Last updated : 11.05.2026
Expense rules in Benin.
Benin applies VAT at 18%. UEMOA member, XOF pegged to EUR. Digital tax reform ongoing.
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1Expense rules & reclaimable VAT
VAT 18% single rate. E-invoice mandatory companies >250M XOF.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | Invoice + IFU |
| Lodging | 18% | Deductible | Company IFU |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | Invoice |
| Transport | 18% | Deductible | Taxi/airfare |
| Gifts | 18% | Non-deductible | Cap |
Receipt
E-invoice
IFU mandatory
SourcesBenin Tax Authority
2Mileage allowance
No scale. Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Receipt |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Receipt |
Tracking
Logbook
Date, distance
SourcesBenin Tax Authority
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Cotonou | XOF 10 000 | XOF 35 000 | XOF 65 000 |
| Porto-Novo | XOF 9 000 | XOF 30 000 | XOF 55 000 |
| Parakou | XOF 7 000 | XOF 25 000 | XOF 45 000 |
| Other | XOF 6 000 | XOF 22 000 | XOF 38 000 |
Conversion
1 EUR = 656 XOF
Fixed peg
SourcesBenin Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free zones | Incentives | Per licence | Regime |
Limitations
4 years
Keep
SourcesBenin Tax Authority
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