Africa · XOF
Benin
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
No
VAT
18%
Capital gains
30%
Exit tax
No
Nomad visa
No
51
/ 100
Tax efficiency44
Ease to enter42
Ease to exit77
Cost of living84
Internet3
English25
Benin is a French-speaking West African state in the WAEMU/OHADA zone that uses the CFA franc and taxes residents on their worldwide income once they spend at least 183 days in the country. Personal income is taxed on a progressive scale topping out at 30 percent, while companies face a 30 percent corporate rate and an 18 percent VAT. There is no digital nomad visa and social security is geared to formal employees, so self-employed foreigners must rely on standard long-stay residence and investment permits.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$9,900
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate3.6%
Employer SS rate16.4%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index40
Internet speed22.9 Mbps
English proficiencyLow
Civil liberties70
Sources
- Direction Générale des Impôts (Ministère des Finances) — Code Général des Impôts 2025
- CLEISS (French social security liaison centre) — Cotisations sociales au Bénin
- Lloyds Bank International Trade Portal — Tax rates in Benin
- Numbeo — Cost of Living in Benin
- DataReportal (Ookla data) — Digital 2025: Benin
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.