Benin

JUDGMENT CALL (flagged): Benin's General Tax Code (Code Général des Impôts) has a title on property/wealth taxes ('Titre 2 — Taxes sur le Patrimoine'), which could superficially look like a wealth tax, but its actual contents are narrow asset-class levies only: 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. Under this site's rule that narrow single-asset-class levies are not net wealth taxes, this is modeled as no wealth tax.