Benin 2026 Finance Law Measures Include Reduction in Minimum Tax, Extended Tax Amnesty, and Certain Customs and VAT Benefits

The Benin tax authority recently issued a release on the Finance Law for 2026. The main measure noted in the release is a reduction in the minimum amount of tax payable under the minimum tax rules from CFA Franc (XOF) 500,000 to 250,000. Other notable measures include an extension of certain tax amnesty programs, providing interest and penalty relief for taxpayers that file (for the first time) business declarations covering previous years and pay all taxes due from 1 January to 31 December…