Net salary in Benin

Tax system in Benin

Benin taxes employment income through the ITS (impot sur les traitements et salaires), a five-band monthly scale from 0% to 30% applied directly to gross salary, with no standard professional deduction. The 2021 reform taxes the gross and removed the former per-child reduction, so the schedule below (shown annualised) has no family quotient: the first 720,000 XOF a year is tax-free and the top 30% rate applies above 6,000,000 XOF a year. The only mandatory employee contribution is the CNSS pension at 3.6% of pay, which does not reduce the tax base. Cotonou is Benin's economic capital and the main base for expatriate professionals in the region.