Benin
Western Africa · BJ · 5 treaties
What are the main tax rates in Benin?
The corporate tax rate in Benin is 30%. The standard VAT rate is 18%, with a 0% dividend withholding tax and a 0% top personal income tax rate.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the corporate tax rate in Benin?
- The corporate tax rate in Benin is 30%.
- What is the VAT rate in Benin?
- The standard VAT rate in Benin is 18%.
- Is there a personal income tax in Benin?
- Benin has a 0% top personal income tax rate.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- habitual abode or permanent home in Benin (has in Benin their home or principal place of abode)
- centre of vital interests in Benin (has in Benin the centre of their economic interests)
- 183+ days in Benin in a calendar year (has stayed in the Republic of Benin for more than 183 days during the same year)
Benin’s personal income tax residence is based on physical presence, home, or economic centre, and the Code explicitly ends tax residence when a person has definitively left Benin, so there is no multi‑year tail or citizenship/domicile-based taxation.
Source: Direction Générale des Impôts, République du Bénin
Tax treaty network (5)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | — | — | — |
| France | — | — | — |
| Mauritius | — | — | — |
| Morocco | — | — | — |
| Qatar | — | — | — |