Cameroon VAT rate
Standard rate of the taxe sur la valeur ajoutee applied in Cameroon, inclusive of the communal additional centimes.
| Current value | 19.25 percent |
|---|---|
| In force from | 2005-01-01 |
| Official source | Direction Generale des Impots (MINFI), fiche 'La Taxe sur la Valeur Ajoutee (TVA): ce que vous devez savoir', question 6 'Quels sont les taux de TVA?'; Code General des Impots articles 142-143 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
DECOMPOSITION: the headline 19.25% is not a single statutory figure. The Code General des Impots sets the general TVA rate at 17.5%; the Direction Generale des Impots (DGI) fiche states verbatim 'Taux general: 19,25 % (soit un taux de 17,5 % majore des centimes additionnels communaux de 10 %)'. The centimes additionnels communaux (CAC) are a 10% surcharge computed ON the tax, i.e. 17.5% x 1.10 = 19.25%, and are earmarked for local authorities. Invoices and the DGI itself quote 19.25% as the applied rate, which is why it is served here as the value. The only other rate is 0% (zero rate on exports); there is no reduced rate. A separate DGI technical sheet on the main taxes lists the TVA line as '17,5% et 0%' because that table is explicitly headed 'Taux/Tarifs (hors CAC)'. Loi de finances 2026 (Loi n°2025/012 du 17 decembre 2025) did not change the rate; its VAT-related changes concern taxation of non-resident digital service providers with a significant economic presence. effective_from 2005-01-01 is when the 17.5%+CAC structure took effect under the 2005 finance law; the primary 2005 instrument was not loaded during this pass, so treat that date as lower-confidence than the rate itself. ACCESS QUIRK: impots.cm serves fiches as PDFs that generic HTML-to-text fetchers cannot parse; download and extract locally. All sources are French.
Get it programmatically
curl https://afriref.dev/v1/cm/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cm/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cm/vatOther Cameroon series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates