Benin Withholding tax rates
Benin Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 5% to 20%, cited to Benin, Code general des impots (edition 2025, official consolidation, finances.bj): art. 86, in force since 1 Jan 2024. Last checked against the official source on 10 Aug 2026.
Official source: Benin, Code general des impots (edition 2025, official consolidation, finances.bj): art. 86 · Last checked 2026-08-10 · source fingerprint
The withholding taxes Benin levies at source on payments to non-residents - the impot sur le revenu des capitaux mobiliers (IRCM) on dividends and interest, and the retenue a la source of CGI articles 141-143 on services, royalties and construction works paid to non-residents without a permanent establishment in Benin - each at its domestic statutory rate before any double-tax convention relief. Imposed by the Code general des impots (loi n.2021-15 du 23 decembre 2021, as amended by successive finance laws), administered by the Direction generale des impots (DGI).
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| Current value | 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, finances.bj): art. 86 - '5% pour les dividendes distribues aux associes non-residents en Republique du Benin...; 10% pour les dividendes autres...; 15% pour tous les autres types de revenus imposables'; art. 88 - 'Pour les revenus des creances, depots et cautionnements, l'impot est calcule... d'un taux de 15%'; art. 141 (LF 2024) - retenue on 'prestations de toute nature fournies ou utilisees en Republique du Benin' due to non-residents without etablissement stable; art. 142 (LF 2023) - 'Le taux de la retenue est fixe a 20%' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Benin withholds at different rates by payment type and, unusually, gives NON-RESIDENT dividend recipients a LOWER rate (5%) than residents (10%). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. The code itself defers to more favourable convention rates for non-resident dividends (art. 86), interest (art. 89) and royalties (art. 142(3)), subject to beneficial-ownership and subject-to-tax proof. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. ROYALTIES SHARE THE SERVICES HEAD: authors' rights, inventors' licence and trademark proceeds (art. 141(b),(c)) fall under the 20% non-resident retenue of art. 142; there is no separate royalty withholding. Artistic and cultural performance fees are EXEMPT from this retenue (art. 141, final paragraph). SERIES BASIS. The CGI (loi n.2021-15 of 23 December 2021) took effect 1 January 2022; art. 142's 20% rate dates from the loi de finances pour 2023 and art. 141's scope from the loi de finances pour 2024, hence effective_from 2024-01-01 as the most recent change among served provisions, read from the official 2025 consolidation. For recipients not subject to Beninese profit taxes - which includes non-residents without a PE - the IRCM retenue is LIBERATOIRE of any other tax on the same income (art. 90(2)).
Get it programmatically
curl https://afriref.dev/v1/bj/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bj/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bj/withholding-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 · 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