Benin Value-added tax (TVA) standard rate
Benin Value-added tax (TVA) standard rate is 18 percent, in force since 1 Jan 2022. Last checked against the official source on 20 Jul 2026.
Standard rate of the taxe sur la valeur ajoutee under the Code General des Impots of Benin.
| Current value | 18 percent |
|---|---|
| In force from | 2022-01-01 |
| Official source | Article 241, 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
Single standard rate: Art. 241 'Le taux de la taxe sur la valeur ajoutee est fixe a 18%.' - verified in the official DGI consolidated CGI 2026 PDF (294 pp) downloaded from impots.bj. No reduced rate; exports zero-rated and enumerated exemptions apply. Art. 242: for public procurement/negotiated contracts the base and rate are those in force at contract signature. effective_from is the entry into force of the recast CGI (Loi 2021-15, applicable 1 Jan 2022); the 18% rate itself long predates the recast and was carried over unchanged - no rate change in finance laws 2023-2026. Access quirk: impots.bj homepage is JS-rendered (empty to plain fetchers); documents are served from api.impots.bj with URL-encoded accented filenames.
Get it programmatically
curl https://afriref.dev/v1/bj/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bj/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bj/vatOther Benin series: Policy rate (BCEAO minimum bid 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) · Personal income tax on salaries (ITS) · Statutory social-insurance contributions
The same figure elsewhere: Botswana · Burkina Faso · Cameroon · Central African Republic · Chad · all 34