Taxation of digital financial services (DFS) in Africa

Country

  • Benin flag-icon
  • Burkina Faso flag-icon
  • Cameroon flag-icon
  • Central African Republic flag-icon
  • Chad flag-icon
  • Congo, Dem. Rep. of flag-icon
  • Congo, Rep. flag-icon
  • Cote d'Ivoire flag-icon
  • Ghana flag-icon
  • Kenya flag-icon
  • Nigeria flag-icon
  • Tanzania flag-icon
  • Uganda flag-icon
  • Zambia flag-icon
  • Zimbabwe flag-icon

Benin

flag-icon
Total population : 13.35 M. (2022)
Working age (15-64) population : 7.28 M. (2022)
Mobile money accounts1: 24.3 M. (2022)
Transaction values (% GDP) : 74,49% (2022)

1Note: Responses are from participants aged +15


Changes to specific taxes on digital financial services in Benin

Sources

  1. Loi No. 2021-15 du 23 décembre 2021 CGI, Chapitre 4, Art. 273
    Benin includes ‘money transfers made by any means or technical support’ in the scope of the ‘Contribution sur la vente de services de communications électroniques’: a 5 per cent tax based on operators' turnover.

Mobile money use and accounts

Evolution in the usage of mobile money
(source: IMF, Financial Access Survey (FAS) (2023) )

Sorry, the graph is not available for this device.

Evolution in mobile money and financial institution accounts
(source: World Bank, Global Findex Database (2021) )

Disparity in Digital Financial Service usage between wealthier and poorer segments of the population
(source: World Bank, Global Findex 2021)

Made or received digital payment (% of each group)

*Note: responses are from participants aged +15

Mobile money accounts (% of each group)

*Note: responses are from participants aged +15

Financial institution accounts (% of each group)

*Note: responses are from participants aged +15

Digital payments and accounts by user group
(source: World Bank, Global Findex 2021)

Adults making or receiving digital payments

Adults with a mobile money account

Adults with a financial institution account

Download the factsheet
Factsheet not available

Last update : 31/01/2024


Share