Benin Tax Agency Posts Fiscal Guide 2022

The Beninese General Directorate of Taxes Sept. 25 posted online Fiscal Guide 2022. Topics covered include: 1) the taxation of corporations and their permanent establishments (PEs), including application of a 30 percent tax rate, deductions, and the April 30 annual tax payment deadline; 2) withholding tax rates for dividend, interest, and royalty payments to beneficiaries in specific countries under DTAs; 3) a 10 percent withholding tax rate on investment income for nonresident PEs; 4) the taxation of corporate groups; 5) withholding tax obligations for employers, and the taxation of employee income; 6) the 10 percent social security contribution rate, and ...