Benin Personal Income Tax

Personal income tax (IRPP) bands and rates

Personal income in Benin is taxed under the IRPP (Impôt sur le Revenu des Personnes Physiques), a progressive tax. Salary income is withheld monthly via the employer (Impôt sur les Traitements et Salaires). Bands shown are monthly XOF brackets; confirm whether each schedule applies monthly or annually with a Benin accountant.

• IRPP band 1 (tax-free) — 0% on monthly income up to XOF 60,000 XOF / percent (Code Général des Impôts (Bénin) — IRPP barème)
• IRPP band 2 — 10% on the slice from XOF 60,001 to 150,000 XOF / percent (Code Général des Impôts (Bénin) — IRPP barème)
• IRPP band 3 — 15% on the slice from XOF 150,001 to 250,000 XOF / percent (Code Général des Impôts (Bénin) — IRPP barème)
• IRPP band 4 — 19% on the slice from XOF 250,001 to 500,000 XOF / percent ((approx — confirm; some guides cite 20% for this band)) (Code Général des Impôts (Bénin) — IRPP barème)
• IRPP top band — 30% on the slice above XOF 500,000 XOF / percent (Code Général des Impôts (Bénin) — IRPP barème)
• Tax-free threshold — First XOF 60,000 of monthly income is not taxed XOF (Code Général des Impôts (Bénin) — IRPP barème)
• Family quotient (quotient familial) — Taxable income is adjusted for the number of dependents via the family quotient system, reducing IRPP for taxpayers with dependents (Code Général des Impôts (Bénin) — IRPP quotient familial)
• Deductible employee social contributions — Mandatory employee CNSS pension contributions are deductible from taxable salary income (Code Général des Impôts (Bénin) — IRPP; Code de Sécurité Sociale)
• 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 month (Code Général des Impôts (Bénin) — retenue sur traitements et salaires)