Cameroon Tightens Tax Rules for Passports, Imports and Vehicle Registration
By Synthia Lateu
Cameroon has begun enforcing tougher tax compliance measures, linking access to key administrative documents such as passports, vehicle registration cards and personal imports to proof of tax regularity.
Since 1 January 2026, individuals must present a tax clearance certificate, known as an Attestation de Conformité Fiscale (ACF), before obtaining a Cameroonian passport, registering a vehicle or carrying out imports in their own name.
The reforms were announced by the Minister of Finance, Louis Paul Motaze, in a circular issued on 31 December 2025, as part of wider efforts to improve tax collection and promote fiscal discipline.
“This extension helps to strengthen taxpayer identification and compliance,” Motaze said.
The government says the measures are aimed not only at formal economic operators who fail to meet their tax obligations, but also at actors in the informal sector. According to the Ministry of Finance, the informal economy contributes only about 5% of total tax revenue, despite accounting for roughly 45% of Cameroon’s gross domestic product.
Alongside the new administrative requirements, the state is also increasing financial penalties. From 2026, a flat fine of 100,000 CFA francs will be imposed on individuals who fail to submit their annual personal income tax declaration (IRPP).
An automatic and graduated administrative fine has also been introduced, ranging from 200,000 CFA francs for large enterprises under the Directorate of Large Enterprises (DGE) to 50,000 CFA francs for taxpayers covered by the Simplified General Tax (IGS).
The tougher stance follows weak income tax performance. In 2024, the tax authorities collected 15 billion CFA francs in IRPP revenue, falling short of the 25 billion CFA francs target by 40%.
Additional obligations have also been placed on large businesses. Companies with annual turnover exceeding one billion CFA francs are now required to attach a tax review report prepared by an accredited advisor to their annual Statistical and Tax Declaration (DSF).
The government says the combined measures are designed to broaden the tax base and reduce evasion, as Cameroon faces growing budgetary pressures.
