Benin Property Gains Tax (TPVI)

General reference only. This is a partial source-based working paper, not tax, legal or financial advice or accountant attestation. Establish the transaction, operative law and supporting evidence before relying on a computation.

Who this applies to

Use this job for a disposal of Benin immovable property after screening the taxpayer, asset and exemption. CGI 108 charges gains realised by natural or legal persons on built or unbuilt immovables, real property rights, property-rich-company securities and mining titles. Mining titles include exploration, exploitation and other economically advantageous mining or hydrocarbon authorisations. A disposal includes sale, exchange, contribution to a company, a dividend in kind drawn from an immovable, public-interest expropriation and donation. A cash sale is not the only charging event. This Guide computes the ordinary property-sale branch; it does not supply every specialist base. CGI 108

Article 110(1) lists exempt immovable disposals involving State property, administrative public establishments, national companies, public-participation housing-improvement companies, communities and public or private bodies whose acquisitions are exempt from registration duty. Establish the actual statutory status and exemption evidence; a public connection alone is insufficient. Article 110(2) separately exempts gains on immovables recorded in the balance sheet of an enterprise subject to IBA or IS. Obtain the asset ledger and tax status. Merely being a company or using a property in business is not the stated balance-sheet condition. Route the resulting business-gain computation to individual business IBA or company IS; a TPVI exemption does not establish an exemption from those taxes. CGI 110

Annual ownership TFU and rental IRF are separate jobs. No existing figure home moves to this Guide.

Rates, bands and thresholds

Rule	Figure and conditions	Official source
Ordinary TPVI rate	5% of the established taxable gain	CGI 115(1)
Tax minimum	Tax cannot be below 1% of the disposal price; the examples concern taxable positive-gain sales, after exemptions	CGI 115(2)
Construction component	Deemed construction gain is 10% of the construction's disposal price; declare land and construction separately	CGI 113
Property-rich-company screen	More than 50% of original asset value at disposal or at the preceding year-end, under the specified asset and own-operation exclusions	CGI 109

The base

1. Establish the transfer value. Article 111 starts from the consideration for the immovable, real property right or mining-title right, or the value used for a pure or onerous company contribution, less the statutory acquisition value. A missing cash receipt does not itself establish a zero transfer value. CGI 111(1)
2. Prove acquisition value. Article 112 uses the consideration paid to acquire the immovable or real property right, determined from its purchase price or acquisition estimate and the works present when acquired. The purchase price or estimate must be evidenced by instruments having a legally certain date, « actes de toute nature ayant date certaine ». Do not replace this requirement with an undated private estimate. Missing property documents or an inflated acquisition price trigger the reference-acquisition-value route. Those updated reference values require the ministerial instrument; no such schedule is supplied here. CGI 112
3. Keep the special bases separate. For a gratuitous acquisition, article 111(1)(b) uses market value on the gratuitous acquisition date. For land rights held by lease, article 111(2) uses cumulative rent fallen due by disposal as original value. For a mining title received directly from the State, article 111(3) refers to duties paid for its grant under applicable laws, regulations and agreements. Inter vivos gratuitous transfers use market value at transfer where applicable under article 111(4). Obtain the relevant dated values and documents; do not invent a private-share cost, mining agreement charge or donation sale price. CGI 111
4. Separate land and construction. The alienator must provide a detailed disposal-price declaration distinguishing the parcel from the construction. Determine the land gain from its supported statutory base; use the deemed construction gain in the rates table for the separately declared construction price. Do not apply that deemed-gain rule to the entire combined property price or silently deduct construction costs again. CGI 111–113
5. Compare the two tax amounts. For an established taxable positive-gain ordinary sale, calculate gain-based TPVI and the disposal-price minimum, then use the higher amount. Screen exemptions before this calculation. Loss/no-gain treatment and the price-minimum interaction for noncash or gratuitous transfers require separate resolution; these examples do not settle them. CGI 110, 115

For property-rich securities, article 109 tests the specified asset composition on either statutory date and excludes the listed immovables/rights used for the enterprise's own industrial, commercial, agricultural or noncommercial professional operation. Obtain both dated asset records and original values. Article 108's charging inclusion is not a complete securities cost, indirect-holding or loss method; those computations remain held. CGI 108–109

Article 112 also contains a special acquisition-value rule for a foreclosing creditor left adjudicatee for lack of bidders, referring to the amount in the command served before seizure and its comparison with the adjudication price. The procedural-law cross-reference and execution facts need separate verification before using that exception; neither example uses it. CGI 112(2)

Deadlines and filing

• Prepare the acquisition date, method and value in the property-origin part of the transfer instrument or declaration. Add registration dates for the relevant deeds, documents and judgments and, as far as possible, the registration reference. CGI 114
• Declare and pay TPVI when completing registration formalities for the alienation instrument or transfer declaration. It is due by the transferor notwithstanding contrary contracts. This event-based rule is not a verified standalone number of days after signature; the full registration time limit and live filing procedure remain held. CGI 116(1)–(2)
• For mining-title rights, article 116(3) makes the transferee withhold and pay from the amount paid to the transferor. It also expressly makes the mining-title transferee liable for TPVI due by a transferor not domiciled in Benin or without a representative there. Preserve that mining-specific collection route; it does not prove a universal buyer withholding on every property sale. Specialist mining and treaty cases are not computed here. CGI 116(3)
• Before a land transfer, the seller must show prior payment when the tax is due. Public and ministerial officers and officials exercising comparable functions are responsible for tax revealed as due by the instruments they receive or documents they annex or use. Obtain the tax computation and evidence of payment or supported exemption for the officer's file. CGI 117–118

Penalties and interest

Use the tax overview's general declaration/payment sanctions after identifying the actual offence, due event, payment and notice dates. General declaration, collection and late-interest provisions are in CGI 485–488; their figures stay with that existing owner. No TPVI-specific assessment or relief eligibility is established here. Keep the separate public-officer responsibility above. CGI 485–488

Cross-border points

Do not infer a residence exemption or treaty result from the domestic charging list. The June law adds securities-disposal territorial wording to CGI 81 regardless of transferor/transferee residence, subject to conventions. Its interaction with TPVI for property-rich securities requires separate analysis; no duplicated charge, priority or relief is calculated here. Route that issue to the cross-border working paper. The exact first operative period for that June change remains held. Ordinary immovable-sale examples below do not concern securities or mining rights. CGI 108–109; LFR 12

Two worked examples that recompute

Private bare-land sale versus the business-asset exemption. Assume an ordinary domestic sale for FCFA 20 million, acquisition value FCFA 8 million proved by a dated instrument, no reference-value adjustment, no other exemption and no treaty or specialist issue. Gain-based TPVI exceeds the minimum. If instead this same immovable is proved recorded in the balance sheet of an enterprise subject to IBA or IS, article 110(2) removes TPVI; it does not compute the separate business tax. The counterfactual exemption flag is a proven legal fact, not a taxpayer election. CGI 110–112, 115

name: Private land versus qualifying business immovable
inputs:
  disposal_price: 20000000
  supported_acquisition_value: 8000000
  proven_business_exemption_in_counterfactual: 1
steps:
  taxable_gain: disposal_price - supported_acquisition_value
  gain_based_tpvi: taxable_gain * 0.05
  disposal_minimum: disposal_price * 0.01
  private_sale_tpvi: max(gain_based_tpvi, disposal_minimum)
  qualifying_business_asset_tpvi: private_sale_tpvi * (1 - proven_business_exemption_in_counterfactual)
expected:
  taxable_gain: 12000000
  gain_based_tpvi: 600000
  disposal_minimum: 200000
  private_sale_tpvi: 600000
  qualifying_business_asset_tpvi: 0

Land and construction split; the minimum controls. Assume an ordinary taxable private sale after the seller acquired vacant land and constructed a building. An accepted detailed declaration splits FCFA 100 million into land 60 million and construction 40 million. The supported land acquisition value is 50 million. The construction gain uses the statutory deemed method, rather than actual construction cost. Both component gains are positive; no exemption, reference-value correction, noncash valuation or other charge is being calculated. Compare TPVI on the combined gain with the minimum on the whole disposal price. CGI 111–115

name: Separate land and construction with disposal-price minimum
inputs:
  land_disposal_price: 60000000
  construction_disposal_price: 40000000
  supported_land_acquisition_value: 50000000
steps:
  total_disposal_price: land_disposal_price + construction_disposal_price
  land_gain: land_disposal_price - supported_land_acquisition_value
  deemed_construction_gain: construction_disposal_price * 0.10
  combined_gain: land_gain + deemed_construction_gain
  gain_based_tpvi: combined_gain * 0.05
  disposal_minimum: total_disposal_price * 0.01
  tpvi: max(gain_based_tpvi, disposal_minimum)
  minimum_uplift: tpvi - gain_based_tpvi
expected:
  total_disposal_price: 100000000
  land_gain: 10000000
  deemed_construction_gain: 4000000
  combined_gain: 14000000
  gain_based_tpvi: 700000
  disposal_minimum: 1000000
  tpvi: 1000000
  minimum_uplift: 300000

Ask the client first

Obtain the transferor/transferee and residence details, asset and exact rights, disposal type/date, title and transaction instruments, consideration and any noncash valuation, acquisition date/method/value and instruments with a legally certain date, registration references, land/construction allocation and details of works present when acquired. Ask whether the immovable is recorded in an IBA/IS enterprise's balance sheet, whether article 110(1) status is claimed, and what proves it. For property-rich securities obtain both statutory-date asset records, original values and own-operation use; for mining rights obtain grant duties, agreements, representation and collection evidence. Obtain the notary/officer file, tax paid, receipts and the current registration/payment procedure. Stop when the missing facts or instruments below determine the answer.

Sources

Official source	Actual reading scope	Limits	Read on
DGI CGI 2026	Complete arts. 108–118 and neighbouring rental/salary boundaries, printed pp. 56–58 / PDF pp. 57–59; those three pages rendered and visually checked. CGI 81 and general sanctions 485–488 read for routing.	Actual fiscal chapter, not every ministerial instrument, treaty or later amendment.	2026-11-01
Law 2025-22 of 8 December 2025, original Finance Law	Fiscal arts. 1–17 and final 47–48; article 48 expressly sets 1 January 2026 commencement.	No direct amendment to 108–118 identified in these read fiscal clauses. No whole budget-table certification.	2026-11-01
Law 2026-10 of 24 June 2026, rectifying Finance Law	Fiscal arts. 1–20 and final 48–49, including article 12's CGI 81 securities limb and article 20's State/local private-domain price reference.	That price table is not assumed to be the missing CGI 112 acquisition-reference order. Exact first operative securities period and TPVI interaction remain held.	2026-11-01

The figure/rule ledger binds the actual clauses, short French quotes, pages, source hashes and this draft. Eleven prior Guide bodies and all earlier Benin evidence remain unchanged; the complete old-topic map records their existing destinations.

Not yet confirmed: current CGI 112 reference-acquisition-value instruments; treatment of negative/no gain and noncash/gratuitous transfers under the price minimum; estate/death transfers; disputed value, fee or improvement deductions; property-rich securities cost, indirect holdings, loss use and CGI 81/TPVI coordination; mining agreements, specialised collection and treaty relief; creditor-adjudicatee civil-procedure cross-reference and execution; local revenue-allocation instrument; actual registration due-day rule, prescribed declaration/form boxes, supporting schedules, payment references and authenticated acceptance; complete later-law currentness and transaction-specific sanctions/relief. All seven country domains remain partial. This new job passed independent source review on 1 November 2026 for the stated partial working-paper scope; no accountant has attested to it.