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Tax and social security deadlines · Benin

Tax calendar 2026

The current month, its deadlines and the taxes due. Prepared by ELYKEM Consulting based on the General Tax Code in force.

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The current month

February 2026

Calendar for February 2026: deadlines and public holidays are highlighted
MonTueWedThuFriSatSun
1
2 3 4 5 6 7 8
9 10 — Filing and payment deadline 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28
  • Deadline
  • Public holiday
  • Today

Next deadline

10 November 2026 in 15 days

VAT & AIB — October 2026

Tax booklet (PDF, in French)

No later than

10 February 2026 past deadline

Normal working day.

Taxes and returns due

  1. 01VAT & AIB — January 2026
  2. 02CNSS / ITS / VPS — January 2026
  3. 03IRF 12% on rental income
  4. 041st TPS instalment 50% (Art. 181)
  5. 051st business licence tax (Patente) instalment 50% (Art. 212)
  6. 061st licence fee instalment 50% (Art. 219)
  7. 071st TFU instalment 50% (Art. 162)
  8. 08Firearms tax (Art. 174)
  9. 0910% levy on commercial transactions
  10. 10IRCM — January 2026 (Art. 91)
  11. 11Tourist tax / TAFA
  12. 12Gaming / entertainment / taxi taxes
  13. 1320% withholding on non-resident service providers
  14. 14Stamp duty 1%

Need help preparing these returns?

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Overview

All deadlines for 2026

Deadlines and main obligations, year 2026
Month Deadline Postponement Key obligation
January 12 January 2026 The 10th falls on a Saturday: moved to Monday 12 January. VAT & AIB — December 2025
February 10 February 2026 Normal working day. VAT & AIB — January 2026
March 10 March 2026 Normal working day. 1st IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
April 10 April 2026 Two deadlines this month: 10 and 30 April. VAT & AIB · CNSS / ITS / VPS · IRF 12% (by the 10th)
April 30 April 2026 Annual balance: filing of financial statements and payment of the balance. Final IS / IBA / TPS balance and filing of financial statements
May 11 May 2026 The 10th falls on a Sunday: moved to Monday 11 May. VAT & AIB — April 2026
June 10 June 2026 Normal working day. 2nd IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
July 10 July 2026 Normal working day. VAT & AIB — June 2026
August 10 August 2026 Normal working day. VAT & AIB — July 2026
September 10 September 2026 Normal working day. 3rd IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
October 12 October 2026 The 10th falls on a Saturday: moved to Monday 12 October. VAT & AIB — September 2026
November 10 November 2026 Normal working day. VAT & AIB — October 2026
December 10 December 2026 Normal working day. 4th IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)

Past deadlines are greyed out. Click a date to open the corresponding month.

Quarterly instalments

IS / IBA / TPS — Article 51 of the General Tax Code

The tax is paid in four instalments of 25% of the previous year's tax, with the balance paid by 30 April.

InstalmentTime limitTax baseTaxes concerned
1st instalment 10 March 25% of the previous year's tax IS, IBA, TPS, sports tax, CCIB, ORTB
2nd instalment 10 June 25% of the previous year's tax IS, IBA, TPS, sports tax, ORTB
3rd instalment 10 September 25% of the previous year's tax IS, IBA, TPS, sports tax
4th instalment 10 December 25% of the previous year's tax IS, IBA, TPS, sports tax
Final balance 30 April Actual tax minus instalments paid IS/IBA/TPS + financial statements + TVM + business licence tax + TFU
  • Postponement rule: if the 10th falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day (Art. 51 §4).
  • Instalment reduction: the request must be filed one month before the due date (Art. 51 §4).
  • ORTB levy: CFA 3,000 on any salary of CFA 60,000 or more, paid on the 10th of the following month.

Penalties

The cost of being late

Articles 496 to 520 of the General Tax Code. Plan your returns at least five working days ahead.

OffenceApplicable penaltyArticle
Failure to file on time10% of the tax due + 1% per additional month of delayArt. 496
Late payment of taxes10% penalty + late-payment interest of 1% per month or part of a monthArt. 504
Under-declarationAdditional tax + surcharge of 50% to 100% depending on severityArt. 497
Failure to withhold tax at sourceJoint liability + 25% surcharge on the tax not withheldArt. 500
Obstructing a tax auditFine of CFA 500,000 to 5,000,000 + ex officio assessmentArt. 519
Proven tax fraud100% surcharge + criminal prosecution: 1 to 5 years' imprisonmentArt. 520

Support

Stop chasing deadlines

ELYKEM Consulting can prepare and follow up your returns: we list your actual obligations, set up how information is passed on and send a reminder before each deadline. We can also train your administrative team to manage this calendar themselves.

Tax assistance Training on filing obligations

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