Benin Withholding tax rates
Benin Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| 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