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..

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.