West & Central Africa
Benin: tax at a glance
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 July 2026
The taxes
- Personal income (top)
- 30%
- 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
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Benin?
The top marginal personal income tax rate in Benin is 30%. Progressive bands rising to 30% on higher employment income.
What is the corporate tax rate in Benin?
The headline corporate income tax rate is 30%.
Does Benin tax capital gains?
Capital gains for individuals: Included in ordinary business income..