Is crypto legal in Gabon? Regulation & rules (2026)

COBAC Decision D-2022/071 of 6 May 2022 prohibits all COBAC-supervised entities—banks, microfinance establishments, and payment institutions—from acquiring, holding, transferring, or converting crypto-assets for their own account or on behalf of clients. Institutions must also identify and report crypto-related transactions.

CEMAC Regulation No. 01/22/CEMAC/UMAC/COSUMAF (July 2022) recognises blockchain-based securities registration and requires VASPs and ICO issuers to obtain COSUMAF approval with prospectus-equivalent disclosure, but detailed implementing instructions had not been issued as of early 2026, leaving no operational licensing pathway.

BEAC Governor Yvon Sana Bangui has publicly opposed private cryptocurrencies, citing pressure on foreign-exchange reserves, and is developing a digital CFA franc on a strict 1:1 parity with the CFA franc as the sovereign alternative to private stablecoins. A harmonised BEAC/COBAC/COSUMAF crypto framework was expected for publication in 2025-2026.

Gabon has enacted no domestic statute or regulation specific to crypto-assets; all applicable rules are CEMAC supra-national instruments. Individuals may technically hold crypto, but no legal pathway exists to use Gabonese banking infrastructure for crypto transactions.

No dedicated crypto tax exists in Gabon. Profits realised by crypto traders are taxable as ordinary income under Gabon's General Tax Code. No specific capital-gains rate, VAT treatment, or mandatory reporting regime for crypto holdings has been legislated.

BEAC is co-developing a sub-regional crypto-asset regulatory framework with the IMF. The IMF's 2025 CEMAC Country Report notes ongoing work to formalise oversight, but no finalised framework had been gazetted as of May 2026.