Source-cited draft: corporate income tax for Benin (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard IS rate
30%Code Général des Impôts (Bénin) — Impôt sur les Sociétés (https://www.impots.finances.gouv.bj/impot-sur-les-societes-is/)
Reduced IS rate — industrial / manufacturing / mining companies
25%Code Général des Impôts (Bénin) — Impôt sur les Sociétés (https://orbitax.com/taxhub/countrychapters/BJ/Benin/f422ca9b24bb422f820ed2741b8b2b00/Corporate-Income-Tax-588)
Hydrocarbon (oil & gas) sector IS rate
Between 35% and 45% depending on contractual clausesCode Général des Impôts (Bénin) — secteur des hydrocarbures (https://orbitax.com/taxhub/countrychapters/BJ/Benin/f422ca9b24bb422f820ed2741b8b2b00/Corporate-Income-Tax-588)
Minimum tax (Impôt Minimum) rate
0.75% of turnover / receivable products (produits encaissables)Code Général des Impôts (Bénin) — Impôt Minimum (https://orbitax.com/taxhub/countrychapters/BJ/Benin/f422ca9b24bb422f820ed2741b8b2b00/Corporate-Income-Tax-588)
Minimum tax floor
Not less than XOF 200,000Code Général des Impôts (Bénin) — Impôt Minimum (https://orbitax.com/taxhub/countrychapters/BJ/Benin/f422ca9b24bb422f820ed2741b8b2b00/Corporate-Income-Tax-588)
Tax base
Net accounting profit (per SYSCOHADA accounts) adjusted for tax add-backs and deductionsCode Général des Impôts (Bénin) — détermination du bénéfice imposable
Territorial basis
IS applies to profits realised in Benin (territoriality); foreign-branch profits generally outside scope ((approx — confirm))Code Général des Impôts (Bénin) — territorialité de l'IS
WHT on dividends (standard)
15% (10% for regularly distributed dividends)Code Général des Impôts (Bénin) — IRCM / retenue sur dividendes (https://www.lloydsbanktrade.com/en/market-potential/benin/taxes)
WHT on dividends — WAEMU-listed company
7% for dividends distributed by companies listed on an approved WAEMU stock exchangeCode Général des Impôts (Bénin) — IRCM (https://orbitax.com/taxhub/withholdingtaxrates/TG/BJ/Togo/Benin)
WHT on interest
15% ((approx — some guides cite 10% to non-residents; confirm))Code Général des Impôts (Bénin) — IRCM / retenue sur intérêts (https://www.lloydsbanktrade.com/en/market-potential/benin/taxes)
WHT on royalties (paid abroad)
10% to foreign individuals; 12% to foreign companiesCode Général des Impôts (Bénin) — retenue sur redevances (https://www.lloydsbanktrade.com/en/market-potential/benin/taxes)
Treaty relief
Benin's double tax treaties (incl. WAEMU/UEMOA multilateral convention) may reduce WHT rates on dividends, interest and royaltiesConventions fiscales / WAEMU multilateral tax convention (https://orbitax.com/taxhub/countrychapters/BJ/Benin/f422ca9b24bb422f820ed2741b8b2b00/Withholding-Taxes-594)
IS annual return deadline
By 30 April of the year following the financial year-end ((approx — confirm))Code Général des Impôts (Bénin) — déclaration IS
Advance payments (acomptes)
IS is paid by advance installments (acomptes) during the year, with the balance settled on filing ((approx — confirm number/dates of installments))Code Général des Impôts (Bénin) — acomptes IS
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies in Benin pay the Impôt sur les Sociétés (IS) on net taxable profit. A minimum tax (Impôt Minimum, IM/IMF) applies where the IS computed on profit is low. Withholding taxes apply to dividends, interest, and royalties.
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Other Benin computations in the OpenAccountants Tax Library.