Gabon

In Gabon, cryptocurrencies are legally classified as intangible assets, meaning they are treated as property rather than legal tender or currency. The regulation status of cryptocurrency in Gabon is legal. This means that while there is no dedicated legal framework specifically for crypto, general tax laws apply, with further guidance provided through official circulars. The primary authority governing crypto taxation in Gabon is the Direction Générale des Impôts (DGI). The tax framework applicable to cryptocurrencies is based on the Tax Code of Gabon, supplemented by specific guidance, notably Circular No. 00001/MEF/DGI/DGE/D2 of 2022. When an individual sells cryptocurrency in Gabon, any gains realized from this sale are subject to a flat capital gains tax of 10%. This 10% capital gains tax also applies when converting cryptocurrency to fiat currency. There are no specific holding period benefits, the 10% rate applies regardless of how long the crypto asset was held, with no rate reductions for long-term holding. No specific exemptions or allowances for capital gains on crypto are documented. For corporations, the standard corporate tax rate is 35%. There is no specific Value Added Tax (VAT) applied directly to cryptocurrency transactions. Cryptocurrency mining activities are considered a business and are subject to the standard corporate income tax rate of 35%. While there are no specific crypto-related reforms currently noted, the Finance Law 2026 for Gabon includes provisions for mandatory e-invoicing and other general tax developments.