# Cameroon VAT (TVA) Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/africa/cameroon
Published: September 22, 2026

Cameroon's VAT (TVA) is 19.25%, including local surtax. Learn registration, the digital-services rules, and monthly filing requirements.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## 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

## 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

- [Direction Générale des Impôts (DGI) — Cameroon](https://www.impots.cm)

- [PwC — Cameroon VAT on electronic services](https://www.pwc.co.za/en/publications/vat-in-africa.html)

Verified July 2026 against DGI guidance and the 2020 Finance Law digital-services rules.

## Frequently asked questions

### What is the Cameroon VAT rate in 2026?

19.25% effective — a 17.5% base VAT rate plus a 10% additional council surtax applied on top [1][2]. A reduced 10% rate applies to the purchase and rental of social housing from 2026.

### Do foreign digital sellers register for VAT in Cameroon?

Yes. Since January 2020, non-resident suppliers and digital platforms must register and collect VAT with no threshold, on both B2C and B2B sales [2].

### Is SaaS taxable in Cameroon?

Yes. SaaS and electronically supplied services to customers in Cameroon are taxable at the effective 19.25% rate [2].

### Is there a new digital tax in Cameroon for 2026?

Yes. Cameroon introduced a Significant Economic Presence model — a minimum 3% income tax on gross local income of non-resident digital platforms — separate from and on top of the 19.25% VAT [2].

### When are Cameroonian VAT returns due?

Monthly, online, by the 15th of the month following the month services were rendered [1].

### Who administers VAT in Cameroon?

The Direction Générale des Impôts (DGI), which operates the online registration and filing portal at impots.cm [1].