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Cameroon Crypto Tax Guide 2026

Cameroon does not have specific cryptocurrency legislation, but digital assets are treated as movable property under the General Tax Code. Gains from crypto disposals are subject to capital gains tax at 25%. Crypto mining income, staking rewards, and airdrops are taxable at the time of receipt. Crypto-to-crypto trades are taxable events. The Direction Générale des Impôts (DGI) has signalled increased attention to digital asset taxation.

Overview — Crypto Taxation in Cameroon

Cryptocurrencies in Cameroon are treated as movable property for tax purposes. Any gain arising from the disposal of crypto assets is subject to capital gains tax at 25% for individuals. The gain is calculated as the difference between the disposal proceeds (in XAF equivalent) and the acquisition cost. The Bank of Cameroon has not licensed cryptocurrencies as legal tender but has not prohibited their ownership or trading. The government has signalled interest in regulating digital assets, and specific crypto tax guidance is expected to evolve.

Taxable Events

The following crypto transactions are generally taxable in Cameroon:

  • Selling crypto for fiat (XAF or foreign currency) — taxable gain
  • Crypto-to-crypto trades — taxable disposal at fair market value
  • Using crypto to pay for goods or services — taxable disposal
  • Mining income — fair market value at receipt is taxable as income
  • Staking rewards — value at receipt is taxable as income or gains
  • Airdrops & forks — fair market value at receipt is taxable
  • DeFi income — lending interest, yield farming returns are taxable

Tax Rates — Movable Property Treatment

Crypto gains are taxed as capital gains on movable property at 25% for individuals. For companies dealing in crypto, gains are included in ordinary business income and taxed at the applicable CIT rate. Mining income received by individuals may be treated as business income subject to progressive IRPP rates (0–35%) under certain conditions. Crypto held for more than 2 years may qualify for reduced rates on gains.

Record-Keeping & Reporting

The DGI requires taxpayers to maintain records of all crypto transactions. Recommended records include date and time of each transaction, type of transaction, crypto amount and XAF equivalent at transaction time, exchange or platform used, wallet addresses, transaction fees, and purpose of transaction. Taxpayers should report crypto gains in their annual tax return (filed by 31 March for individuals). Non-compliance carries the same penalties as other tax evasion.

FAQs

Is buying crypto with XAF a taxable event?

No, buying crypto with fiat currency is not a taxable event. Tax arises only on disposal (sale, trade, or use) of the crypto.

Do I need to pay tax if I transfer crypto between my own wallets?

No, transferring crypto between wallets you own is not a taxable event. However, you should maintain records to track cost basis across wallets.

What if I don't report my crypto income?

Non-compliance carries penalties of up to 10% of the tax due plus interest at 0.75% per month, and potential criminal prosecution for tax evasion.

Disclaimer

This guide provides general information about Cameroonian cryptocurrency taxation for the 2026 tax year. Crypto tax guidance is evolving. Always consult with a qualified Cameroonian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.

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