Tax and social security deadlines · Benin
The current month, its deadlines and the taxes due. Prepared by ELYKEM Consulting based on the General Tax Code in force.
The current month
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 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 | 29 | 30 | 31 |
No later than
Normal working day.
Taxes and returns due
Need help preparing these returns?
Overview
| 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
The tax is paid in four instalments of 25% of the previous year's tax, with the balance paid by 30 April.
| Instalment | Time limit | Tax base | Taxes 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 |
Penalties
Articles 496 to 520 of the General Tax Code. Plan your returns at least five working days ahead.
| Offence | Applicable penalty | Article |
|---|---|---|
| Failure to file on time | 10% of the tax due + 1% per additional month of delay | Art. 496 |
| Late payment of taxes | 10% penalty + late-payment interest of 1% per month or part of a month | Art. 504 |
| Under-declaration | Additional tax + surcharge of 50% to 100% depending on severity | Art. 497 |
| Failure to withhold tax at source | Joint liability + 25% surcharge on the tax not withheld | Art. 500 |
| Obstructing a tax audit | Fine of CFA 500,000 to 5,000,000 + ex officio assessment | Art. 519 |
| Proven tax fraud | 100% surcharge + criminal prosecution: 1 to 5 years' imprisonment | Art. 520 |
Support
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.
Review your situation with the firm before the deadline.
