Kamerun
On January 9, 2026, Bloomberg Law reported that President Paul Biya signed Law No. 2025/012, the 2026 Finance Law, introducing significant tax reforms. Key measures include a 30% reduction on the taxable import value for human health food supplements manufactured abroad, new procedures for calculating net taxable profit and business expense deductions, and a 3% corporate income tax rate on gross income earned by nonresident digital service providers operating in Cameroon. Additionally, the law establishes tax declaration deadlines: March 15 for large enterprises, April 15 for medium-sized businesses, and May 15 for other taxpayers. These reforms aim to modernize Cameroon's tax system, encourage foreign investment, and enhance compliance among businesses. The reduction in import taxes on health supplements is expected to make these products more accessible, while the taxation of nonresident digital service providers addresses the growing digital economy. The staggered tax declaration deadlines are designed to streamline the filing process and reduce administrative burdens. Overall, the 2026 Finance Law reflects the government's efforts to adapt to economic changes and improve fiscal management.
