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BJ Tax 2022

Benin Tax Tables 2022 - Tax Rates and Thresholds in Benin

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This page contains the tax table information used for the calculation of tax and payroll deductions in Benin in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ BJ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Benin or would like to add to or suggest amendments to the information herein then please contact us.

Benin Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Benin are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Benin Tax Calculator 2022.

Benin Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₣ 0.000.00to ₣ 300,000.00
20%Income from ₣ 300,000.01 to ₣ 2,000,000.00
30%Income from ₣ 2,000,000.01 to ₣ 3,500,000.00
40%Income from ₣ 3,500,000.01 to ₣ 5,500,000.00
45%Income from ₣ 5,500,000.01 and above
Benin Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₣ 0.000.00to ₣ 300,000.00
20%Income from ₣ 300,000.01 to ₣ 2,000,000.00
30%Income from ₣ 2,000,000.01 to ₣ 3,500,000.00
40%Income from ₣ 3,500,000.01 to ₣ 5,500,000.00
45%Income from ₣ 5,500,000.01 and above

In Benin, social security deductions made by employees are typically deductible as part of the taxable income calculation. This means that the portion of an employee's salary contributed towards social security is subtracted from their gross income before calculating the income tax. This practice reduces the taxable base, potentially lowering the individual's overall tax liability. Employers' contributions to social security on behalf of their employees may also be treated as business expenses, although the specifics may vary. This deductibility provides individuals with tax benefits and encourages participation in the social security system.

Benin Social Security Rates in 2022

Benin's social security and payroll deduction system is designed to provide financial security and support to employees and their families during various life events. Both employees and employers contribute to these programs, ensuring a collective effort to fund social security elements.

Benin Social Security in 2022: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Social Security3.6%0%3.6%
Pension0%6.4%6.4%
Family Allowance0%9%9%
Injury Insurance0%2%2%
Benin Social Security in 2022: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Social Securityn/an/an/an/a
Pensionn/an/an/an/a
Family Allowancen/an/an/an/a
Injury Insurancen/an/an/an/a

Types of Contributions:

  • National Social Security Fund (CNSS): Contributions to CNSS fund several key elements of social security in Benin:
    • Pension Benefits: A portion of the contributions goes towards providing retirement pensions to employees, ensuring financial support during their retirement years.
    • Healthcare: CNSS contributions also cover healthcare expenses, including medical services and hospitalization, offering employees access to necessary medical care.
    • Family Benefits: Some contributions are allocated to family benefits, supporting employees with families through financial assistance for child care and family welfare.
  • Occupational Risk Insurance: Contributions also fund occupational risk insurance, providing coverage for work-related injuries and illnesses. This includes medical treatment, disability pensions, and compensation for affected employees.

Employer and Employee Contributions:

  • Both employers and employees make contributions to CNSS, with each party responsible for specific portions of the contributions. This dual contribution system ensures that the burden of funding social security is shared between employers and employees.

The social security and payroll deductions in Benin serve as a safety net, offering financial security and support for employees and their families during various life events, including retirement, healthcare needs, family welfare, and work-related injuries or illnesses.

Benin VAT Rates in 2022

VAT rates for Benin are reviewed annually, you can use the VAT Calculator to calculate VAT due in Benin or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Benin VAT Rates
VAT RateVAT Description
0%Zero Rated
18%Standard Rate

Historic Tax Tables supported for Benin

The following tax tables are supported by iCalculator™ BJ as part of the suite of free tax tools we provide for Benin.