Ivory Coast vs France
Crypto regulation comparison
Ivory Coast
France
No Regulation
Legal
Ivory Coast has no specific cryptocurrency legislation. As a WAEMU member under BCEAO oversight, it follows regional monetary policy. Growing fintech interest is driving discussions around crypto regulation.
France has one of Europe's most developed crypto regulatory frameworks. The PACTE law (2019) established the PSAN (prestataire de services sur actifs numériques) registration regime, now transitioning to MiCA licensing. Crypto gains are subject to the 30% flat tax (prélèvement forfaitaire unique).
Tax Type
None
Tax Type
Capital gains
Tax Rate
N/A
Tax Rate
30%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
BCEAO (Central Bank of West African States)
Regulator
AMF (Autorité des Marchés Financiers), ACPR
Stablecoin Rules
No stablecoin regulation
Stablecoin Rules
Regulated under MiCA; stablecoin issuers need e-money or credit institution license
Key Points
- No specific national cryptocurrency legislation
- BCEAO provides regional monetary and regulatory oversight
- Part of the WAEMU monetary zone using the CFA franc
- Growing fintech sector driving interest in crypto
- No formal licensing framework for crypto businesses
Key Points
- 30% flat tax on crypto capital gains (12.8% income tax + 17.2% social charges) for non-professionals
- PSAN registration required by AMF for all crypto service providers (mandatory since 2023)
- Transitioning from PSAN regime to MiCA licensing framework in 2024-2025
- Professional crypto traders may opt for progressive income tax rates
- France is home to major crypto companies including Ledger and Société Générale's FORGE