REPUBLIC OF CAMEROON Peace - Work - Fatherland
MINISTRY OF FINANCE
DIRECTORATE-GENERAL OF TAXATION
DIVISION OF LEGISLATION AND INTERNATIONAL FISCAL RELATIONS
TAX LEGISLATION UNIT
REPUBLIC OF CAMEROON Peace - Work - Fatherland
MINISTRY OF FINANCE
DIRECTORATE GENERAL OF TAXATION
LEGISLATION AND INTERNATIONAL TAX RELATIONS DIVISION
TAX LEGISLATION UNIT
CIRCULAR NO. 008 /MINFI/DGI/LRI/1 of 02 MAR 2026 Specifying the modalities of application of the tax provisions of Law No. 2025/013 of December 17, 2025 on the Finance Law of the Republic of Cameroon for the financial year 2026
DISTRIBUTOR OF CAMEROON LIEUTENANT OFFICE OF THE DISTRICT OF COLUMBIA Le Directeur Général The General Director
TABLE OF CONTENTS
1 PROVISIONS RELATING TO CORPORATE INCOME TAX (CIT) AND PERSONAL INCOME TAX (PIT) 6
1.1 SECTION 5 BIS (2-3).- Clarification of the concept of a complete commercial cycle 6 1.2 SECTIONS 5 BIS (1), 5 TER, 7 BIS, 17 QUARTER, 21 (1-F) AND 23 BIS.- Subjection to corporate income tax of non-resident companies in the digital sector with a significant economic presence in Cameroon 8 1.3 SECTION 7 (1-A-2) - Adjustment of the deductibility regime for rental charges 13 1.4 SECTIONS 7 C AND 7 E- Regime of doubtful debts and provisions of microfinance institutions 16 1.5 SECTION 7-1-D- Alignment of the tax depreciation period of leased assets with the duration of the financing contract 17 1.6 SECTION 18 QUARTER (4).- Strengthening the monitoring of companies approved for derogation regimes 18 1.7 SECTION 18 QUARTER (1-2).- Consecration of sectoral accounting standards 20 1.8 SECTION 21.- Extension of the scope of the withholding tax to the digital and telephony sector 21 1.9 SECTION 21 A (NEW).- Payment of the monthly CIT advance payment of telephone companies on the basis of receipts 23 1.10 SECTION 42.- Strengthening of the taxation of capital gains on the sale of shares, bonds and shareholdings of companies under Cameroonian law 24 1.11 SECTION 58.- Taxation of income earned by private drivers affiliated to digital transport platforms (VTC) 27 1.12 SECTION 65 BIS.- Increase in the rate of the allowance on exceptional income 29 1.13 SECTION 87.- Withholding tax on real estate income 29 1.14 SECTIONS 93 TER AND 93 QUARTER.- Reconfiguration of the criteria for linking to tax regimes. 31 1.15 SECTIONS 95, 95 BIS, 96 and L 105 quarter.- Reform of the procedure for cessation of activity and securing removal from the register 32
2 PROVISIONS RELATING TO INCENTIVES AND PUBLIC PROCUREMENT 36
2.1 SECTIONS 105 and 105 BIS - Strengthening of tax incentives for youth employment and the financing of social integration structures 36 2.2 SECTION 111 (2).- Extension of the IRCM exemption to interest on negotiable debt securities issued by CEMAC member states 40 2.3 SECTIONS 116 QUARTER (4) and 116 SEXIES (4) - Securing withholding taxes on public expenditure 42 2.4 SECTIONS 118 and 119 - Modernisation of the regime of approved management centres and adaptation to the new framework of the synthetic general tax 44