Source-cited draft: vat / gst 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.
Standard VAT rate
18%Code Général des Impôts (Bénin) — TVAView source ↗
Reduced VAT rate
None — Benin applies a single standard rate of 18% (no reduced rate)Code Général des Impôts (Bénin) — TVA
Exports
Zero-rated (0%)Code Général des Impôts (Bénin) — TVA exportationsView source ↗
Exempt supplies
Banking and insurance, certain imports, books and newspapers, agricultural activities, domestic gas, electric/hybrid motorcycles, medical and educational services, basic foodstuffsCode Général des Impôts (Bénin) — exonérations TVAView source ↗
VAT registration threshold (régime du réel)
Turnover above XOF 50,000,000 per year (real-regime taxpayers); below this, businesses fall under the simplified regime / TPS and are generally outside VATCode Général des Impôts (Bénin) — seuil d'assujettissementView source ↗
Filing frequency
Monthly VAT returnCode Général des Impôts (Bénin) — déclaration TVAView source ↗
VAT payment deadline
By the 10th of the month following the taxable periodCode Général des Impôts (Bénin) — déclaration TVA
Reverse charge on imported services
VAT on services supplied by a non-resident to a Benin customer is self-assessed by the recipient (reverse charge / TVA pour compte de tiers)Code Général des Impôts (Bénin) — TVA sur prestations de non-résidents
VAT on foreign digital / e-services
Benin extends VAT to electronically supplied services and digital platforms supplied to Benin consumersCode Général des Impôts (Bénin) — TVA services numériquesView source ↗
Input VAT recovery
Registered (real-regime) taxpayers may deduct input VAT on business purchases against output VAT, subject to exclusionsCode Général des Impôts (Bénin) — droit à déduction
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Benin operates VAT (Taxe sur la Valeur Ajoutée, TVA) under the Code Général des Impôts, within the WAEMU/UEMOA harmonised VAT framework. There is a single standard rate; many essential supplies are exempt and exports are zero-rated.
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Other Benin computations in the OpenAccountants Tax Library.