Benin Tax Filing Guide 2026

Overview — Tax Filing in Benin

Benin's tax filing system is administered by the Direction Générale des Impôts (DGI). The tax year follows the calendar year (1 January to 31 December). Taxpayers must file annual returns and pay any tax due by the specified deadlines. DGI has modernised its filing system with an online portal (e-impôts) for electronic filing and payment. Physical filing at DGI offices remains available for individuals without internet access.

Key Filing Deadlines

• Individual IRPP return — 30 April of the following year
• Corporate tax return — 30 April of the following year (or within 3 months of the accounting year-end)
• Monthly PAYE (IRPP à la source) — 15th of the following month
• Monthly VAT return — 15th of the following month
• Annual salary declaration (Déclaration Annuelle des Salaires) — 31 January
• Employer CNSS declarations — monthly by 15th

Filing Process

Taxpayers can file returns through the DGI online portal (e-impôts) using their Taxpayer Identification Number (NIF). The online system pre-populates some information from employer declarations. Required documents include: (1) completed tax return form (Formulaire de Déclaration), (2) supporting schedules for income and deductions, (3) financial statements for businesses, and (4) tax clearance certificate from the previous year. After filing, taxpayers receive a receipt (avis de dépôt) confirming submission.

Payment Procedures

Tax payments can be made electronically through the e-impôts portal, by bank transfer to the Treasury account, or at authorised bank counters. For individuals, any balance of tax due must be paid by 30 April. Quarterly instalment payments (acomptes provisionnels) are required for taxpayers whose previous year's tax exceeded XOF 500,000. Instalments are due on 31 March, 30 June, 30 September, and 31 December.

Penalties for Non-Compliance

• Late filing — 10% of tax due (40% for repeated non-compliance within 3 years)
• Late payment — 0.4% interest per month on overdue amounts
• Under-declaration — 40% penalty on the under-declared amount
• Failure to register — XAF 500,000 to 2,000,000 fine

FAQs

Can I file my tax return online?

Yes, DGI's e-impôts portal allows online filing for individuals and businesses. Registration requires a NIF and email address. The portal supports electronic payment and provides access to filed returns and tax notices.

What if I cannot file by 30 April?

An extension may be granted by DGI upon written request with justification. However, interest may still accrue on any tax due from the original deadline. Automatic extensions are not available.

Do I need to keep records?

Yes, taxpayers must maintain records supporting their tax returns for at least 3 years (5 years for businesses). Records include payslips, bank statements, invoices, receipts, and contracts. DGI may request these records during a tax audit.

Disclaimer

This guide provides general information about Beninese tax filing for the 2026 tax year. Tax laws and procedures 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.