Benin: 2022 Tax Changes

Benin: 2022 Tax Changes

The Finance Law n ° 2021-15 of 23 December 2021 which was presented to the National Assembly and the President of the Republic was approved on the 26th of December 2021 through Law n° 361/MEF/DC/SGM/DGB/DS/SLD/SA. The General Tax Code of 2022 made the below changes:

1. Personal Income Tax Brackets 
The new progressive tax rates provided in Article 125 of the General Tax Code are as follows: 

Lower Income Limit (CFA)

Upper Income Limit (CFA)

Marginal Rate

0.00

60,000.00

0.%

60,001.00

150,000.00

10%

150,001.00

250,000.00

15%

250,001.00

500,000.00

19%

500,001.00

9 999 999 999.00

30%

2. Tax reduction on the number of dependents 
The below tax reduction rates for dependents are no longer applicable: 
• 0% for taxpayers with a dependent child,
• 5% for taxpayers with two children,
• 10% for taxpayers with three children,
• 15% for taxpayers with four dependent children,
• 20% for taxpayers with five dependent children,
• 23% for taxpayers with six or more dependent children.

3. Radio and Television Tax levy
• One thousand (1,000.00) CFA francs on the salary for the month of March.
• Three thousand (3,000.00) CFA francs on the salary for the month of June, only for employees whose taxable salary is greater than sixty thousand (60,000.00) CFA francs.

The above changes are effective 1 Janaury 2022. 

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