New 2026 Finance Law brings foreign online gaming operators targeting Cameroonian users under the country’s tax framework, marking a major step toward digital economy oversight.
Cameroon has introduced a 3% digital tax on offshore online gambling platforms under the 2026 Finance Law, effective January 1, 2026. The reform targets foreign operators generating revenue from Cameroonian users, aiming to expand the country’s digital tax base and ensure fair competition with domestic operators.
Under the new legislation, foreign platforms are deemed to have a significant economic presence in Cameroon if they either serve at least 1,000 local users or generate annual revenue of CFA 50 million or more from Cameroonian players. Those meeting either threshold are required to pay a minimum 3% tax on local revenue, regardless of whether the company reports a profit. The measure affects a broad range of offshore services, including online casinos, sportsbooks, and other remote gambling offerings that previously operated without local taxation obligations.
For larger operators, the minimum tax may be replaced by the standard corporate tax regime, which is set at 30% on taxable profits. The Directorate General of Taxes (DGI) will oversee the administration of the tax, including registration, filing, and payments through a dedicated digital platform, strengthening compliance and transparency.
Government authorities have emphasized that the tax is not only a revenue-generating measure but also a tool to level the playing field between foreign and local operators. By formally taxing offshore platforms, Cameroon aligns itself with broader international trends aimed at regulating digital services and capturing value from cross-border economic activity.
The policy reflects growing governmental focus on the digital economy, particularly the iGaming sector, which has expanded rapidly across Africa in recent years. Operators targeting Cameroonian users must now factor in fiscal obligations, signaling a shift toward stricter oversight and a more regulated gaming environment. Industry observers anticipate that this move will encourage responsible operations, greater transparency, and enhanced compliance among international gambling providers.
