Benin public holidays 2026, VAT rate and tax data
Benin: VAT rate 18% since 1 Jan 2022; 14 public holidays in 2026 (next: Toussaint, 1 Nov 2026); corporate tax rate 30%; minimum wage 52000 XOF/month; policy interest rate 3%; inflation rate (CPI) 0.1%.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BJ", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2022-01-01", "last_confirmed": "2026-07-20", "source": { "name": "Article 241, Code General des Impots 2026 - Loi n. 2021-15 du 23 dece…", "url": "https://api.impots.bj/media/6984ebbbb7bc0_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"bj","amount":1000}.
Benin public holidays 2026
14 days in 2026; next: Toussaint on 1 Nov 2026. Official source: Loi n. 90-019 du 27 juillet 1990 fixant les fetes legales en Republique du Benin; Loi n… · last verified 20 Jul 2026
Fixed by law 7 Confirmed 7
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Fete du Nouvel An | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 8 Jan 2026 Thu | Fete annuelle des religions traditionnelles - 1er jour (Vodun Days, jeudi precedant le 2e vendredi de janvier) | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 9 Jan 2026 Fri | Fete annuelle des religions traditionnelles - 2e jour (Vodun Days, 2e vendredi de janvier) | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 20 Mar 2026 Fri | Korite (Aid el-Fitr, fete du Ramadan) | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 6 Apr 2026 Mon | Lundi de Paques | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 1 May 2026 Fri | Fete du Travail | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 14 May 2026 Thu | Ascension | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 25 May 2026 Mon | Lundi de Pentecote | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 27 May 2026 Wed | Tabaski (Aid el-Kebir) | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 1 Aug 2026 Sat | Fete Nationale (Independance) | Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 15 Aug 2026 Sat | Assomption | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 26 Aug 2026 Wed | Maouloud (naissance du Prophete) date provisoire |
Confirmed | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 1 Nov 2026 Sun | Toussaint | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
| 25 Dec 2026 Fri | Noel | Fixed by law | Loi n. 90-019 du 27 juillet 1990 fixant… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Benin value
Rate schedules and breakdowns
Withholding tax rates
5–20% across 4 withholding taxes — no single rate · in force from 2024-01-01 · Official source: Benin, Code general des impots (edition 2025, official consolidation… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | IRCM - dividends to non-residents | 5 | dividends distributed to associates non-resident in Benin (art. 86(1)); also 5% for dividends of companies listed on a CREPMF-approved exchange (BRVM) and for non-residents' gains on share disposals | 2022-01-01 | CGI art. 86(1): '5% pour les dividendes… |
| NON-RESIDENTS PAY LESS THAN RESIDENTS HERE: other (resident) dividends bear 10% (art. 86(2)). Permanent-establishment (branch) profits deemed distributed bear 10%. The retenue is final for recipients not subject to Beninese IS/IBA (art. 90(2)). | |||||
| interest | IRCM - interest on debts, deposits and guarantees | 15 | income of debts, deposits and guarantees (creances, depots, cautionnements), whoever the recipient (including non-residents); treaty rate applies if lower, on proof of beneficial ownership (art. 89) | 2022-01-01 | CGI art. 88: 'Pour les revenus des… |
| BOND INCOME IS TIERED SEPARATELY (art. 87): 6% for bond income, lots and redemption premiums; 3% for UEMOA sovereign/public bonds of five-to-ten years, 0% beyond ten years. Other securities income not specifically rated bears 15% (art. 86(3)). | |||||
| royalties | Non-resident retenue (arts. 141-142) - royalties | 20 | authors' rights received by writers, composers, heirs or legatees, and inventors' proceeds from patent licence concessions or the cession/concession of trademarks, processes or manufacturing formulas, due to persons not resident in Benin and without a permanent establishment there (art. 141(b),(c)) | 2023-01-01 | CGI art. 142 (LF 2023): 'Le taux de la… |
| For royalties due to a resident of a treaty country where taxing rights fall to Benin, the CONVENTION RATE APPLIES IF NOT HIGHER than 20%, on proof of fiscal domicile, beneficial ownership and subject-to-tax status (art. 142(3)). | |||||
| services-non-resident | Non-resident retenue (arts. 141-142) - services and works | 20 | sums due to non-residents without a Beninese permanent establishment for services of any kind supplied or used in Benin - non-commercial professional activity, all prestations, and immovable works (art. 141(a),(d),(e)) - including accessory sums and costs borne by the debtor | 2023-01-01 | CGI arts. 141-142: 'Une retenue a la… |
| EXEMPT: remuneration for artistic and cultural performances (art. 141 final para.). Where one contract bundles services with a sale of goods, the separately-invoiced goods element escapes the retenue; otherwise the whole contract amount is withheld upon (art. 142(4)). | |||||
Personal income tax on salaries (ITS)
0–30% across 5 bands · in force from 2022-01-01 · Official source: Article 125, Code General des Impots 2026 - Loi n. 2021-15 du 23 decembre 2021… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 60000 | 0 |
| 60001 | 150000 | 10 |
| 150001 | 250000 | 15 |
| 250001 | 500000 | 19 |
| 500001 | — | 30 |
Statutory social-insurance contributions
0–10% across 3 contribution branches · in force from 2024-01-01 · Official source: Caisse Nationale de Securite Sociale du Benin (CNSS), "Procedure de… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits and maternity branch / Branche des prestations familiales et de maternite (CNSS) | 9 | 0 | 9 | percent | Article 22 of the Code de securite sociale: contributions are assises "sur l'ensemble des remunerations percues par des personnes assujetties, y compris les indemnites, primes, gratifications, commissions et tous autres avantages en especes, ainsi que la contre-valeur des avantages en nature, mais a l'exclusion des remboursements de frais et des prestations sociales versees en vertu des dispositions de la presente loi". Benefits in kind are valued according to the rules prescribed by the Code general des impots. NO CEILING - the rate applies to the whole of that remuneration. | XOF |
| Employer-only, and employer-only as a matter of STATUTE rather than of practice - article 25 says so in terms, so this is not a rate an employer may contract to share. THERE IS NO CEILING: 9% runs on the entire remuneration however large, which is unusual in this region and is… | |||||||
| risques_professionnels | Occupational risks branch (work accidents and occupational diseases) / Branche des risques professionnels (CNSS) - risk-rated by activity | — | 0 | — | percent | The same article 22 assiette as family benefits - the whole of remuneration including allowances, bonuses, gratifications, commissions, other cash advantages and the value of benefits in kind, excluding expense reimbursements and Code benefits. NO CEILING. The rate is 1% to 4% and "varie selon la nature de l'activite de l'entreprise". | XOF |
| NO SINGLE NATIONAL RATE - rate_employer is deliberately null. The band is 1% to 4% by nature of the undertaking's activity. Employer-only by statute. UNCAPPED, like every other Beninese branch. THERE IS A STATUTORY ROUTE TO A REDUCED RATE THAT ENGINES WILL NOT ANTICIPATE: under… | |||||||
| pensions | Pensions branch - old age, invalidity and survivors / Branche des pensions (CNSS) | 10 | 3.6 | 6.4 | percent | The same article 22 assiette - the whole of remuneration, uncapped. Both shares are computed on the same uncapped base. | XOF |
| THIS IS THE ONLY BRANCH THE EMPLOYEE PAYS INTO, AND IT IS UNCAPPED - 3,6% of the WHOLE salary is the entire payslip deduction in Benin, with no maximum. On a 5 000 000 FCFA salary the employee pays 180 000 FCFA; there is no ceiling to stop it. Engines ported from a capped… | |||||||
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Compare each figure with the other African countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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