since 1 January 2020, non-resident suppliers and digital-platform operators selling into Cameroon must register, charge, collect, and remit VAT, with no registration threshold for non-residents [2]. The obligation covers both B2C and B2B, and if the non-resident fails to collect, a Cameroonian VAT-registered business customer self-assesses under the reverse charge [2]. The domestic actual-earnings regime applies above XAF 50 million of annual turnover [1].
How to register for Cameroonian VAT:
Confirm your electronic supplies reach customers in Cameroon.
Register online through the DGI portal at impots.cm.
Receive your registration.
Charge 19.25% VAT on your supplies.
File monthly and remit by the 15th of the following month.
Filing frequency & deadlines
VAT returns are filed monthly, online, with the return and payment due by the 15th of the month following the month in which services were rendered [1]. Non-resident digital suppliers file through the DGI portal on the same cycle [2].
Exemptions
Exports of taxable products are zero-rated, and standard exemptions cover basic foodstuffs, pharmaceuticals and medical supplies, education, and financial and banking services [1]. SaaS and other electronically supplied services to customers in Cameroon are taxable at the effective 19.25% rate [2].
Penalties
Late filing and failure to collect attract surcharges plus interest under the General Tax Code, and non-resident non-compliance can trigger registration and platform-access enforcement [1]. A separate 15% Special Income Tax can apply to service fees paid abroad but used in Cameroon [2].
Sources
Verified July 2026 against DGI guidance and the 2020 Finance Law digital-services rules.
Frequently asked questions
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