Standard 19.25% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Cameroon applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 19.25%, which includes the base rate of 17.5% plus a 10% additional council tax surcharge (centimes additionnels communaux) calculated on the base TVA. This effective combined rate makes Cameroon's TVA among the highest in Central Africa. As a member of the Central African Economic and Monetary Community (CEMAC), Cameroon follows the regional TVA directive. A reduced rate of 0% applies to exports and certain essential goods. Exempt supplies include basic food staples (rice, flour, milk), medical and pharmaceutical products, educational materials and services, and financial transactions. The Direction Générale des Impôts (DGI) administers TVA. Businesses with annual turnover exceeding XAF 50 million must register for TVA. Monthly TVA returns must be filed by the 15th of the following month. Cameroon has been progressively modernizing its tax system with electronic filing and digital payment options. Input TVA can be deducted from output TVA, though refunds for excess credits can be slow. Non-resident digital service providers are also increasingly subject to TVA obligations.
Cameroon's effective TVA rate of 19.25% combines the base 17.5% TVA rate with a 10% surcharge (centimes additionnels communaux) calculated on the base TVA amount. This surcharge funds local council activities, making the total effective rate 17.5% + 1.75% = 19.25%.
Exempt items include basic food staples (rice, flour, milk), medical and pharmaceutical products, educational services and materials, financial transactions, agricultural inputs, and certain goods imported by diplomatic missions.
Businesses with annual turnover exceeding XAF 50 million are required to register for TVA with the DGI. Smaller businesses fall under simplified tax regimes such as the impôt libératoire or the régime simplifié.
Monthly TVA returns must be submitted by the 15th of the month following the tax period. Payment must accompany the return. Large taxpayers may be required to file electronically through the DGI's online portal.
Yes, Cameroon's TVA follows the CEMAC regional directive on harmonized indirect taxation. However, each CEMAC member state sets its own specific rates and exemptions within the framework, leading to some variation across the zone.