Benin Tax Rates
Benin operates a progressive personal income tax system with rates up to 35%. The Direction Générale des Impôts administers the system, featuring a 30% corporate tax rate and 18% VAT. Benin is a WAEMU member state with an economy based on cotton production, re-export trade through the port of Cotonou, and growing services sector.
Top Income Tax Rate
35%
Corporate Tax Rate
30%
VAT / Sales Tax
18%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
Benin levies progressive income tax with rates from 0% to 35%. Employment income is taxed through withholding. Non-residents are taxed on Beninese-sourced income.
| Income Range | Tax Rate |
|---|---|
| CFA 0 – CFA 300K | 0% |
| CFA 300K – CFA 600K | 10% |
| CFA 600K – CFA 1.5M | 15% |
| CFA 1.5M – CFA 3.0M | 25% |
| CFA 3.0M+ | 35% |
Corporate Tax
The standard corporate tax rate is 30%. Companies in Free Trade Zones benefit from tax incentives. A minimum flat tax of 1% of turnover applies.
Standard Rate
30%
Capital Gains Tax
Capital gains are generally included in taxable business income. A 15% withholding may apply to specific disposals.
Rate
15%
VAT / Sales Tax
VAT is levied at 18% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
18%
Cryptocurrency Tax
Benin does not have specific cryptocurrency legislation. BCEAO guidelines apply.
Tax Treaties
Benin has approximately 5 double taxation agreements.
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Benin
See how much you could save by moving here from your current country.
+$21K
Tax in United States
$24K
24.4% effective
Tax in Benin
$4K
3.6% effective
You Save
85.2%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
