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 barèmeView source ↗
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 ↗
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Other Benin computations in the OpenAccountants Tax Library.