Cameroon Moves to Tax Offshore Gambling Revenue with New 3% Digital Tax
Cameroon has implemented a 3% digital tax on foreign digital platforms, bringing offshore online gambling operators that generate revenue from Cameroonian users into the country’s tax framework. The measure is contained in Cameroon’s 2026 Finance Law, which came into effect on 1 January 2026, and applies to non-resident digital companies that operate in the Cameroonian market without a physical presence.
Under the new provisions, a foreign digital platform becomes taxable in Cameroon if it is deemed to have a significant economic presence in the country. This applies where a platform:
- Has at least 1,000 users located in Cameroon, or
- Generates annual revenue of CFA 50 million or more from Cameroonian users.
Platforms meeting either threshold are required to pay a minimum tax of 3% on revenue generated locally, regardless of profitability. The digital tax directly affects offshore betting, casino, and other remote gambling platforms that offer services to Cameroonian players without being locally established. While the measure does not introduce new gambling-specific regulations, it does create a mandatory tax obligation for qualifying operators active in the market.
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The government has stated that the objective of the tax is to capture revenue from the digital economy and ensure greater tax equity between local businesses and foreign digital operators. The reform follows earlier efforts to expand taxation on digital services and electronic transactions. For larger or more established platforms, the minimum tax may be replaced by standard corporate taxation if they fall within the broader corporate tax regime.
