Benin Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

Travel Rule

Not adopted

Tax Reporting

Benin introduced a specific tax on real estate capital gains (plus-values immobilières) in 2025, not a general capital gains tax on all assets.. **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.. **Individuals:** For individuals, capital gains from the sale of movable assets (outside of a business activity) are generally not specifically taxed as a standalone item unless they fall under specific categories (e.g., real estate). However, if an individual is engaged in regular trading, it might be viewed as a professional or business activity, and thus subject to **Individual Income Tax (Impôt sur les Revenus des Personnes Physiques - IRPP)**.. **Businesses:** For companies, any gains from the sale of assets, including virtual assets if treated as such, would typically be integrated into their taxable profits and subject to **Corporate Income Tax (Impôt sur les Sociétés - IS)**.

Key Facts

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