Who Pays Comprehensive Tax (Impôt Général Synthétique)?

Who Pays Comprehensive Tax also known in French as IGS (Impôt Général Synthétique)?

Many business owners with turnover below 50 million FCFA have already paid their business license tax for this year, unaware that the 2025 Finance Law has introduced major changes. Some of my clients have asked me about this, and it’s important that businesses understand what’s happening.

Under the 2025 Finance Law, businesses with turnover below 50 million FCFA are no longer required to pay the business license contribution. Instead, a new tax—the Comprehensive Tax (Impôt Général Synthétique)—has been introduced to replace multiple tax obligations for small businesses.

Who Pays Impôt Général Synthétique?

Businesses that fall under the Comprehensive Tax System (Système de l’Impôt Général Synthétique) must meet the following conditions:

• Annual Turnover Below 50 Million FCFA – If your business earns less than 50 million FCFA per year, you are now subject to the Comprehensive Tax.
• Small Businesses in Various Sectors – This tax applies to commercial, industrial, artisanal, and certain service-oriented businesses.
• Businesses That Previously Paid Business License Tax – Instead of separate payments for business license tax, VAT, and other levies, these have been consolidated into the Comprehensive Tax.

Taxes That Have Been Removed

The introduction of the Comprehensive Tax has led to the removal of several previous tax obligations, including:

• Discharge Tax (Impôt Libératoire)
• Business License Tax (Patente) for businesses under the simplified tax regime
• Municipal Tax on Livestock (Taxe Communale sur le Bétail)
• Hygiene and Sanitation Tax (Taxe d’Hygiène et Salubrité)
• Fees for Temporary Occupation of the Highway (Droit d’Occupation Temporaire de la Voie Publique – OTVP)
• Bus Station or Municipal Wharf Ticket (Ticket de Quai)
• Entertainment Tax (Taxe de Spectacle)
• Car Parking Fee (Taxe de Stationnement)
• Stadium Fees (Droits de Stade)
• Advertising Tax (Taxe sur la Publicité)

What This Means for Business Owners

• If you already paid your business license tax, check if you qualify for a refund or adjustment under the new system.
• The Comprehensive Tax replaces multiple tax obligations, making it easier for businesses to comply.
• Payments are quarterly, meaning you don’t have to pay everything at once.

How to Stay Informed and Compliant

1. Understand the new tax structure and how it applies to your business.
2. Work with a tax consultant if you’re unsure of your obligations.
3. Follow updates from the tax administration to avoid paying unnecessary taxes.

For expert guidance on tax compliance, visit OpenHub Consulting’s Tax Management Services.

For further reading:

• Introduction to the Comprehensive Tax Regime in Cameroon
• Comprehensive Tax Eligibility: Are You Liable?