Benin cryptocurrency tax guide
Benin has no standalone crypto law, but crypto is not banned; digital assets are treated as intangible assets governed by existing financial and tax legislation, and owning, trading, and mining are generally treated as lawful. Law No. 2024-01 of 20 February 2024 transposes UEMOA AML directives into Beninese law, requiring prior authorization for virtual asset service providers under Article 58, though implementing regulations naming the competent authority had reportedly not been published as of early 2026.
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Tax authority: Direction Générale des Impôts et des Domaines (DGID) · Last reviewed 2026-10-11 · Next review due 2027-04-11
This is educational information, not individualized tax or legal advice. Cryptocurrency taxation changes quickly and depends on personal circumstances — confirm current rules with Direction Générale des Impôts et des Domaines (DGID) or a qualified local tax professional before relying on it.
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What this guide covers
This guide covers Benin's crypto regulatory and tax position for 2025. dgid.bj and the Beninese tax authority's own site weren't directly fetched. This is educational information, not individualized tax advice.
Tax treatment of cryptocurrency
The only tax-specific source this guide found on Benin contradicts itself. Benin has no standalone crypto law, but crypto isn't banned — digital assets are treated as intangible assets governed by existing financial and tax legislation, and owning, trading, and mining are generally treated as lawful activities. The Ministry of Economy and Finance has stated crypto can't replace the CFA franc as legal tender. Law No. 2024-01 of 20 February 2024 transposes UEMOA (WAEMU) anti-money-laundering directives into Beninese law; its Article 58 subjects virtual asset service providers to a prior authorization or approval requirement before they may operate, but the implementing regulations naming the competent authority and setting procedural conditions had reportedly not been published as of early 2026. On tax, this guide found only a single, internally inconsistent source: a calculator-style site states Benin doesn't currently tax cryptocurrency gains, while the same site also displays a 15% short-term capital gains rate in its illustrative example. This guide doesn't treat either figure as confirmed.
Common taxable events
- Not confirmed in this research pass with reliable sourcing.
Potentially non-taxable events
- Crypto gains are reported as untaxed by one source, though that same source's own illustrative calculator conflicts with this claim, so this guide doesn't treat it as confirmed.
- Simply buying and holding crypto isn't a taxable event.
Tax rates and thresholds
This guide doesn't assert a confirmed rate, given that the only tax-specific source found is internally inconsistent, stating both 'not taxed' and showing a 15% example calculation.
Cost basis and calculation
Not confirmed in this research pass.
Reporting and compliance
- Virtual asset service providers face a prior authorization or approval requirement under Article 58 of Law No. 2024-01, though the implementing regulations naming the competent authority were reportedly not yet published as of early 2026.
- This guide doesn't identify a confirmed individual tax reporting obligation specific to crypto.
Residency and cross-border issues
Not resolved in this research pass.
Example
This guide omits a worked tax example, given that the only available tax-rate source is internally inconsistent.
Official resources
- Direction Générale des Impôts et des Domaines (DGID): https://www.impots.bj/
Limitations and review information
Tax year covered: 2025. Last verified: October 11, 2026. Known gap: dgid.bj wasn't directly fetched. The only tax-specific source found is internally inconsistent, and Law No. 2024-01's implementing regulations, naming the VASP-authorizing competent authority, had reportedly not been published as of early 2026. This guide should be re-verified once those implementing regulations are published. This is educational information only, not individualized tax advice — confirm current specifics directly with the DGID or a qualified Beninese tax professional.
Sources
Republic of Benin · Published/updated 2024-02-20 · Checked 2026-10-11
Supports: The exact law number and date transposing UEMOA (WAEMU) anti-money-laundering directives into Beninese law, with Article 58 subjecting virtual asset service providers to a prior authorization or approval requirement before operating. Identified by exact law number, date, and article via secondary legal sources; the law's own text was not directly fetched, and implementing regulations naming the competent authority and setting procedural conditions had reportedly not been published as of early 2026.
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