The Gambia has no specific cryptocurrency legislation or virtual asset regulatory framework as of June 2026. The Central Bank of The Gambia (CBG) does not mention crypto or digital assets on its website. Crypto is neither explicitly banned nor formally permitted. General AML/fraud laws apply. The CBG has issued cautionary warnings about crypto risks but has not issued binding regulation.
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Region | africa west |
| Currency | GMD |
| Capital Gains (Personal) | 15% of gains or 5% of consideration (whichever is higher); crypto not specifically addressed |
| Capital Gains (Corporate) | 27% of net profit (or 1% of turnover on audited accounts, 2% on unaudited — whichever is higher); CGT for companies is 25% of gains or 10% of consideration (whichever is higher) |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
No crypto-specific tax guidance.
| Required | No |
| Regulator | CBG |
No specific licensing framework for crypto or virtual assets mentioned.
No known enforcement actions.
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |
| FATF Body | GIABA |
| Suspicious-Activity Reporting | No |
Status: Unclear
No regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | Yes |
| Electricity Cost | $0.18/kWh |
| Renewable Energy | 15% |
| Infrastructure | poor |
Electricity costs are relatively high and renewable energy share is low. Infrastructure for mining is underdeveloped.
| Sanctions | — |
The Gambia has no specific cryptocurrency legislation or virtual asset regulatory framework as of June 2026. The Central Bank of The Gambia (CBG) does not mention crypto or digital assets on its website. Crypto is neither explicitly banned nor formally permitted. General AML/fraud laws apply. The CBG has issued cautionary warnings about crypto risks but has not issued binding regulation.
Gambia is classified by FATF as: partially_compliant.
KYC is not universally mandated.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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