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4.4. Branch Profit (Deemed Remittance) Tax

Income of the branch from its business activities in Benin is subject to corporation tax as applicable to a resident company. Further,  the net profits after corporate tax realized by the branch of the foreign entity are deemed to be remitted to the foreign head office in respect of each fiscal year and are subject to withholding tax at the rate of 10%. The rate or base of the tax may be reduced in application of a tax treaty. Further, there is no branch (deemed) remittance tax under the UEMOA Regulation (see Sec. 4.1.).