🇧🇯 Benin Tax Guide - Income Tax, Corporate Tax & Special Regimes

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: Rate not recorded
Social security (employee): Rate not recorded
Social security (employer): Rate not recorded
Dividend withholding: 10.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Treaty count: 12

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XOF 0	and above	30.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XOF 0	XOF 720,000	0.0%	$0 – $1,186
XOF 720,001	XOF 1,800,000	10.0%	$1,186 – $2,965
XOF 1,800,001	XOF 3,000,000	15.0%	$2,965 – $4,942
XOF 3,000,001	XOF 6,000,000	19.0%	$4,942 – $9,885
XOF 6,000,001	and above	30.0%	$9,885 +

Participation Exemption

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

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

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%