Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 19.25% | N/A | Zero-rated (0%) and exempt |
The local name for VAT in Cameroon is Taxe sur la valeur ajoutée (TVA).
There is basically 1 VAT rates in Cameroon:
- Standard VAT rate is 19.25%
Recent developments
For more information about (recent) rate change developments in Cameroon, please click HERE.
Standard rate: 19.25%
This rate applies for all transactions that take place in Cameroon, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Examples of goods and services taxable at 0%, with the full right to deduct VAT
- Exportation of taxable goods
- Transactions carried out in free zones
Examples of exempt supplies of goods and services, no right to deduct VAT
- ransfer of ownership of real estate and goodwill subject to transfer tax , registration duties or equivalent taxation
- Educational institutions and universities
- Basic food products, including but not limited to pesticides, fertilizers, beef (except imported meat), pharmaceuticals, etc.
- Petroleum products for the refueling of airplanes of companies based in Cameroon
- Supplies of water and electricity
- Medical services
- Materials and equipment for producing solar and wind energy
- Urban public transport by bus
- Interest on negotiable debt securities issued by the state, regional and local authorities
- Interest on loans
- Contracts and commissions on life insurance products with a savings component
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 16, 2021.
