BJ · Africa · XOF
Benin
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Capital Gains Tax
5%
Wealth Tax
0%
Not levied
Source: Bénin — Code Général des Impôts 2025 (Ministère de l'Économie et des Finances) · as of 2026-07-18
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Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 0% |
| XOF 60,001 | 10% |
| XOF 150,001 | 15% |
| XOF 250,001 | 19% |
| XOF 500,001 | 30% |
Article 125's scale for the ITS (the schedular tax on salaries) applies to the employee's taxable monthly salary as defined by Article 122, not an annual base; the thresholds above are monthly amounts.
Benin taxes salaries and wages under a dedicated schedular tax, the ITS (impôt sur les traitements et salaires). Article 125 sets a progressive monthly scale from 0% up to CFA 60,000 to 30% — the top rate — on the tranche above CFA 500,000.
VAT
In practice
- Filing
VAT registration is mandatory once annual turnover reaches a threshold set by ministerial order; registered taxpayers file a monthly VAT return and pay the tax due by the 10th of the following month.
Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01- Exemptions
Benin exempts sales by businesses below the VAT registration threshold, certain medical and pharmaceutical products, banking and insurance services, residential property rentals, and agricultural activity, while zero-rating exports and related international transport.
Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01
Capital Gains Tax
Capital gains realised by individuals on the transfer of shares are taxed at 5% under Benin's tax on income from securities (impôt sur le revenu des capitaux mobiliers).
In practice
- Exemptions
Article 75 of Benin's Code Général des Impôts exempts gains from shares, partnership interests or bonds allotted free of charge to existing holders as part of a company merger from the tax on income from securities. A narrower carve-out under Article 72 also exempts gains on securities booked as the business assets of an enterprise already subject to the business-profits tax or corporate tax, distinct from the ordinary individual share sale this tax otherwise reaches.
Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01
Wealth Tax
Benin's General Tax Code has a title on property/wealth taxes ('Titre 2 — Taxes sur le Patrimoine'), but its actual contents are narrow asset-class levies: the Unique Land Tax (TFU, real estate), a motor vehicle tax, a firearms tax, a tax on motorized pirogues/boats, and a tax on city taxis — not a general tax on an individual's total net worth. This is modeled as no wealth tax.