Africa · Tax guide
Benin
Benin taxes company profits at 30%, with a minimum tax on turnover payable even when profits are low, and charges VAT at 18%. Accounts follow the OHADA system, and taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- Withholding on services abroad
- 12%
- Withholding on dividends
- 10%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 30% on profits, or the minimum tax on turnover if that is higher. Instalments are paid during the year, and the annual financial statements and return are filed in the first months of the following year. Small businesses pay the synthetic professional tax (TPS) on turnover instead.
VAT
VAT is 18%. Returns are filed monthly online, and sales must be recorded on standardised electronic invoices issued through approved billing machines (MECeF).
Payments abroad
Services paid to non-residents carry 12% withholding, and dividends carry 10%, unless a treaty lowers them. As a WAEMU member, it applies the regional rules that limit double taxation between member states.
Key dates
- MonthlyVAT return and withholding payments
- Early in the following yearAnnual financial statements and income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate18%Under professional review
- Withholding on services paid to non-residents12%Under professional review
- Withholding on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Benin based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Benin (a tax adviser in Benin) before making compliance decisions.