Source-cited draft: personal 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.
IRPP band 1 (tax-free)
0% on monthly income up to XOF 60,000Code Général des Impôts (Bénin) — IRPP barèmeView source ↗
IRPP band 2
10% on the slice from XOF 60,001 to 150,000Code Général des Impôts (Bénin) — IRPP barèmeView source ↗
IRPP band 3
15% on the slice from XOF 150,001 to 250,000Code Général des Impôts (Bénin) — IRPP barèmeView source ↗
IRPP band 4
19% on the slice from XOF 250,001 to 500,000Code Général des Impôts (Bénin) — IRPP barèmeView source ↗
IRPP top band
30% on the slice above XOF 500,000Code Général des Impôts (Bénin) — IRPP barèmeView source ↗
Tax-free threshold
First XOF 60,000 of monthly income is not taxedCode Général des Impôts (Bénin) — IRPP barème
Other Benin computations in the OpenAccountants Tax Library.
Family quotient (quotient familial)
Taxable income is adjusted for the number of dependents via the family quotient system, reducing IRPP for taxpayers with dependentsCode Général des Impôts (Bénin) — IRPP quotient familialView source ↗
Deductible employee social contributions
Mandatory employee CNSS pension contributions are deductible from taxable salary incomeCode Général des Impôts (Bénin) — IRPP; Code de Sécurité SocialeView source ↗
Professional expenses allowance
A standard deduction for professional expenses is applied to salary income before the IRPP barème (approx — confirm rate/cap)Code Général des Impôts (Bénin) — IRPP
Residence test
An individual is generally resident if their principal home or main place of abode is in Benin, or they carry on their principal professional activity there (approx — confirm exact criteria)Code Général des Impôts (Bénin) — domicile fiscal
Non-resident taxation
Non-residents are taxed only on Benin-source income, often by final withholding at source (approx — confirm)Code Général des Impôts (Bénin) — IRPP
Annual IRPP filing deadline
Annual personal income declaration generally due by 30 April of the following year (approx — confirm)Code Général des Impôts (Bénin) — IRPP
Monthly salary tax remittance
Employer-withheld IRPP on salaries remitted to the DGI by the 10th of the following monthCode Général des Impôts (Bénin) — retenue sur traitements et salairesView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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