Received on Radio Benin this Tuesday, February 08, 2022, the Director General of Taxes, Nicolas Yenoussi gives details on the different kinds of property taxes.

The land code in force in Benin contains provisions that are sometimes unknown or misunderstood by the population. This is the case of the property tax which exists in two forms, namely the single property tax on built properties and the property tax on unbuilt properties. These two taxes each have their own specificities and constraints for taxpayers. The property tax on undeveloped properties is “determined by mutual agreement with local authorities”. The amount of the tax varies between 4000 CFA francs and 20,000 francs, 40,000 francs depending on the locality. In addition, rental properties are subject to property income tax.