Gabon Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

UMAC Ministerial Committee, COSUMAF's Commission, Ministry of the Economy

Primary Legislation

CEMAC law contains no category of jeton de paiement and gives BEAC no licensing, This is the primary regulation. You would typically find it on the official COSU, This regulation covers electronic money and payment services, which might overla, No specific legislation or regulation directly addresses the use, trade, or taxa

Travel Rule

Adopted — Threshold: ,

Tax Reporting

Gabon taxes capital gains realised by individuals at a liberatory rate of 20 per cent, applied to the net annual gain after a 15 per cent abattement, under the Code Général des Impôts enacted by Loi n° 027/2008 of 22 January 2009. The 15 per cent figure is the abattement on the taxable base, not the rate, and the Code Général des Impôts contains no provision on cryptocurrency or virtual assets.. Taxable Event: The sale, exchange, or conversion of cryptocurrency to fiat currency (or another cryptocurrency if it results in a realized gain) would likely trigger a taxable event.. Cost Basis: The original purchase price of the cryptocurrency, including any associated fees, would form the cost basis for calculating the gain.. The standard rate of Gabon's impôt sur les sociétés is 30 per cent under article 16 of the Code Général des Impôts, raised to 35 per cent for petroleum and mining enterprises and reduced to 25 per cent for listed bodies including the Banque Gabonaise de Développement, approved property-development, tourism and public-interest entities. Gains realised by a company enter its taxable profit at those rates, and the code contains no virtual-asset provision.. Mining: Income derived from cryptocurrency mining (e.g., block rewards) would likely be considered income from an industrial or commercial activity (Bénéfices Industriels et Commerciaux - BIC).

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.