Benin

Paying Taxes in

Benin

Listed 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 measures of administrative burden in paying taxes.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 120 19.4% gross salaries 21.9
Corporate income tax 5 30 30.0% taxable profits 14.8
Property tax on developed land 0 paid jointly 15-30% book value 7.3
Single property tax (developed land) 0 6.0% book value 5.9
Payroll tax 12 4.0% gross salaries plus social security contributions 5.4
Business license tax 2 fixed fee + proportional duty on professional premises nature of company's activities 4.2
Property tax on undeveloped land 3 4-6% book value 3
Single property tax (undeveloped land) 3 5.0% book value 2.5
Tax on insurance contracts 1 20.0% insurance premium 0.4
Tax on interest 1 15.0% interest income 0.4
Fuel tax 1 included in fuel price 0.2
Stamp duty 1 XOF 350, or 600 or 1200 paper size small amount
Tax on collection of dirt 1 min XOF 500-max XOF 8,000 rental value of building
Value added tax (VAT) 12 120 18.0% value added not included
Advertising tax 1 XOF 150-10000 per day square meter of billposting small amount
Totals: 55 270 66.0
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