# Benin tax preparation map v0.2

> **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

Use this Benin 2026 map to identify the right working paper and build a cash/filing evidence checklist. It is a partial pack, not a certification that every Benin tax or filing process is covered. Amounts in these Guides are in francs CFA. DGI administers the tax documents used here; the public website now links its document data through the apisiteweb.impots.bj host. [DGI](https://www.impots.bj/) [CGI 2026, art. 1](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=6)

The official 2026 CGI cover consolidates law 2025-22 of 8 December 2025. It does not already contain the June law: read law 2026-10 alongside it. LFR article 1 generally applies its income-tax measures to the exercise closed 31 December 2025 unless a measure says otherwise. Confirm the actual income period and transaction date; neither the '2026' cover nor a signature date is a complete effective-date analysis. [LFR 2026, art. 1](https://apisiteweb.impots.bj/media/6adcb8249c4ab_B%C3%A9nin-Loi%20de%20finances%20rectificative%202026.pdf#page=1)

## Rates, bands and thresholds

| Item | Rule and conditions | Official source |
|---|---|---|
| Personal salary income | Use the monthly ITS Guide; business, capital and property income have separate chapters, not one generic annual IRPP scale | [Salary ITS](bj-income-tax.md); [CGI 2026, art. 54](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=34); [CGI 2026, art. 119](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=60) |
| Corporate income | Use the IS Guide for profit/minimum/sector gates and instalment reconciliation | [Corporate IS](bj-corporate-income-tax.md); [CGI 2026, art. 46](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=28); [CGI 2026, art. 47](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=29) |
| VAT | Use the VAT Guide only after registration/status and transaction classification are established; numerical threshold order remains unverified | [VAT](bj-vat-gst.md); [CGI 2026, art. 228](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=103) |
| Payroll/social | Use the VPS Guide and salary ITS together. CNSS rates, ceiling and remittance remain unresolved | [Payroll VPS](bj-payroll-social.md); [CGI 2026, art. 193](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=89) |
| Transfer pricing | Annual return, audit documentation and CbCR have different conditions | [TP screen](bj-transfer-pricing.md); [CGI 2026, art. 470](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=203); [CGI 2026, art. 471](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=203); [CGI 2026, art. 543](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=239) |
| Cross-border | Classify PE, dividends, ordinary interest and foreign-service payments; treaty/special cases are held | [Withholding](bj-cross-border-withholding.md); [CGI 2026, art. 86](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=48); [CGI 2026, art. 142](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=69) |
| Formation | Prepare SARL/SA packet and separate capital from fees | [Formation](bj-company-formation.md); [APIEx](https://monentreprise.bj/creer/societe) |

## The base

1. Identify person/entity, legal form, activity, territory, period and actual documents before choosing a tax chapter. Article 5 corporate territoriality and article 121 salary residence are different tests. Do not apply a slogan of worldwide/territorial taxation to every income class. [CGI 2026, art. 5](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=9) [CGI 2026, art. 121](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=60)
2. Map each amount to a sibling schedule. Keep salary, business profit, dividends/interest, property receipts and VAT consideration separate; do not apply the salary scale to business or capital receipts. The CGI gives them separate charging chapters. [CGI 2026, art. 54](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=34) [CGI 2026, art. 69](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=39) [CGI 2026, art. 101](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=54) [CGI 2026, art. 119](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=60)
3. Reconcile tax due, supported credits, amounts already withheld and cash still to pay. The examples below assume the underlying tax schedules have already been checked; they do not determine tax liability from unclassified receipts. VAT withheld/credit offsets need the VAT Guide's documents and period rules. [CGI 2026, art. 252](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=120) [CGI 2026, art. 263](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=124)
4. Mark missing evidence and unresolved obligations explicitly. A known DGI cash subtotal is not a completed total employer tax cost when CNSS is unresolved. This is a preparation control, not a legal exemption from the missing obligation.

## Deadlines and filing

The ordinary IS accounting close is 31 December, with article 8 school/first-period exceptions. Filing dates are owned by each sibling Guide: corporate annual/instalment, monthly VAT, salary/VPS, TP and withholding dates must be checked for the correct taxpayer and event. The Guides record statutory requirements, not proof that an authenticated declaration has been made. [CGI 2026, art. 8](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=13)

Use [DGI e-services](https://e-services.impots.bj/) for the authorised tax workflow and [APIEx](https://monentreprise.bj/) for creation. Record the actual form, period, submitted values, receipt and payment confirmation. Authenticated workflows were not accessed for this pack, so those records must be obtained before a filing is marked complete.

## Penalties and interest

The general rules are separate from special withholding/nil-return sanctions:

| Item | Rule and conditions | Official source |
|---|---|---|
| Late declaration | 20% of the tax under article 485; rises to 40% under its notice/two-month non-filing conditions. Article 485 says this penalty integrates late interest | [CGI 2026, art. 485](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=216) |
| Late payment/instalment | 10% of the unpaid/deferred amount under article 487 | [CGI 2026, art. 487](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=217) |
| Late interest | 0.25% per month or part month on principal, from the first day of the month after due date, capped at principal; apply the article 485 interaction rather than automatically stacking every charge | [CGI 2026, art. 488](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=217) |
| Conditional first-declaration relief in 2026 | LF article 3 removes the specified penalties/fines/surcharges for spontaneous first declarations of earlier exercises with full payment, only when no tax control or investigation is underway; not a blanket waiver for a late current return | [LF 2026, art. 3](https://budgetbenin.bj/storage/2025/12/Loi-des-finances-2026.pdf#page=2) |

Do not calculate an assessment without the tax, dates, notice, kind of failure and relief eligibility. CNSS, corporate-law and customs sanctions are not borrowed from these DGI provisions.

## Cross-border points

A treaty analysis needs the actual convention and facts. No complete UEMOA/ECOWAS directive or tax-treaty inventory was verified here. Those legacy regional-framework topics remain open rather than being used to infer a domestic exemption or rate. Statutory treaty priority is in CGI article 1; the relevant rate-specific conditions stay in the withholding Guide. [CGI 2026, art. 1](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf#page=6)

## Two worked examples that recompute

**Known cash schedule, with an explicit boundary.** Hypothetical checked schedules all fall due in the same cash-planning month: IS balance 1,000,000, net VAT 180,000, salary ITS 16,500 and employer VPS 8,000. The identified DGI cash subtotal is 1,204,500. It excludes unresolved CNSS and any other unmapped liability, so it is not labelled total payroll/tax cost.

```oa-check
name: Known DGI cash schedule reconciliation
inputs:
  is_balance_due: 1000000
  net_vat_due: 180000
  salary_tax_due: 16500
  vps_due: 8000
steps:
  known_dgi_cash_subtotal: is_balance_due+net_vat_due+salary_tax_due+vps_due
expected:
  known_dgi_cash_subtotal: 1204500
```

**Do not pay a documented VAT amount twice.** Assume a checked VAT schedule shows gross net-of-current-input tax of 500,000 before a valid 100,000 withholding receipt and a valid prior credit of 50,000. Cash VAT is 350,000. A separate unexplained amount of 150,000 is held for evidence and is not deducted: deducting it would understate the cash schedule by 150,000. This case assumes the VAT Guide's legal and period gates are already met.

```oa-check
name: Supported offsets versus unresolved amount
inputs:
  vat_before_supported_offsets: 500000
  supported_withheld_vat: 100000
  supported_prior_credit: 50000
  unexplained_amount: 150000
steps:
  cash_vat: vat_before_supported_offsets-supported_withheld_vat-supported_prior_credit
  unsupported_comparison: cash_vat-unexplained_amount
  understatement: cash_vat-unsupported_comparison
expected:
  cash_vat: 350000
  unsupported_comparison: 200000
  understatement: 150000
```

## Ask the client first

- Which legal person, income classes, activities and tax periods are involved?
- What residence, PE, cross-border and related-party facts are evidenced?
- Which tax statuses, incentive decisions, registrations and identifiers are confirmed?
- Which accounts, payroll, invoice, withholding and payment records reconcile?
- What notices, late acts, previous declarations or first-declaration-relief facts exist?
- Which missing sources or authenticated steps prevent completion?

## Sources

| Official source | What was actually read | Read on |
|---|---|---|
| [DGI official CGI, 2026 edition](https://apisiteweb.impots.bj/media/6adcbd46ab83b_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf) | Articles 1, 5, 8, 46–47, 54, 69, 86, 101, 119–121, 142, 193, 228, 252, 263, 470–471, 485, 487–488 and 543, 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 original finance law 2025-22](https://budgetbenin.bj/storage/2025/12/Loi-des-finances-2026.pdf) | Fiscal arts. 1–17, PDF pages 1–5 read; arts. 2–17 visually checked. No claim to have reviewed the budget tables. | 2026-11-01 |
| [Signed law 2026-10 of 24 June 2026](https://apisiteweb.impots.bj/media/6adcb8249c4ab_B%C3%A9nin-Loi%20de%20finances%20rectificative%202026.pdf) | 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: complete personal-business/property/capital computations and sector regimes; the numerical VAT threshold instrument; current CNSS rules; complete regional/directive/treaty coverage; 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](README.md)); no accountant has attested to this version. Every legacy topic has a destination in evidence/ledgers/benin-old-topics.md. Rates and deadlines owned by sibling Guides are linked here, not recertified from the old overview.