Income Tax in Benin

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Calculate a monthly Benin salary-tax (ITS) working paper in 2026. This replaces the legacy generic IRPP description with the actual salary-tax chapter; business, investment and property income need their own tax classification. Salary and company-manager remuneration within article 119 enter this job. CGI 2026, art. 54 CGI 2026, art. 119

Salary is taxable where the recipient is domiciled in Benin even if the work or employer is abroad; for a non-domiciled recipient, Benin activity or a Benin-established employer is the statutory connecting factor. Article 121 tests permanent home, then vital interests, then habitual presence of at least 183 days in a twelve-month period under its fallback conditions. Check treaty facts separately before a cross-border result. CGI 2026, art. 121

Rates, bands and thresholds

Item	Rule and conditions	Official source
Monthly taxable salary up to FCFA 60,000	0%	CGI 2026, art. 125
Slice FCFA 60,001–150,000	10%	CGI 2026, art. 125
Slice FCFA 150,001–250,000	15%	CGI 2026, art. 125
Slice FCFA 250,001–500,000	19%	CGI 2026, art. 125
Slice over FCFA 500,000	30%	CGI 2026, art. 125
ORTB levy, March salary	Add FCFA 1,000	CGI 2026, art. 125
ORTB levy, June salary	Add FCFA 3,000; exempt from this June levy where taxable income does not exceed the first band	CGI 2026, art. 125

The base

1. Reconcile monthly gross salary, overtime, bonuses and cash/benefit allowances, including transport, to the taxable components under article 122. Illness indemnities are included. CGI 2026, art. 122
2. Screen the actual exemptions in article 120 and exclusions in article 124. Statutory dismissal compensation is distinguished from taxable notice/leave compensation. Family social-security-type allowances have the article 120 cap condition; this is not a family-quotient deduction. Training and collective health insurance have their stated exclusions, and individual health cover has its own limit. Hold any exemption whose factual limit has not been evidenced. CGI 2026, art. 120 CGI 2026, art. 124
3. Value benefits under article 123: actual value is the starting rule and the listed housing, domestic help, utilities, food and vehicles have statutory monthly valuations. Obtain the employee category, base salary and benefit details before applying that table. This Guide does not compute a benefit value from missing facts. CGI 2026, art. 123
4. Apply each band only to its slice of the resulting monthly base, then add the March/June levy when required. Do not multiply the monthly thresholds by twelve and apply them as a general personal annual scale. CGI 2026, art. 122 CGI 2026, art. 125
5. Separate exceptional remuneration, including end-of-career amounts and thirteenth-month pay. Article 126 uses an average-salary method and special conditions; do not put an unresolved exceptional payment through the ordinary examples. CGI 2026, art. 126

Deadlines and filing

The payer withholds when salary is paid and records each beneficiary, amount, date, nature of withholding and receipt reference. Put the tax on the payslip. Remit the monthly deductions by the 10th of the following month with the prescribed monthly declaration. CGI 2026, art. 127 CGI 2026, art. 128 CGI 2026, art. 129

A Benin-domiciled taxpayer paid by a foreign-established payer must make a spontaneous monthly salary declaration and payment on the same terms. The salary withholding is final under article 128(3); it is not a universal annual IRPP return for all income. An annual salary information statement remains due by 30 April under article 472, including its specified foreign-payer cases. CGI 2026, art. 128 CGI 2026, art. 472

Prepare the payroll and monthly/annual summaries for the authorised filer. Authenticated DGI form fields, submission and payment acknowledgements were not accessed; this is not a completed payroll filing.

Penalties and interest

General filing/payment sanctions and the conditional 2026 first-declaration relief are recorded once in the overview. Assess the facts before using any relief. This working paper does not prepare a penalty assessment.

Cross-border points

Record residence, work location, payer location and any treaty before accepting foreign payroll treatment. Foreign employment does not by itself remove a Benin-domiciled recipient from article 121. The company and foreign-service withholding rules are separate in the cross-border Guide. CGI 2026, art. 121 CGI 2026, art. 128

Two worked examples that recompute

Ordinary month. Assume the taxable salary base, after evidenced statutory treatment, is FCFA 200,000 in an ordinary month. The first band is untaxed, the next slice gives 9,000 and the next gives 7,500, total ITS 16,500. No March/June levy arises.

name: Ordinary monthly ITS
inputs:
  salary_base: 200000
steps:
  band10: max(0,min(salary_base,150000)-60000)*0.10
  band15: max(0,min(salary_base,250000)-150000)*0.15
  band19: max(0,min(salary_base,500000)-250000)*0.19
  band30: max(0,salary_base-500000)*0.30
  its: band10+band15+band19+band30
expected:
  its: 16500

June levy changes the amount. A confirmed taxable base of FCFA 600,000 gives band tax of 101,500. It is above the first band, so the June levy adds 3,000. The withholding schedule totals 104,500. This example has no exceptional remuneration.

name: June ITS and levy
inputs:
  salary_base: 600000
steps:
  band10: max(0,min(salary_base,150000)-60000)*0.10
  band15: max(0,min(salary_base,250000)-150000)*0.15
  band19: max(0,min(salary_base,500000)-250000)*0.19
  band30: max(0,salary_base-500000)*0.30
  band_tax: band10+band15+band19+band30
  tax_plus_june_levy: band_tax+3000
expected:
  band_tax: 101500
  tax_plus_june_levy: 104500

Ask the client first

• Which month, payment date and type of remuneration are being processed?
• Where are the worker, work and payer located, and what residence/treaty evidence exists?
• What cash pay, benefits, employee category and base salary are documented?
• Which statutory exemptions/exclusions and their limits are supported?
• Is any amount exceptional remuneration, and is the required salary history available?
• Are there foreign payers, previous withholding, payslips and annual salary-statement obligations?

Sources

Official source	What was actually read	Read on
DGI official CGI, 2026 edition	Articles 54, 119–129 and 472, including adjacent conditions in the extracted official text. The cover consolidates the original 2026 finance law, not the June rectifying law.	2026-11-01
Signed law 2026-10 of 24 June 2026	Tax provisions arts. 1–19 and final arts. 48–49, PDF pages 1–6 and 17 visually read; adjacent article 20 heading read. OCR of the whole capture is not a whole-law review.	2026-11-01

Not yet confirmed: application of the complete article 123 benefit table and article 126 exceptional-pay calculation to a live case; the legacy claims of a family quotient, employee-CNSS deduction and professional-expense allowance were not substantiated by the salary chapter and are not used; the legacy generic annual IRPP return/deadline outside the specific salary information statement; non-salary personal-income computations and treaty interaction; authenticated DGI portal screens, exact field identifiers and payment-confirmation workflow; later instruments not identified by the sources read; application to a particular taxpayer. Independent AI source review closed on 1 November 2026 for the bounded job (see the country README); no accountant has attested to this version.