Benin Personal Income Tax
Detailed personal income tax rates and rules for Benin in 2026.
Income TaxXOF
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 (XOF) | 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% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Benin.
How Benin Income Tax compares
Benin’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Benin
35%
Africa average
32.3%
Global average
27.7%
