- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
TVA
18.0%
standard rate
Tax residency
183 days
12 tax treaties
Benin tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on Benin-source income and worldwide income where attribution rules and treaties apply. There is no single global income-tax return: employment is subject to impot sur les traitements et salaires (ITS) withheld monthly; business and professional profits use impot sur les benefices d'affaires (IBA) at 30% (25% for qualifying private schools); companies pay impot sur les societes (IS) at 25% for industrial activities and private schools and 30% otherwise, each with minimum taxes on encashable receipts. Standard TVA is 18%. WAEMU/UEMOA member; XOF is pegged to the euro.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- TVA
- 18.0%
- Capital gains tax
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 12
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | XOF 720,000 | 0.0% |
| XOF 720,001 | XOF 1,800,000 | 10.0% |
| XOF 1,800,001 | XOF 3,000,000 | 15.0% |
| XOF 3,000,001 | XOF 6,000,000 | 19.0% |
| XOF 6,000,001 | and above | 30.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Under Art. 121 CGI, a person has a fiscal domicile in Benin if they have a permanent home there, if their centre of vital interests is in Benin, or—when neither applies—if they stay habitually at least 183 days (continuous or not) in any 12-month period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 30 April
Sources
- Direction Generale des Impots — Code general des impots 2026 (accessed Oct 9, 2026) ITS, IBA, IS, IRCM WHT, IRF, TVA, residency, filing, participation exemption, non-resident service WHT
- PwC — VAT in Africa (Benin ESS overview) (accessed Oct 9, 2026) Cross-check standard TVA 18%, ESS rules, monthly VAT compliance
- La Nation — ITS explainer (CGI 2025) (accessed Oct 9, 2026) Cross-check ITS progressive salary scale and ORTB broadcast levies
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.