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5.5. Source Rules with Respect to Income Derived by Non-Residents

The following income categories are deemed to be sourced in Benin:

  • Income from real property or rights on such property situated in Benin;
  • Income from commercial, industrial, handicrafts, farming, forestry or mining businesses conducted in Benin;
  • Income from professional activities, whether or not salaried, exercised in Benin;
  • Income from Benin securities as well as from capital placed in Benin; and
  • Where the debtor is established or domiciled in Benin: payments for services of any nature furnished or used in Benin. A service is deemed to be furnished in Benin if materially executed therein. It is deemed to be used in Benin if the location of effective use is in Benin.