Source-cited draft: tax overview 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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Tax year
Calendar year (1 January – 31 December)Code Général des Impôts (Bénin) — https://finances.bj/wp-content/uploads/2025/01/Benin-Code-General-des-Impots-2025.pdf
Currency
West African CFA franc (XOF / FCFA)WAEMU (UEMOA) monetary union framework
Tax authority
Direction Générale des Impôts (DGI), Ministère de l'Économie et des FinancesDirection Générale des Impôts — https://www.impots.finances.gouv.bj/
Residence / taxation basis
Residents are taxed on worldwide income; non-residents are taxed on Benin-source income. Companies are taxed on a territorial (Benin-source profit) basis. ((approx — confirm))Code Général des Impôts (Bénin)
Top personal income tax (IRPP) rate
30Code Général des Impôts (Bénin) — IRPP — https://www.lloydsbanktrade.com/en/market-potential/benin/taxes
Standard corporate income tax (IS) rate
30Code Général des Impôts (Bénin) — Impôt sur les Sociétés — https://www.impots.finances.gouv.bj/impot-sur-les-societes-is/
VAT / GST standard rate
18Code Général des Impôts (Bénin) — TVA — https://www.lloydsbanktrade.com/en/market-potential/benin/taxes
Corporate income tax (IS) annual return deadline
By 30 April of the year following the financial year ((approx — confirm))Code Général des Impôts (Bénin) — Impôt sur les Sociétés
VAT filing frequency
Monthly — return and payment due by the 10th of the following month ((approx — confirm))Code Général des Impôts (Bénin) — TVA
Payroll tax (IRPP) remittance
Employer withholds IRPP monthly and remits by the 10th of the following monthCode Général des Impôts (Bénin) — IRPP retenue à la source — https://www.rivermate.com/guides/benin/taxes
Regional tax framework
Benin is a member of WAEMU/UEMOA and ECOWAS, which set common directives for VAT and excise (droits d'accise)WAEMU (UEMOA) tax directives
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Benin levies tax under the Code Général des Impôts (CGI), administered by the Direction Générale des Impôts (DGI). The headline taxes are corporate income tax (IS), personal income tax (IRPP), and VAT (TVA). All figures below are an unverified 2025 draft for accountant review.
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Other Benin computations in the OpenAccountants Tax Library.