DT3551 - Double Taxation Relief Manual: Guidance by country: Benin: Admissible and inadmissible taxes
The following Benin taxes are admissible for unilateral relief:
- tax on industrial and commercial profits (imp么t sur les b茅n茅fices industriels et commerciaux-BIC)
- tax on distributions (imp么t sur les revenus de valeurs mobilires-IRVM)
- tax on profits from non-commercial occupations (imp么t sur les b茅n茅fices des professions non-commerciales)
- tax on public and private salaries, allowances and emoluments, wages, pensions and life annuities (imp么t sur les traitements publiques et priv茅s, les indemnit茅s et 茅moluments, les salaires, les pensions et les rentes viag猫res)
- general income tax (imp么t g茅n茅ral sur le revenu-IGR)
- tax on income from movable capital (imp么t sur le revenu des capitaux mobiliers -IRCM)
The following Benin taxes are inadmissible for unilateral relief:
- business licence tax (contribution des patentes)
- land tax (contribution fonci猫re des propri茅t茅s non-b芒ties)
- real property tax (contribution fonci猫re des propri茅t茅 b芒ties).