On 24 November 2014, Cameroon's Prime Minister presented the Draft Finance Law for 2015 to parliament. Key measures of the draft law include:

• A reduction in the corporate tax rate from 35% to 30%
• An increase in the minimum lump-sum tax from 1% to 2%
• The disallowance of input VAT credit refunds if the transactions are conducted in cash
• The introduction of a threshold of 2.5% of taxable profit f…