Benin: Taxation of hydrocarbon distribution activities

Guidance outlines the tax framework for companies in the hydrocarbons sector

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July 14, 2025

The Director General of Taxes issued guidance clarifying the tax treatment of hydrocarbon distribution operations.

Circular Note No. 542/MEF/DC/SGM/DGI/DLC-DGE (April 14, 2025) outlines the tax framework for companies in the hydrocarbons sector, including corporate tax rates, value added tax (VAT) collection, business use tax, and other tax obligations for authorized distributors and service stations. Compliance with these guidelines is mandatory for tax reporting from April 30, 2025, with adjustments necessary for the period spanning January to March 2025.


For more information, contact a KPMG tax professional in Western Africa:

Raimi Salami | rsalami@kpmg.tg

Christophe Mississo |  cmississo@kpmg.tg

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