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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · BeninData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/BEN

Centre 9°38′N 2°20′E

Gazetteer · Western Africa · Lower middle income

Benin

Collected 14.4% of GDP in tax in 2024, 18 of 38 reporting members.

14.4%

Tax, % of GDP, 2024

+3.6

Points since 2011

1.32

Tax buoyancy

over 15 years

$637

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Benin against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
BeninWestern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearBeninWestern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201014.5614.3410.6716.4326
201110.8015.7114.8410.9916.6233
201210.5316.2115.0711.4516.7533
201311.3213.9313.8311.2316.8932
201411.2214.2314.2611.8717.1332
201511.1714.3415.0812.3318.5533
20169.7814.2814.3812.4017.4333
20179.9114.7514.7511.5016.9535
201811.2913.3214.1810.8616.1036
201910.9712.5013.5711.5117.2338
202010.8312.2213.2710.8516.0738
202111.1212.4612.7210.4416.0640
202213.4513.4514.1811.3418.1639
202314.1813.3014.4311.3018.8237
202414.3613.5114.3012.1718.0538
202515.4613.3813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Benin (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.
Show the numbers as a table
MeasureBeninWestern Africa medianATAF median
Tax-to-GDP14.3613.5114.30
Domestic taxes8.818.389.01
Customs taxes5.555.324.87
Non-tax revenue0.862.592.59
VAT5.833.435.20
PIT1.221.482.04
CIT1.732.222.72

Plate III·Tax heads

How Benin's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxPresumptive taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a head
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2011Domestic VAT4770303152.09
2011Personal income tax2737111471.20
2011Corporate income tax1685554480.74
2011Withholding tax1013925880.44
2011Presumptive tax39852620.02
2011Other domestic taxes1052878730.46
2011VAT on imports5812635302.54
2011Import duty3725385241.63
2011Excise on imports170572920.07
2011Other customs taxes3053981181.34
2011Not attributed to a head620617020.27
2012Domestic VAT4592824591.89
2012Personal income tax2726808531.12
2012Corporate income tax1548847220.64
2012Withholding tax1013809270.42
2012Presumptive tax40723930.02
2012Other domestic taxes1060539540.44
2012VAT on imports6587916052.71
2012Import duty4193941891.73
2012Excise on imports185466760.08
2012Other customs taxes2940545561.21
2012Not attributed to a head709353210.29
2013Domestic VAT5349970231.98
2013Personal income tax3065705651.14
2013Corporate income tax1940345860.72
2013Withholding tax1140064830.42
2013Presumptive tax43650000.02
2013Other domestic taxes1153403140.43
2013VAT on imports7744680692.87
2013Import duty4645978501.72
2013Excise on imports295169590.11
2013Other customs taxes4353352561.61
2013Not attributed to a head831691090.31
2014Domestic VAT6553627392.22
2014Personal income tax3558562771.20
2014Corporate income tax2271219960.77
2014Withholding tax1328495620.45
2014Presumptive tax50019060.02
2014Other domestic taxes1438779260.49
2014VAT on imports6695765772.27
2014Import duty5635990991.91
2014Other customs taxes4829549551.63
2014Not attributed to a head789098100.27
2015Domestic VAT7543374462.43
2015Personal income tax3721471311.20
2015Corporate income tax2785003480.90
2015Withholding tax1155549990.37
2015Presumptive tax146727070.05
2015Other domestic taxes1601302990.52
2015VAT on imports5656539311.82
2015Import duty6551358262.11
2015Excise on imports254347690.08
2015Other customs taxes4339526461.40
2015Not attributed to a head913002690.29
2016Domestic VAT7087777652.12
2016Personal income tax4261733891.28
2016Corporate income tax3623139051.09
2016Withholding tax918993160.28
2016Presumptive tax102545400.03
2016Other domestic taxes1315295850.39
2016VAT on imports4901862161.47
2016Import duty6088645931.83
2016Other customs taxes3485445381.04
2016Not attributed to a head836393030.25
2017Domestic VAT9257834852.66
2017Personal income tax3252100070.93
2017Corporate income tax2476560220.71
2017Withholding tax1147191090.33
2017Presumptive tax129870350.04
2017Other domestic taxes2050992090.59
2017VAT on imports5715566041.64
2017Import duty7166592902.06
2017Other customs taxes2566621360.74
2017Not attributed to a head696136470.20
2018Domestic VAT11279891723.06
2018Personal income tax5078814581.38
2018Corporate income tax2621874340.71
2018Withholding tax718803450.20
2018Presumptive tax243547960.07
2018Other domestic taxes3203049410.87
2018VAT on imports7853480002.13
2018Import duty7797162602.12
2018Other customs taxes1971186290.54
2018Not attributed to a head787113980.21
2019Domestic VAT10316012452.57
2019Personal income tax4784538041.19
2019Corporate income tax3686547040.92
2019Withholding tax823397610.21
2019Presumptive tax208304000.05
2019Other domestic taxes4885574271.22
2019VAT on imports8244160442.06
2019Import duty7741382131.93
2019Other customs taxes2302510480.57
2019Not attributed to a head986729900.25
2020Domestic VAT10506863582.48
2020Personal income tax6051335041.43
2020Corporate income tax5128706131.21
2020Withholding tax1331979640.31
2020Presumptive tax164113750.04
2020Other domestic taxes3796520150.90
2020VAT on imports7766357041.83
2020Import duty7556620041.78
2020Other customs taxes1415683660.33
2020Not attributed to a head2202931510.52
2021Domestic VAT13284271052.86
2021Personal income tax6166364631.33
2021Corporate income tax4978303971.07
2021Withholding tax1670110660.36
2021Presumptive tax323056050.07
2021Other domestic taxes5142515421.11
2021VAT on imports9115836911.96
2021Import duty8105900261.74
2021Other customs taxes1938177750.42
2021Not attributed to a head937463830.20
2022Domestic VAT15690527722.96
2022Personal income tax7973602821.51
2022Corporate income tax6765373191.28
2022Withholding tax2188889820.41
2022Presumptive tax330984110.06
2022Other domestic taxes10280449101.94
2022VAT on imports12890539452.43
2022Import duty10159074801.92
2022Excise on imports417232900.08
2022Other customs taxes3669167690.69
2022Not attributed to a head839141270.16
2023Domestic VAT17459051383.00
2023Personal income tax8562846751.47
2023Corporate income tax11364099141.95
2023Withholding tax2358108500.40
2023Presumptive tax412172990.07
2023Other domestic taxes10756900711.85
2023VAT on imports15066988482.59
2023Import duty11650553262.00
2023Excise on imports388551330.07
2023Other customs taxes3964156800.68
2023Not attributed to a head649972070.11
2024Domestic VAT18810651672.93
2024Personal income tax7833539561.22
2024Corporate income tax11083979691.73
2024Withholding tax2934674050.46
2024Presumptive tax470611370.07
2024Other domestic taxes14206724482.22
2024VAT on imports18563598792.89
2024Import duty12010414511.87
2024Other customs taxes4990694360.78
2024Not attributed to a head1175628350.18
2025Domestic VAT26152282123.66
2025Personal income tax10108254021.42
2025Corporate income tax11472003021.61
2025Withholding tax2975061390.42
2025Presumptive tax563106530.08
2025Other domestic taxes14459506922.03
2025VAT on imports21901686023.07
2025Import duty14769998872.07
2025Other customs taxes6318354870.89
2025Not attributed to a head1572197840.22

The mix in 2024

Every shilling, franc or rand of tax, by head

Domestic VAT20.4%VAT on imports20.2%Other domestic taxes15.4%Import duty13.0%Corporate income tax12.0%Personal income tax8.5%Other customs taxes5.4%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $9.2bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT18810651670.20
Personal income tax7833539560.09
Corporate income tax11083979690.12
Withholding tax2934674050.03
Presumptive tax470611370.01
Other domestic taxes14206724480.15
VAT on imports18563598790.20
Import duty12010414510.13
Other customs taxes4990694360.05
Not attributed to a head1175628350.01

Every published number

Benin in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Benin: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$21.8bn$22.9bn$24.3bn$27.0bn$29.5bn$31.0bn$33.4bn$34.8bn$36.8bn$40.1bn$42.4bn$46.5bn$52.9bn$58.3bn$64.1bn$71.4bn
Real GDP5,376,800.0m5,536,100.0m5,802,600.0m6,219,800.0m6,615,200.0m6,732,800.0m6,957,700.0m7,352,300.0m7,844,700.0m8,383,300.0m8,705,700.0m9,328,870.7m9,912,200.0m10,541,933.9m11,327,600.0m12,242,200.0m
Final Consumption (PPP)$19.5bn$20.4bn$21.3bn$23.0bn$24.6bn$26.9bn$27.9bn$28.9bn$29.8bn$31.6bn$33.7bn$36.0bn$37.6bn$39.9bn$43.5bn$47.9bn
Total Tax Revenues (PPP)$2.5bn$2.6bn$3.1bn$3.3bn$3.5bn$3.3bn$3.4bn$4.2bn$4.4bn$4.6bn$5.2bn$7.1bn$8.3bn$9.2bn$11.0bn
Total Number Of Registered Taxpayers30k43k53k79k
Non-Tax-Revenues (PPP)$145.9m$348.7m$357.8m$358.1m$490.3m$388.2m$788.6m$1.0bn$925.6m$768.8m$575.1m$797.5m$553.5m
Domestic Tax Revenues (PPP)$1.2bn$1.2bn$1.4bn$1.6bn$1.8bn$1.8bn$1.9bn$2.4bn$2.6bn$2.9bn$3.3bn$4.4bn$5.2bn$5.7bn$6.7bn
Customs Tax Revenues (PPP)$1.3bn$1.4bn$1.7bn$1.7bn$1.7bn$1.4bn$1.5bn$1.8bn$1.8bn$1.7bn$1.9bn$2.7bn$3.1bn$3.6bn$4.3bn
Revenue From Agriculture, Forest & Fishing (PPP)
Revenue From Mining & Quarrying (PPP)
Revenue From Secondary Sector (PPP)
Revenue From Tertiary Sector (PPP)
Domestic VAT Revenues (PPP)$477.0m$459.3m$535.0m$655.4m$754.3m$708.8m$925.8m$1.1bn$1.0bn$1.1bn$1.3bn$1.6bn$1.7bn$1.9bn$2.6bn
VAT Refunded (PPP)$44.0m$39.2m$42.3m$42.1m$30.8m
PIT Revenues (PPP)$273.7m$272.7m$306.6m$355.9m$372.1m$426.2m$325.2m$507.9m$478.5m$605.1m$616.6m$797.4m$856.3m$783.4m$1.0bn
CIT Revenues (PPP)$168.6m$154.9m$194.0m$227.1m$278.5m$362.3m$247.7m$262.2m$368.7m$512.9m$497.8m$676.5m$1.1bn$1.1bn$1.1bn
Withholding Tax Revenues (PPP)$101.4m$101.4m$114.0m$132.8m$115.6m$91.9m$114.7m$71.9m$82.3m$133.2m$167.0m$218.9m$235.8m$293.5m$297.5m
Presumptive Tax Revenues (PPP)$4.0m$4.1m$4.4m$5.0m$14.7m$10.3m$13.0m$24.4m$20.8m$16.4m$32.3m$33.1m$41.2m$47.1m$56.3m
Other Domestic Tax Revenues (PPP)$105.3m$106.1m$115.3m$143.9m$160.1m$131.5m$205.1m$320.3m$488.6m$379.7m$514.3m$1.0bn$1.1bn$1.4bn$1.4bn
VAT On Import Revenues (PPP)$581.3m$658.8m$774.5m$669.6m$565.7m$490.2m$571.6m$785.3m$824.4m$776.6m$911.6m$1.3bn$1.5bn$1.9bn$2.2bn
Import Duty Revenues (PPP)$372.5m$419.4m$464.6m$563.6m$655.1m$608.9m$716.7m$779.7m$774.1m$755.7m$810.6m$1.0bn$1.2bn$1.2bn$1.5bn
Excises on Imports Revenues (PPP)$17.1m$18.5m$29.5m$25.4m$41.7m$38.9m
Other Customs Tax Revenues (PPP)$305.4m$294.1m$435.3m$483.0m$434.0m$348.5m$256.7m$197.1m$230.3m$141.6m$193.8m$366.9m$396.4m$499.1m$631.8m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Benin.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Benin. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/BEN Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Benin, in Edition 1

Kaijamahe, W. H. (2026). Benin. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/BEN

Western Africa

Neighbouring profiles

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