Benin

Western Africa · BJ · 5 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• habitual abode or permanent home in Benin (has in Benin their home or principal place of abode)
• centre of vital interests in Benin (has in Benin the centre of their economic interests)
• 183+ days in Benin in a calendar year (has stayed in the Republic of Benin for more than 183 days during the same year)

Benin’s personal income tax residence is based on physical presence, home, or economic centre, and the Code explicitly ends tax residence when a person has definitively left Benin, so there is no multi‑year tail or citizenship/domicile-based taxation.

Source: Direction Générale des Impôts, République du Bénin

Tax treaty network (5)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.