Cameroon VAT Guide 2026

Overview — VAT in Cameroon

VAT in Cameroon is governed by the General Tax Code (Code Général des Impôts) and administered by the Direction Générale des Impôts (DGI). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Cameroon operates a standard credit-invoice VAT system where registered businesses can deduct input VAT against output VAT. Businesses with annual turnover exceeding XAF 50,000,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and VAT returns are filed monthly.

VAT Rate Structure

The VAT rate in Cameroon is 19.25% comprising two components:

• VAT (TVA) — 19% standard rate on taxable supplies
• CEMAC solidarity levy (PSC) — 0.25% (Prélèvement Solidarité CEMAC)
• Combined total — 19.25% effective rate

Certain goods and services are exempt from VAT including unprocessed agricultural products, educational services, medical services, financial services (interest income, insurance), and residential rent. Export of goods and services is zero-rated (0%), allowing exporters to reclaim input VAT. The CEMAC solidarity levy was introduced to fund regional integration initiatives within the CEMAC zone.

Registration Threshold — XAF 50,000,000

Businesses with annual turnover of XAF 50,000,000 or more must register for VAT with the DGI. The application is submitted through the DGI's tax portal. Once registered, the business issues VAT invoices showing the VAT and the CEMAC solidarity levy separately. Non-resident businesses supplying digital services to Cameroonian consumers may also be required to register for VAT under the recent digital economy tax provisions. Voluntary registration is available for businesses below the threshold and can be beneficial for start-ups making significant capital investments with embedded input VAT.

VAT Filing & Payment

VAT-registered businesses must file returns monthly by the 15th of the following month. The VAT return includes output VAT, deductible input VAT, and the CEMAC solidarity levy. Payment is due at the time of filing. Late filing attracts a penalty of 10% of the tax due plus interest at 0.75% per month on unpaid tax. The DGI conducts regular VAT audits and has implemented electronic invoicing (e-TVA) requirements for large taxpayers. Input VAT on capital goods and operating expenses directly related to taxable activities is generally recoverable.

FAQs

Do I charge VAT if my turnover is below XAF 50,000,000?

No, registration is only compulsory if annual turnover meets or exceeds XAF 50,000,000. Businesses below the threshold must not charge VAT on their invoices. Voluntary registration is possible.

Can I recover input VAT on imported goods?

Yes, VAT paid on imports of goods and services used for taxable supplies is recoverable as input VAT, provided the importer holds a valid VAT invoice and customs declaration (D929).

What is the CEMAC solidarity levy used for?

The 0.25% solidarity levy (Prélèvement Solidarité CEMAC) funds regional integration projects within the CEMAC zone, including infrastructure and institutional development.

Disclaimer

This guide provides general information about Cameroonian VAT for the 2026 tax year. Tax laws and rates may change. 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.