Taxation of digital platforms: Understanding the famous 1% levy on revenue.

But the measure actually applies to all digital platforms, whether they are involved in transportation, services, or online sales. Amid misunderstandings, rumours, and calls for strikes, one thing is clear: the subject deserves to be explained simply. 

A measure announced for 2024 

Contrary to some perceptions, the 1% levy on income generated via digital platforms is neither a tax created by a platform nor a new measure. It is a tax provision decided by the Cameroon government, included for the first time in the 2024 finance law. 

This law established the principle of taxing income generated by individuals through digital platforms, whether from services, transportation, or online sales activities. At the time, the legal framework existed, but the practical details of its application remained unclear, which limited its effective implementation. 

The 2026 Finance Act: clarification, not creation 

The 2026 Finance Law does not therefore create a new tax. It clarifies and operationalises a mechanism that was already in place, following several discussions and adjustments with the parties concerned. In particular, it specifies the basis for calculating the tax, the applicable rate, and the collection mechanism. 

A rate adjusted to reflect economic reality

The mechanism adopted is based on a simplified logic: taxable income is set at 20% of the gross amount generated per transaction, and a rate of 5% is applied to this base. Ultimately, this corresponds to approximately 1% of total income generated. This system applies to all individuals generating income via digital platforms, regardless of their sector of activity.

Media focus on mobility, but a much broader scope 

If mobility platforms are currently the focus of discussion, it is mainly because they structure a visible and daily activity for many workers. But the reform is not limited to transportation. It also concerns digital service platforms, marketplaces, and online sales platforms—in short, any activity that generates income via a 

digital interface. The aim is to treat all income from the digital economy fairly, rather than targeting a particular sector. 

The role of platforms: collecting on behalf of the government 

In this context, platforms act as tax collectors on behalf of the Directorate General of Taxes (DGI). In concrete terms: the amount of tax is deducted automatically; 100% of the sums collected are paid to the DGI; the platforms do not retain any part of this deduction. This is therefore neither an increase in commission nor additional income for the platforms.

Why this reform? 

For the authorities, the objective is twofold: to gradually integrate the digital economy into the tax system and to strengthen transparency and fairness between different sectors. The approach is part of a broader trend observed in many countries, where digital platforms are becoming tax collection agents. The reform is the result of a process that has been underway for several years and is not a sudden or unilateral decision.

In a sensitive social context, marked by legitimate concerns among users of digital platforms, the main challenge remains understanding. At a time when digital technology is playing an increasingly important role in the Cameroonian economy, information remains the best tool for supporting these transitions.