Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Benin to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Social security contributions 12 120 19.4% gross salaries 21.88
Corporate income tax 5 30 25% taxable profit 9.96
Property tax on developed land 0 jointly 15-30% book value 7.32
Single property tax (developed land) 0 6% book value 5.86
Payroll tax 12 4% gross salaries plus social security contributions 4.51
Property tax on undeveloped land 3 4-6% book value 3.03
Single property tax (undeveloped land) 3 5% book value 2.53
Business license tax 2 fixed fee + proportional duty on professional premises nature of company's activities 1.45
Tax on insurance contracts 1 20% insurance premium 0.42
Tax on interest 1 15% interest income 0.38
Television Tax 1 XOF 3000 fixed fee 0.01
Radio Tax 1 XOF 1000 fixed fee 0.00
Value added tax (VAT) 12 120 18% value added 0.00 not included
Advertising tax 1 XOF 150 - 10,000 per day square meter of billposting 0.00 small amount
Fuel tax 1 included in fuel price 0.00 small amount
Stamp duty 1 XOF 350, 600 or 1200 paper size 0.00 small amount
Tax on collection of trash 1 min XOF 500 - max XOF 8,000 rental value of building 0.00
Employee Paid Social Security Contributions 0 jointly gross salaries 0.00 withheld
Totals: 57 270 57.4
  • Answer
    Profit tax (% of profit) 10.0
    Labor tax and contributions (% of profit) 26.4
    Other taxes (% of profit) 21.0
    Answer Score
    Postfiling index (0-100) 48.9
    VAT refunds 0.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders and others
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits 95.4
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 4.0 95.4
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority General Tax Director, Ministry of Finance
    Is the appeal authority independent? Independent Department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 6 months


Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.