Benin Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Central Bank of West African States, BCEAO and the Commission, Ministry of Economy and Finance

Primary Legislation

actifs virtuels (art. 2, pt 44), makes PSAV assujettis under art. 3(c) — thereby subjecting them to the law, actifs virtuels are assujettis (art. 3(c)) and are therefore bound by the law, Directive n° 02/2015/CM/UEMOA is a real instrument but is no longer the operativ, Benin's AML/CFT/CFP law is Loi n° 2024-01 du 20 février 2024 « relative à la lut, Benin's AML/CFT law is dated 20 February 2024 (Loi n° 2024-01, adopted by the As, No BCEAO directive prohibits banks from serving crypto businesses, and no such p, There is no explicit national law in Benin that makes buying, selling, or holdin

Travel Rule

Adopted — Threshold: €100,000

Tax Reporting

Benin taxes real-estate capital gains through the taxe sur les plus-values immobilières (TPVI), and it has no general capital gains tax on all assets. But the TPVI was not introduced in 2025: it already appears as Livre 1, Titre 1, Chapitre 5 of the Code général des impôts 2023 (and again in the CGI 2025), while the 2018 code contained no such standalone tax — so it dates from between 2019 and 2023. Gains on valeurs mobilières are separately caught by the IRCM (CGI art. 68).. No Crypto-Specific Rate: There are no specific capital gains tax rates for cryptocurrencies in Benin.. Potential Interpretation: If the DGI were to view cryptocurrencies as a "movable asset" or a "financial instrument," any profits derived from their sale or exchange could theoretically be subject to general capital gains provisions.. Individual gains on movable property are not entirely untaxed in Benin: plus-values de cessions de valeurs mobilières fall within the impôt sur le revenu des capitaux mobiliers (IRCM, CGI art. 68). Beyond that, occasional disposals of ordinary movable property are not caught by a standalone capital gains tax, and habitual/professional trading is taxed as business income within the IRPP. Real-estate gains are taxed separately under the TPVI.. Gains realised by Beninese companies on disposals of assets are included in taxable profit and taxed at the IS rate (30% standard; 25% for industrial enterprises and private education establishments — CGI art. 46), subject to the plus-values deferral regime where the proceeds are reinvested. The extension to 'virtual assets if treated as such' is inference: no Beninese tax provision addresses virtual assets.

Key Facts

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