Cameroon moves to tax offshore gambling revenue with new 3% digital levy

Cameroon’s 2026 Finance Law has introduced a 3% digital tax on non-resident platforms, bringing offshore casinos and sportsbooks that target Cameroonian players into the national tax net for the first time.

Cameroon has implemented a new 3% digital tax on foreign online platforms that generate revenue from Cameroonian users without having a local office, a measure that explicitly captures offshore online casinos and sportsbooks serving the market. The provision, contained in the 2026 Finance Law signed in December and effective from 1 January 2026, establishes a minimum corporate tax rate of 3% on revenue sourced in Cameroon for non-resident digital companies.

Under the new rules, a platform is considered to have a “significant economic presence” – and therefore becomes taxable – if it has at least 1,000 users located in Cameroon or generates annual pre-tax revenue of at least CFA 50m (around €76,000) from Cameroonian customers. That threshold is expected to pull many offshore gambling brands into the tax net, including internet-based casinos, betting sites and other remote gaming services operating cross-border.

For platforms that meet the criteria, the levy is calculated on turnover rather than profit, functioning as a final tax on Cameroon-sourced digital income. Larger operators may eventually move to the “standard regime”, under which corporate tax is charged at 30% of taxable profits, but the 3% minimum rate will apply as long as they remain under the simplified framework. Tax registration, filing and payment will be handled through a dedicated online portal operated by the Directorate General of Taxes (DGI).

The DGI has framed the reform as part of a broader strategy to capture value from the fast-growing digital economy, ensure fairer competition between local companies and foreign platforms, and broaden the fiscal base. Recent years have already seen Cameroon introduce VAT on online operations, customs duties on e-commerce imports and a tax on electronic money transfers, as well as a reduced 5% rate on non-commercial profits earned via digital platforms, including online gaming. The new 3% levy now adds a direct cost for offshore gambling operators that have until now relied on distance and digital infrastructure to access Cameroonian players without local tax obligations.