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
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.
Other Benin computations in the OpenAccountants Tax Library.
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
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