Bitcoin Tax in Benin (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Benin has published no tax rule for bitcoin. The Direction Generale des Impots publishes the Code general des impots, Law 2021-15 of 23 December 2021 in its 2026 edition as updated by the finance law of 8 December 2025, and its 640,000 characters never mention crypto, bitcoin, tokens, virtual assets or digital assets. What the code does state are two general heads under which a private individual's gains are taxed. Article 68(3) brings gains on the disposal of securities (valeurs mobilieres) under the tax on income from movable capital (IRCM), and Article 83(7) sets the base as the sale price minus the acquisition price. Separately, Article 54 subjects a natural person who habitually carries on a lucrative activity on their own account to the business profits tax (IBA), Article 55(5) sweeps in the profits of any lucrative operation, habitual or exceptional, that is not taxed under salaries, IRCM, property income or the property gains tax, and Article 63 sets the IBA rate at 30%. The code does not say whether bitcoin is a security or whether a sale of it is a lucrative operation under either head.

Regime: No crypto-specific rule
Tax authority: Direction Generale des Impots (DGI), Ministere de l'Economie et des Finances
Framework: Code general des impots (Loi n. 2021-15 du 23 decembre 2021), 2026 edition updated by Loi n. 2025-22 du 8 decembre 2025, Articles 54-55, 63, 68, 83 and 86 (2021)
Tax year: 2026
Reporting duty: Article 66 of the Code general des impots has business profits tax (IBA) declared and paid in the same way as corporate income tax; for IRCM, Article 90 has the payer withhold the tax at source and treats the withholding as discharging any other tax on the same income for a taxpayer not subject to IS or IBA, and Article 91 has it paid by the 10th of the month following payment of the income. The code states no declaration duty specific to bitcoin.

Frequently asked questions

Does Benin have a bitcoin or crypto tax rule?

No. The 2026 edition of the Code general des impots published by the Direction Generale des Impots never mentions crypto, bitcoin, tokens, virtual assets or digital assets. The code applies as general law only.

How does Benin tax gains on selling securities?

Article 68(3) of the Code general des impots brings gains on the disposal of securities under the tax on income from movable capital (IRCM). Article 83(7) measures the gain as the sale price minus the acquisition price. The code does not say whether bitcoin is a security.

What is the business profits tax (IBA) rate in Benin?

Article 63 of the Code general des impots sets the IBA rate at 30%. Article 55(5) brings within IBA the profits and income of any lucrative operation, habitual or exceptional, that is not taxed under salaries (ITS), movable capital (IRCM), property income or the property gains tax (TPVI). The code does not say whether selling bitcoin is such an operation.

Sources

Direction Generale des Impots: Code general des impots de la Republique du Benin 2026

The authority itself: Direction Generale des Impots (DGI), Ministere de l'Economie et des Finances. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Benin covers exchanges, payment methods and legality for residents.