Since January 1, 2026, obtaining a Cameroonian passport and a vehicle registration card is conditioned on the presentation of a tax clearance certificate, known as an attestation de conformité fiscal -ACF). The requirement was disclosed in the 2026 budget execution circular signed on December 31, 2025, by Finance Minister Louis Paul Motazé. The measure also applies to imports carried out by private individuals.
According to the circular, the scope of operations subject to prior presentation of a tax clearance certificate has been extended to passport applications, imports by individuals, and requests for vehicle registration cards. The document formalizes the new requirement as part of the implementation of the 2026 state budget.
These services are added to a first list established by the government in December 2023 of procedures already subject to tax compliance. That list includes corporate import and export operations, access to public subsidies, applications for exit visas at embassies and consulates, with exceptions for minors, students, and patients requiring medical evacuation, settlement of invoices by the state and its agencies, and the issuance of certificates of coverage and tax exemptions.
Capitalizing on the informal sector’s economic weight
The government presents the measure as a tool to promote tax compliance and increase public revenue by expanding the taxpayer base. Officially, the policy targets not only economic operators who do not pay taxes, but also actors in the informal sector.
According to estimates from the Ministry of Finance, the informal sector accounts for about 45% of Cameroon’s GDP but contributes only around 5% of total tax revenue. To capture this untapped revenue, the authorities have introduced a series of reforms in recent years aimed at integrating more taxpayers into the tax administration system.
Requiring a tax clearance certificate to access certain public and consular services is one of these measures. The Ministry of Finance also cites the strengthening of withholding-at-source mechanisms, which allow tax deductions during transactions between informal sector operators and large companies.
According to official sources, this mechanism alone increased Cameroon’s registered tax population from 89,741 in 2015 to more than 140,000 professional taxpayers by July 2021. It has also enabled the mobilization of more than CFA50 billion each year in tax prepayments and advances from informal sector contributors.
Brice R. Mbodiam
