2026 Tax Filing Deadlines in Cameroon: New Reporting Standards

2026 Tax Filing Deadlines in Cameroon & New Reporting Standards. The 2026 tax filing deadlines in Cameroon remain unchanged, but reporting rules have tightened. Learn about new COBAC, CIMA, and exemption reporting requirements.

Filing your taxes correctly is not just about paying the right amount; it is about submitting the right documents at the right time. For years, many businesses in Cameroon have treated the annual tax return as a generic financial statement. As long as the numbers balanced, the format was often secondary.

The 2026 Finance Law changes this dynamic. While the familiar tax filing deadlines in Cameroon remain the same, the content of what you must submit has become significantly more rigorous. The administration is moving away from a “one-size-fits-all” approach and demanding sector-specific compliance.

This article explains the confirmed deadlines and the new, stricter reporting obligations found in Section 18.

Confirmed: 2026 Tax Filing Deadlines in Cameroon

First, the good news. The calendar has not changed. The statutory deadlines for filing your Annual Tax Return (DSF – Déclaration Statistique et Fiscale) remain based on your tax center classification.

You must submit your return no later than:

• 15 March: For taxpayers under the Large Taxpayers Unit (DGE).
• 15 April: For taxpayers under Medium-sized Enterprise Tax Centres (CIME) and Specialized Tax Centres (CSI).
• 15 May: For taxpayers under Divisional Tax Centres (CDI).

Meeting these dates is critical. However, in 2026, hitting the deadline is only half the battle. The real challenge lies in the format of your submission.

Read Also: New Rules for Tax Deductible Expenses in Cameroon (2026 Guide)

The End of “Generic” Accounting

Previously, many companies submitted standard OHADA financial statements regardless of their industry. Section 18(1) and (2) of the new law explicitly ends this practice.

The law now mandates that your tax return must strictly adhere to the accounting standards of your specific sector:

1. Insurance Companies: Must use the CIMA (Inter-African Conference on Insurance Markets) framework.
2. Banks & Microfinance: Must use the COBAC (Central African Banking Commission) framework.
3. General Commerce: Continues to use the OHADA Uniform Act on Accounting.

The Risk: If you are a microfinance institution and you submit a standard commercial balance sheet instead of the COBAC regulatory format, your return could be rejected as “non-compliant,” triggering penalties even if you filed on time.

The “Hidden Tax” on Exempt Companies

The most aggressive change in Section 18 targets companies that enjoy tax holidays or exemptions (such as those under the Private Investment Incentives Law).

Paragraph 4 introduces a new requirement: The Shadow Tax Return. If you benefit from a “derogatory regime” (an exemption), you can no longer just file a return showing “Zero Tax Payable.” You must now file a Summary Return that explicitly calculates the “theoretical taxes”—the amount you would have paid if you didn’t have the exemption.

Why This Matters

The government is auditing the “cost” of these incentives. By forcing you to declare your theoretical tax, they can compare it to your economic contribution (jobs created, local investment). If the gap is too wide, or if you cannot justify your specific exemption figures, you invite scrutiny.

Additionally, if you manage both a tax-exempt project (like a new factory) and a taxable activity (standard trading), the law now strictly requires separate accounts. Commingling these funds is a direct violation that could lead to the cancellation of your tax holiday.

How to Prepare Your 2026 Filing

To navigate these changes safely, we recommend the following:

1. Check Your Software: Ensure your accounting system can generate reports in the specific COBAC or CIMA format if you are in those sectors.
2. Calculate the “Shadow Tax”: If you have an exemption, start calculating your theoretical tax liability now. Do not wait until March 14th.
3. Segregate Your Accounts: If you have a new investment project, give it a distinct cost center or separate set of books immediately.

At OpenHub, we specialize in this level of technical compliance. Whether you need to configure your reporting for sector-specific standards or calculate your theoretical tax obligations, OpenHub Consulting is here to ensure you meet every deadline with confidence.