Introduction: IGS, a not-so-simple tax!
If you're a small businessman, trader, artisan or even a self-employed service provider in Cameroon, you've probably heard of the Impôt Général Synthétique (IGS). Presented as a "simplified" tax, it remains unclear to many taxpayers. In 2025, major adjustments were made to Cameroon's tax system, and the IGS was not introduced.
At INOV CGAWe're here to help you make sense of it all. In this article, we explain what the IGS is, what's changing in 2025, how to comply easily, and how we can make your life easier.
1. What is IGS?
The Impôt Général Synthétique (IGS) is a flat-rate tax applied to small businesses and individuals with income-generating activities, but whose annual sales remain below a certain threshold set by tax law. It replaces the impôt libératoire and the Régime Simplifié d'imposition.
IGS objective:
- Simplifying the tax system for small businesses
- Combine several tax obligations (income tax, VAT, etc.) into a single payment.
- Facilitating tax revenue collection
The IGS is therefore a tax-simplifying solution, but one that still requires a good understanding to avoid errors... and penalties.
2. Who is affected in 2025?
According to the tax reforms in force since January 2025 ( article C39 of law n°2024/020 of December 23, 2024 on local taxation), IGS taxpayers are those engaged in commercial, industrial, craft or agropastoral activities not covered by the "régime du réel", with annual sales excluding tax of less than FCFA 50,000,000.
3. What are the IGS rates in 2025?
IGS is calculated on annual sales excluding tax at the following rates:
NB For taxpayers who are members of a Centre de Gestion Agrée, the above rates are divided in two.
Please note: The tax authorities may carry out a reassessment if they consider that the sales figure declared is underestimated.
4. How long does it take to declare and pay the IGS?
The IGS is declared and paid quarterly within fifteen days of the end of each quarter, using an electronic declaration prescribed by the tax authorities on their website. It can be paid electronically (orange money, mtn money), in cash (bank, campost...) or by bank transfer.
5. What are the obligations?
Although the IGS is "simplified", it does not exempt us from all obligations. In 2025, here are the main points to comply with:
- Tax payment before the deadline (often March 15 of each year)
- Present a valid certificate of tax compliance
- Keep accounts in compliance with the OHADA accounting system (keep management documents: receipts, invoices, etc.).
In the event of non-compliance, the penalties can be severe: late payment penalties, tax reassessments, suspension of activity...
6. What are the penalties for non-payment of the IGS?
Failure to pay the IGS on time will result in :
- Closure of the establishment and a penalty of 50% of the amount of the tax.
In addition :
- Failure to present the tax compliance certificate will result in closure of the establishment and a fine of 25,000 FCFA.
- Failure to keep accounts for taxpayers subject to the IGS will result in closure of the establishment and a fine of 1,000,000 FCFA.
7. What will change in 2025?
Here are the big tax news for 2025 around IGS:
- Increased digitization of tax returns: taxpayers can now file their tax returns online via the Direction Générale des Impôts portal
- Tighter controls in the field to combat under-reporting
These changes require better organization and mastery of tax rules.
8. Why call on INOV CGA?
INOV CGA, as a Centre de Gestion Agréé, is your trusted tax ally. We support you from A to Z in :
- Declare your sales correctly
- Optimize your taxation while respecting the law
- Avoid penalties
- Keeping management records
- Update your tax and social security obligations
We have privileged access to the tax authorities and represent you in the event of an audit. You can concentrate on your business, while we manage your tax obligations.
9. Case study: Ms Amina, promoter of a beauty salon in Douala
Amina, a hairdresser based in Douala since 2022, declared sales of 12 million FCFA in 2024. In 2025, she discovers that her business is now subject to IGS.
Without support, she risks :
- Misjudging your taxes
- Forget about reporting deadlines
- Exposing yourself to a tax reassessment
With INOV CGA, we have :
- Calculated his exact IGS 500.000 FCFA but will benefit from a payment of half that is 250.000 FCFA because member of our CGA.
- Make your declaration online.
- Set up accounting (monthly management of income and expenses).
- Avoided any risk of penalties.
Conclusion: IGS, simplified yes... but not alone!
IGS in Cameroon, in 2025, remains an interesting solution for small structures, provided you are well informed. It's not enough to know the rates: you have to declare on time, meet your obligations, and anticipate tax changes.
With INOV CGA, you're in good hands. We'll help you stay in good standing, optimize your tax charges, and focus on what you do best: growing your business.
Are you concerned by the IGS or do you have any doubts? Contact us today and find out how INOV CGA can simplify your tax management.
