CAMEROON Trends and Developments Contributed by: Lynda Amadagana, Elise Ngo Nyobe, Hervée Belinga and Abel Esseba, Amadagana & Partners
Employment To promote job creation, particularly for recent gradu - ates, the financial law 2026 strengthens existing tax incentives and extends the scheme to include work- study contracts: • Exemption – Tax and employer contributions on the salaries of recent graduates (in their first job or on a work placement) for a period of three years. • Tax credit – 20% of training and supervision costs incurred, capped at XAF25 million for individuals. • Exemption from social security contributions and employer’s contributions on wages paid to disa - bled employees.
The legal framework has been strengthened by Law No 2024/002 of 24 July 2024, authorising Cameroon’s accession to the WIPO Copyright Treaty. This devel - opment is gradually bringing Cameroonian law in line with international standards regarding the protection of digital content, software and works distributed online. Energy and Infrastructure: Strengthening the Strategic Role of the State Cameroon’s energy sector is principally governed by Law No 2011/022 of 14 December 2011 regulating the electricity sector, supplemented by its implementing decree No 2012/2806/PM of 24 September 2012. Recent developments in the sector, in particular the restructuring of incumbent operators and discussions surrounding new management models, illustrate: • a strengthening of the State’s role in the govern - ance of energy infrastructure; • a drive to improve the performance of public ser - vices; • a gradual opening towards public-private partner - ship mechanisms; and • an increased emphasis on national energy security.
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