Investing in Cameroon: regulatory framework and opportunities 2026

Investing in Cameroon: regulatory framework and opportunities 2026

Kay Atangana
Kay Atangana · Financial engineer
··3 min read

Cameroon as the gateway to Central Africa

Cameroon is the largest economy in the CEMAC zone, with a nominal GDP of roughly 45 billion dollars in 2025. Its sectoral diversification — oil, cocoa, timber, agri-food, services — and its position as a regional hub make it a natural investment destination for capital seeking exposure to Central Africa. The country has maintained positive economic growth, between 3% and 4.5% a year.

The Cameroonian Investment Code

Law No. 2013/004 of 18 April 2013, setting out incentives for private investment in the Republic of Cameroon, is the founding text of the attractiveness framework. It distinguishes several incentive regimes according to the amount of the investment, the sector and the geographic location.

The ordinary-law regime guarantees equal treatment between national and foreign investors, protection against expropriation without compensation, and freedom to transfer profits and dividends. The priority regime, reserved for projects above 100 million FCFA in priority sectors, offers tax and customs exemptions during the set-up phase (3 to 5 years).

Special economic zones

Cameroon has special economic zones, including the Kribi Economic Zone (KEZ), currently under development. These zones offer particularly advantageous tax and customs conditions: full corporate-tax exemption for 10 years, exemption from customs duties on imported inputs and equipment, and 0% VAT on export sales.

Priority sectors and 2026 opportunities

The Cameroonian government has identified several priority sectors under the National Development Strategy (SND30) to 2030. Agriculture and agri-food offer high margins and sustained local and sub-regional demand. Energy, with a structural electricity-generation deficit, attracts hydroelectric and solar projects. Digital infrastructure is creating opportunities in fintech, e-commerce and digital health.

Structuring your entry, and support

The optimal legal structure for an investment in Cameroon depends on the sector, the amount and the horizon. For an industrial investment, the public limited company (SA) is the most suitable vehicle. For a commercial presence, the limited liability company (SARL) offers more flexibility. Mboa Make supports investors entering Cameroon: analysis of the sector-specific regulatory framework, legal and tax structuring, and identification of qualified local partners.

Series · Investir et structurer en zone OHADA · Part 2/2

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