DoubleTaxationTaxes on salary: Benin preliminary data
How much income tax and social contributions are paid on a salary in Benin, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 10,865,226 ≈ €16,564 |
| Employee contributions | F CFA 1,416,867 ≈ €2,160 |
| Take-home pay | F CFA 27,075,327 ≈ €41,276 |
| Employer contributions and payroll taxes | F CFA 6,454,617 ≈ €9,840 |
| Employer's labour cost | F CFA 45,812,037 ≈ €69,840 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 F CFA 19,678,710 | €60,000 F CFA 39,357,420 | €120,000 F CFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | F CFA 5,313,252 30.0 % | F CFA 10,626,503 30.0 % | F CFA 21,253,007 30.0 % |
| Company | F CFA 6,553,010 37.0 % | F CFA 13,106,021 37.0 % | F CFA 26,212,042 37.0 % |
| Sole proprietor · Taxe professionnelle synthétique (TPS) | F CFA 983,936 5.6 % | F CFA 1,967,871 5.6 % | F CFA 3,935,742 5.6 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Benin yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 02/01/2026) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Benin
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- Secrétariat général du Gouvernement du Bénin — Loi n° 2021-15 du 23 décembre 2021 portant Code général des impôts (art. 46, 86, 122-125)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.