The DGI has published the 2026 Finance Law (LF 2026) amendments, effective 1 August 2026, introducing comprehensive updates to Cameroon’s tax framework, including adjusted corporate income tax brackets, revised withholding tax rates on cross-border dividends, and expanded mandatory digital filing requirements for medium-sized enterprises. The legislation also introduces anti-abuse provisions aligning with OECD Pillar Two global minimum tax standards, imposes stricter penalties for non-compliant digital submissions, and enhances the DGI’s audit powers through increased data-sharing mechanisms with regional tax authorities. Taxpayers are required to integrate their accounting systems with the DGI’s new digital portal by 30 September 2026, with transitional provisions for existing filers. The law further modifies the transfer pricing documentation requirements, mandating local file submissions within six months of fiscal year-end. Overall, the amendments aim to broaden the tax base, improve revenue predictability, and strengthen Cameroon’s position in international tax cooperation initiatives.
Key Takeaways
- 2026 Finance Law amendments effective 1 August 2026, introducing adjusted corporate tax brackets, revised withholding taxes, and expanded digital filing mandates for medium enterprises.
- Anti-abuse provisions align with OECD Pillar Two global minimum tax standards, imposing stricter penalties and enhancing DGI audit powers via regional data-sharing.
- Mandatory accounting system integration with the DGI’s digital portal by 30 September 2026, alongside updated transfer pricing documentation timelines.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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