Cameroon has started to reap measurable gains from international tax cooperation. According to the 2026 Africa Initiative Progress Report, published by the Global Forum on Transparency and Exchange of Information for Tax Purposes, the country has identified €98.4 million (about CFA64.5 billion) in additional tax revenue since it began exchanging tax information with foreign jurisdictions in 2012.
The figure represents additional tax revenue identified, not necessarily revenue that has already been fully collected. In 2024 and 2025 alone, Cameroon identified €20.9 million (about CFA13.7 billion) through information exchanged with foreign tax authorities. The total includes €7.7 million identified in 2024 and €13.2 million in 2025, according to the report, which was jointly produced by the Global Forum and the African Tax Administration Forum (ATAF).
For Cameroon, the benefits extend beyond combating tax evasion. International tax cooperation also helps broaden the tax base without increasing tax rates.
The report says the exchanged information enabled the country’s tax administration to uncover tax evasion schemes and has contributed to a “substantial improvement” in voluntary tax compliance and domestic revenue mobilization.
Tax authority steps up international investigations
The report highlights a sharp increase in Cameroon’s use of exchange of information on request (EOIR), a mechanism that allows tax authorities to request information from foreign jurisdictions during tax investigations.
After submitting only a handful of requests in its early years, the Directorate General of Taxes (DGI) has significantly expanded its use of the tool. The DGI submitted 47 requests in 2023, 101 in 2024, and 131 in 2025—nearly tripling the number of requests over two years.
The increase suggests that international information exchange has become an integral part of Cameroon’s cross-border tax audits rather than an occasional investigative tool.
The mechanism enables the tax authority to obtain information on offshore assets, cross-border transactions, undeclared income, and corporate structures that may otherwise escape domestic scrutiny. At a time when public finances remain under pressure, the report says the system is becoming an increasingly important source of domestic revenue.
A decade of reforms
The results stem from reforms launched more than a decade ago. Cameroon joined the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2012, committing to international standards on tax transparency while strengthening its efforts to combat tax evasion.
Since then, the DGI has established a dedicated unit responsible for international information exchange and expanded its legal cooperation through the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force for Cameroon in October 2015. The convention gives the country access to cooperation with more than 150 jurisdictions.
The legal framework has also evolved. According to the report, Cameroon has introduced reforms to improve the availability and accessibility of tax information, including information on the beneficial owners of companies.
A central beneficial ownership register became operational in 2024, while rules governing bearer shares and certain legal arrangements were updated to better align with international transparency standards.
Building capacity
The DGI has also invested heavily in training. Between 2023 and 2025, more than 1,500 tax officials received training on international information exchange standards through the Global Forum’s Train the Trainer program.
The tax administration has also introduced performance targets and incentive mechanisms for officials involved in combating international tax evasion, while systematically monitoring the impact of information exchange on revenue mobilization.
The report notes that the Director General of Taxes personally oversees the performance of the information exchange unit. In 2025, Cameroon also endorsed a resolution by African tax commissioners calling on tax administrations to adopt formal strategies for maximizing the use of international information exchange.
Automatic exchange comes next
Having strengthened its use of information requests, Cameroon is now preparing to launch the automatic exchange of financial account information in 2026. Unlike the current system, which requires authorities to request information on specific taxpayers, the automatic exchange framework allows participating jurisdictions to routinely share information on financial accounts held abroad by each other’s taxpayers.
For Cameroon, the new system could improve the detection of undeclared offshore assets, reduce gaps in tax enforcement, and further strengthen domestic revenue mobilization. Its success, however, will depend on the tax administration’s ability to process much larger volumes of financial data, identify high-risk cases, and convert the information received into taxes that are ultimately recovered.
The CFA64.5 billion identified since 2012 suggests that international tax cooperation is beginning to deliver tangible results. The next challenge will be turning greater tax transparency into a sustainable source of public revenue as Cameroon seeks to strengthen its domestic tax base and improve oversight of cross-border financial activity.
Patricia Ngo Ngouem
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