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 |
Registration & nexus threshold
Since January 1, 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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