Benin Personal income tax on salaries (ITS)
Benin Personal income tax on salaries (ITS) run from 0% to 30% across 5 bands, cited to Article 125, Code General des Impots 2026, in force since 1 Jan 2022. Last checked against the official source on 20 Jul 2026.
Progressive monthly withholding schedule of the impot sur les traitements et salaires (ITS) - Benin's schedular tax on employment income - under the Code General des Impots.
| Current value | 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 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
Benin has NO global personal income tax: income is taxed schedularly (ITS on wages - this series; IBA on business profits; IRF 12% on property income per Art. 104; IRCM on capital income). Bands are the statute's native MONTHLY XOF brackets applied to taxable salary (Art. 125(1)), withheld at source by the employer. Surcharge: the computed ITS is increased by an ORTB (broadcasting) levy of 1,000 FCFA on the March salary and 3,000 FCFA on the June salary; persons whose taxable income stays within the first (0%) band are exempt from the 3,000 FCFA levy (Art. 125(2)). Benefits in kind enter the base at flat monthly valuations (Art. 123); exceptional remuneration (13th month, end-of-career indemnities, notice/leave indemnities on termination) gets attenuated taxation (Art. 126); sportsmen/artists exempt up to 4x SMIG (Art. 124). Art. 125 carries no amendment tag in the 2026 consolidated edition - schedule unchanged since the 2022 CGI recast, including by LF 2026.
Get it programmatically
curl https://afriref.dev/v1/bj/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bj/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bj/income-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) · Corporate income tax (IS) standard rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Botswana · Burkina Faso · Cameroon · Central African Republic · Chad · all 34