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Cameroon applies 3% digital tax to qualifying offshore gambling revenue

Regulation

Cameroon’s 2026 Finance Law, effective 1 January 2026, applies a digital tax to qualifying non-resident platforms serving users in the country, including offshore gambling operators, according to the report. Platforms qualify with at least 1,000 local users or annual revenue of CFA50m or more from Cameroonian users, and face a minimum tax of 3% on local revenue.

Offshore operators meeting either threshold face a minimum tax on their Cameroonian revenue regardless of profitability.

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Regulation

Lombardy tax court applies margin-based betting tax to all operators

The Lombardy second-instance tax court ruled on 8 April 2026 that the margin-based tax criterion applies to both licensed and unlicensed betting operators. It upheld the tax liability of a data transmission centre linked to Stanleybet Malta Limited but rejected the tax office’s calculation method, saying the taxable base could be reconstructed analytically or, if needed, indirectly. Lawyer Daniela Agnello said the ruling treats the tax as applying equally to operators.

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