The Impôt Général Synthétique (IGS) is Cameroon’s reformed flat-rate tax targeting entrepreneurs, artisans, traders, and independent service providers earning under 50 million FCFA annually. Introduced in 2025 to replace the former simplified regime, the IGS consolidates various tax obligations, such as income tax and VAT, into one quarterly payment.
Although branded as “simplified,” the IGS requires strict adherence to deadlines, valid tax conformity certificates, and accurate bookkeeping under OHADA accounting rules. Non-compliance leads to severe sanctions, including fines up to 1,000,000 FCFA and closure of businesses.
New in 2025 are mandatory electronic declarations via the tax authority’s portal and a surge in field audits to curb under-declaration.
Reference/ Citation
Ordinance No. 2025/002 of 18 July 2025 to Lay Down Investment Incentives in the Republic of Cameroon | Presidency of the Republic of Cameroon (PRC) – https://www.prc.cm/en/news/the-acts/ordinances/7950-ordinance- no-2025-002-of-18-july-2025-to-lay-down-investment-incentives-in-the-
Cameroon Ties Investment Incentives to Jobs and Local Use | Business in Cameroon
https://www.businessincameroon.com/economy/2107-14868- cameroon-ties-investment-incentives-to-jobs-and-local-use
