Benin Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Benin does not have a separate inheritance tax or gift tax. Instead, transfers of assets upon death or by gift are subject to registration duties (droits d'enregistrement) calculated on the value of the assets transferred. The tax is payable before the transfer can be legally completed. The rates and allowances vary depending on the degree of relationship between the parties. All assets located in Benin are subject to these duties regardless of the residency of the deceased or donor.

Inheritance Registration Duties

• Spouse and direct descendants (children) — 5% after an allowance of XOF 25,000,000
• Direct ascendants (parents) — 10%
• Collateral relatives (siblings, nieces, nephews) — 15%
• Unrelated persons — 25%

The tax is calculated on the net value of the inheritance after deducting debts and funeral expenses. The estate must be declared to DGI within 6 months of the death.

Gift Registration Duties

Gifts (donations) made during the lifetime of the donor are subject to similar registration duties:

• Gifts to spouse and direct descendants — 5% after an allowance of XOF 25,000,000
• Gifts to direct ascendants — 10%
• Gifts to collateral relatives — 15%
• Gifts to unrelated persons — 25%

Gifts must be registered with DGI through a notarised deed. The tax is payable by the recipient. Allowances apply per donor and may be renewed every 10 years.

Estate Planning Considerations

Key strategies to minimise inheritance and gift tax in Benin include: (1) making lifetime gifts to utilise the XOF 25,000,000 allowance every 10 years, (2) using marital property regimes to optimise tax outcomes, (3) establishing a notarised will to ensure clear asset distribution, and (4) considering life insurance policies which may receive preferential tax treatment. Professional legal advice is strongly recommended for estate planning in Benin.

FAQs

Do I need to pay tax on inheritance from a parent?

Yes, inheritance from a parent is subject to registration duty at 5% on the value exceeding XOF 25,000,000. On a inheritance of XOF 50,000,000, tax = (50,000,000 − 25,000,000) × 5% = XOF 1,250,000.

Is a gift to my spouse taxable?

Yes, but gifts between spouses benefit from the same 5% rate and XOF 25,000,000 allowance as gifts to direct descendants. Certain gifts between spouses may be exempt from registration duties under specific conditions.

What is the deadline for declaring an inheritance?

The inheritance must be declared to DGI within 6 months of the date of death. Late declaration attracts a penalty of 10% of the tax due, increasing to 40% for delays exceeding 12 months.

Disclaimer

This guide provides general information about Beninese inheritance and gift taxes for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Beninese tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.