West & Central Africa
Benin tax rates 2026
Progressive personal tax to 30% and a 30% corporate rate inside the West African CFA franc zone, with 18% VAT and a treaty network limited largely to UEMOA partners.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 30%Progressive bands rising to 30% on higher employment income. |
|---|---|
| Corporate income | 30% |
| Capital gains | Included in ordinary business income. |
| VAT | 18% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 12% |
| Social security (employee) | 3.6% |
| Social security (employer) | 19.4% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on built and unbuilt land. |
| Other | The CFA franc is pegged to the euro, which removes currency risk against Europe but not against the dollar. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.