REPUBLIC OF CAMEROON PEACE-WORK-FATHERLAND 2025/002 OF 18 JUL 2025
# THE PRESIDENT OF THE REPUBLIC,
Mindful of the Constitution;
Mindful of Law No. 2013/004 of 18 April 2013 to lay down private incentives in the Republic of Cameroon, as amended and supplemented by Law No. 2017/015 of 12 July 2017;
Mindful of Law No. 2013/011 of 16 December 2013 governing Economic Zones in Cameroon;
Mindful of Law No. 2017/011 of 12 July 2017 to lay down the general rules and regulations governing public corporations;
Mindful of Law No. 2018/011 of 11 July 2018 to lay down the Cameroon Code of Transparency and Good Governance in public finance management;
Mindful of Law No. 2018/012 of 11 July 2018 relating to fiscal regime of the State and other public entities;
Mindful of Law No. 2023/008 of 25 July 2023 to lay the general regime of public-private partnership contracts;
Mindful of Law No. 2024/013 of 23 December 2024: the finance law of the Republic of Cameroon for the 2025 financial year,
HEREBY ORDAINS AS FOLLOWS:
ARTICLE 1: (1) This ordinance lays down investment incentives in the Republic of Cameroon, applicable to Cameroonian or foreign natural or legal persons, whether or not established in Cameroon, in respect of the exercise of their activities or their participation in the capital of Cameroonian companies or in the financing of investment projects in Cameroon, with a view to encouraging investment and boosting national production.
(2) The purpose of this ordinance shall be to facilitate, promote and attract productive investment. As such, it shall aim at developing activities geared towards promoting strong, sustainable and shared economic growth as well as employment.
PART I
GENERAL PROVISIONS
ARTICLE 2: (1) The provisions of this ordinance shall apply to investment projects relating to the creation and expansion of activities. These investment projects shall include “new projects” and “expansion projects”.
(2) Investment projects initiated by public companies operating in competitive sectors shall also be eligible for the provisions of this ordinance.
ARTICLE 3: (1) The investment sectors eligible for the benefits provided for in this law shall be laid down in accordance with national strategic priorities, in particular those relating to the following sectors:
a. agriculture, livestock and fisheries sector; b. heavy industry, automotive and manufacturing sector; c. water and energy sector; d. education and health sector; e. air, rail and maritime transport sector; f. tourism and leisure sector; g. large-scale distribution infrastructure sector; h. digital data storage and processing infrastructure sector.
(2) The provisions of this ordinance shall not apply to investments made in the following:
a. sectors governed by special instruments, in particular the upstream oil sector, mining sector and gas sector; b. trade and distribution sector.
ARTICLE 4: Any investor seeking the benefits provided for in this ordinance shall be bound to comply with all applicable laws and regulations.
ARTICLE 5: For the purposes of this law and the implementing instruments arising therefrom, the following definitions shall apply: