Tax
Our tax engagements
We help companies master their tax obligations and secure their operations across the entire tax cycle.
Our tax engagements
We help companies master their tax obligations and secure their operations. Our work spans the entire tax cycle, from analysing the impact of a transaction to preparing the returns, including support during audits and dealings with the tax authorities.
Our approach aims to anticipate risks, prevent reassessments and enable leaders to make informed decisions in a constantly evolving tax environment.
Our support covers:
- Tax compliance diagnosis and review
- Assistance in preparing and filing tax returns
- Tax analysis of routine, exceptional or cross-border transactions
- Tax optimisation, in strict compliance with the law in force
- Support during audits, reassessments and tax disputes
- Handling exemption, refund and tax-clearance requests
- Tax monitoring and assessment of the impact of reforms on the business
- Training accounting and finance teams on tax obligations
The sectors we support
Our tax support spans a range of sectors, each with its own obligations and specifics.
- Construction (BTP)
- Banking & insurance
- Agri-business
- Oil exploration & production
- Petroleum product trading
- Food imports
- Pharmacies & clinics
- Veterinary practices
- Transport & logistics
- Tropical product trading
- Industry
- Hospitality
Tax pointers
- Corporate income tax (CIT)
- 30%
- VAT
- 18%
- TPS (small businesses, turnover < 50 M FCFA)
- flat-rate regime
- VAT return
- monthly, no later than the 10th
- Tax package & income
- by 30 April at the latest
- CIT instalments
- quarterly
Indicative pointers based on the framework in force, to be confirmed against the most recent finance law before any decision.
Incentive regimes
Regimes exist to support investment, for example CIT relief for start-ups in their first years and a CIT reduction for companies that join an approved management centre. We review with you those that apply to you.
Tax calendar
Track the main filing deadlines applicable in Benin, filter them and export them to your calendar.
General information
These deadlines are indicative and do not constitute tailored advice. Obligations vary with your tax regime, your sector and your financial year-end. For your specific situation, let's talk.
- TaxMonthlyTo be confirmed
VAT return and payment
No later than the 10 of each month
Monthly value added tax return for the previous month.
Applies to : VAT-registered businesses
- TaxMonthlyTo be confirmed
Payroll tax (ITS)
No later than the 10 of each month
Withholdings on the previous month's payroll and the related employer contribution.
Applies to : All employers
- TaxMonthlyTo be confirmed
Advance payment on profit-based tax (AIB)
No later than the 10 of each month
Remittance of withholdings collected during the previous month.
Applies to : Businesses collecting AIB
- SocialMonthlyTo be confirmed
CNSS social contributions
No later than the 10 of each month
Social contribution return and payment. Small employers may file quarterly.
Applies to : All employers
- TaxQuarterlyTo be confirmed
Corporate income tax instalments
No later than the 10, every quarter
Payment of provisional corporate income tax instalments.
Applies to : Companies subject to CIT
- TaxAnnualTo be confirmed
Filing of annual financial statements (SYSCOHADA)
No later than 30 April
Submission of the annual financial statements prepared under the revised SYSCOHADA framework.
Applies to : Entities under SYSCOHADA
- TaxAnnualTo be confirmed
Annual income declaration and CIT balance
No later than 30 April
Annual income declaration together with payment of the corporate income tax balance.
Applies to : Companies subject to CIT
- LegalAnnualTo be confirmed
General meeting approving the accounts
No later than 30 June
Approval of the annual accounts by the general meeting, within six months of year-end (OHADA Uniform Act).
Applies to : Commercial companies
- LegalAnnualTo be confirmed
Filing of financial statements with the registry
No later than 31 July
Filing of the approved financial statements with the court registry within one month of the general meeting.
Applies to : Commercial companies
- TaxAnnualTo be confirmed
Business licence contribution: first instalment
10 February
Payment of the first instalment due under the business licence contribution.
Applies to : Businesses and professionals
- TaxAnnualTo be confirmed
Business licence contribution: balance
30 April
Payment of the balance of the annual contribution due in respect of business activity.
Applies to : Businesses and professionals
What are my obligations?
Answer a few questions to identify the deadlines generally applicable to your organisation.
Frequently asked questions
- Do I need to appoint a statutory auditor?
- A statutory auditor is mandatory for all public limited companies (SA). For SARLs, it becomes mandatory once at least two of the thresholds of article 376 of the AUSCGIE are exceeded (total balance sheet > 125 M FCFA, turnover > 250 M FCFA, permanent headcount > 50). If in doubt, our diagnostic will guide you.
- When must I file my tax package?
- The tax package and annual income declaration are, in principle, filed by 30 April of the following year at the latest. We confirm together the deadline applicable to your financial year.
- What is the difference between accounting and tax?
- Accounting records and presents your transactions (revised SYSCOHADA); tax determines your taxes and filing obligations. The two are linked but follow distinct rules.
A tax question?
Our teams support you in preparing and filing your returns.