Benin Corporate income tax (IS) standard rate
Benin Corporate income tax (IS) standard rate is 30 percent, in force since 1 Jan 2022. Last checked against the official source on 20 Jul 2026.
Standard rate of the impot sur les societes under the Code General des Impots of Benin.
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| Current value | 30 percent |
|---|---|
| In force from | 2022-01-01 |
| Official source | Article 46, Code General des Impots 2026 - Loi n. 2021-15 du 23 decembre 2021 portant code general des impots de la Republique du Benin, mise a jour de la Loi n. 2025-22 du 08 decembre 2025 portant loi de finances pour la gestion 2026 (DGI consolidated edition) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 46(1)(b): 30% of taxable profit for legal persons generally (served value). Reduced 25% (Art. 46(1)(a)) for: (i) legal persons with industrial activity EXCLUDING extractive industries, and (ii) private schools (scolaire, universitaire, technique, professionnel). Mining/petroleum convention rates may not be below the common-law rate (Art. 46(2)). Minimum tax (Art. 47, as amended by LF 2023 and LF 2024): 1% of cash-basis receipts generally, 3% for construction/public works, 10% for property-predominant companies (Art. 101), absolute floor 250,000 FCFA, plus a 4,000 FCFA ORTB broadcasting levy; service stations instead 0.60 FCFA per litre sold (same 250,000 floor). Non-resident PEs taxed under the same code. Verified in the official DGI consolidated CGI 2026 PDF; Art. 46 carries no amendment tag in the 2026 edition (rate unchanged since the 2022 recast).
Get it programmatically
curl https://afriref.dev/v1/bj/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bj/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bj/corporate-taxOther Benin series: Policy rate (BCEAO minimum bid rate) · Value-added tax (TVA) standard rate · VAT registration threshold · Minimum wage (SMIG) · Public holidays · CPI inflation (IHPC, year-on-year) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax on salaries (ITS) · Statutory social-insurance contributions
The same figure elsewhere: Botswana · Burkina Faso · Cameroon · Central African Republic · Chad · all 34