EXPOSE
NEW TAX MEASURES OF THE 2025 FINANCE LAW
PRESENTED BY THE DIRECTORATE GENERAL OF TAXATION
SOMMAIRE
Introduction
- New measures 2025
- Taxation of the State budget
- Tax policy and development
DGR
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Objective 1: Deciphering the new tax measures Objective 2: Recall the current tax policy framework Objective 3: Recall the tax regime for public spending Objective 4: Deconstruct certain preconceived ideas about the Cameroonian tax system
DGT
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Introduction
DGA
MESHIRES EISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Background and objectives of the tax measures in the 2025 FL
- Mobilising tax revenues:
- Without hindering economic growth
- Without affecting the competitiveness of companies
- Find additional resources to:
- Budget consolidation
- Financing of the NDS
2024 target: 2,904 billion
2025 target: 3,218 billion
That is +314 billion
+11% relative value
DGF
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Who pays what?
Unit : in billions
| Segment | Weight |
|---|---|
| LTO | 72,6% |
| MTO | 17,8% |
| Small taxpayers | 1,5% |
| Others | 8,0% |
| Total | 100,0% |
The 800 companies of the large tax office account for over $73\%$ of the total tax yield.
Despite the odds, the SW RTO accounts for over 13 billion.
UGT
THE NEW TAX MEASURES OF THE 2025 FL
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
UGT UGT MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
The new tax measures of the 2025 Finance Act
A. Socio-economic promotion and Environmental B. Improving tax compliance C. Revenue Optimization
(a) Improvement of the business climate (b) Promotion of import-substitution (c) Promotion of the environment
(a) Promotion of tax compliance (b) Fight against fraud and evasion Tax
(a) Broadening the tax base (b) Securing revenue
SOCIO-ECONOMIC AND ENVIRONMENTAL PROMOTION MEASURES
UGT
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Measures to improve the business climate
DGT Dynamical Greenhouse Greenhouse Greenhouse
- Reduction of the IRCM on dividends distributed to SMEs (Article 70 bis of the General Tax Code)
- Rate reduced from 15% to 10%
Reduction of registration duties on residential leases
Article 543 (d) and (e) of the MTP:
5% to 2% in urban areas and 2% to 1% in rural areas
Tax amnesty to regularize previous situations
DGP
MESURES FISCALES NOUVELLES DE LA LOI DE FINANCES 2025
Raising the thresholds for the competence in tax disputes of the LTO (from 100 to 200 million) and the heads of regional centres (from 50 to 75 million).
Article L 116 (3)
Renewal of the tax compromise: applicable to receivables issued before 31 December 2022.
Article Nineteen