Paying Local Property Tax and the TPU at the DGI in Cotonou (2026)

Property owners, tenants of commercial premises, and residents of Cotonou are subject to local tax rules managed by the Direction Générale des Impôts (DGI, the national tax authority) in coordination with the Cotonou municipality. As part of Benin's ongoing digitization of public services, payment of the Property Tax (Taxe Foncière) and municipal housing taxes has been fully moved online.

In short: local taxes and the DGI in Cotonou (2026)

• Property Tax (Taxe Foncière, TF): owed as of January 1st by the property owner (rate of 6% to 12% of the rental value, due by April 30th).
• Single Business Tax (Taxe Professionnelle Unique, TPU): 5% of turnover (for annual turnover under 800 million FCFA).
• e-Services portal: declaration and payment 100% online at impots.bj using your IFU and Mobile Money / card.
• New-build exemption: temporary exemption of 2 to 5 years for newly built homes declared to the DGI.

This practical guide covers the annual tax deadlines, how property tax is calculated, and how to complete payment online through the DGI's official portal.

1. The main local taxes in Cotonou

Local taxation funds urban development, street paving, waste management (SGDS, the solid waste management service), and public lighting across the economic capital.

The Property Tax (Taxe Foncière, TF)

The Property Tax applies to all real estate — built or unbuilt land — located within the Cotonou municipality.

• Property Tax on Built Properties: owed by the owner as of January 1st of the tax year on houses, villas, buildings, and apartments. The amount is calculated on the property's rental value (generally between 6% and 12% of the estimated annual rental value).
• Property Tax on Unbuilt Properties: applies to vacant plots not yet built on, as a disincentive against passive land speculation.

2. Paying your taxes online through the DGI

There is no longer any need to queue at Cotonou's district tax offices to settle your property tax.

The process on the DGI e-Services portal

1. Log in to the portal: go to the DGI's official platform (impots.bj).
2. Enter your IFU and parcel details: log in with your IFU number (Identifiant Fiscal Unique, Unique Tax Identifier) and provide the parcel number or land title (Titre Foncier) number.
3. View your tax notice: the system automatically generates your property tax notice showing the net amount due.
4. Pay online: payment is made directly via Mobile Money (MTN MoMo / Moov Money) or secure bank transfer. An official receipt serving as proof of payment is available for download immediately.

3. The Single Business Tax for shopkeepers and service providers

Beyond property tax, which concerns owners, a large share of the local taxes paid in Cotonou relates to commercial activity itself. Shopkeepers, artisans, and small businesses operating in the city are subject to the Single Business Tax (Taxe Professionnelle Unique, TPU), a regime that has replaced the old business license tax (patente) for most small structures.

How the TPU works

The TPU applies to individuals or companies whose annual turnover stays under the threshold of 800 million FCFA per establishment. The rate applied is 5% of the turnover recorded the previous year. This regime offers a direct advantage for Cotonou's small shopkeepers: it combines several previously separate taxes into a single payment, including the business license contribution (patente), tax on industrial and commercial profits, and the tax on financial activities.

For a business in its first year of operation, with no reference turnover yet, the standard patente scale applies until a first full financial year is completed. From the second year onward, the 5% rate takes over, based on actual recorded turnover.

Who falls outside the TPU regime

Businesses whose turnover exceeds the 800 million FCFA threshold, along with certain professions or legal structures excluded under the General Tax Code, remain subject to the standard tax regime: corporate income tax or tax on industrial and commercial profits calculated on accounting results, with the corresponding filing obligations.

4. Declaring and paying on the DGI's e-Services portal

Payment of both property tax and the TPU goes through the same platform, eservices.impots.bj, which centralizes tax filings for individuals and businesses alike.

The declaration and online payment process

1. Register on the portal: your first login requires creating a taxpayer account linked to your IFU number.
2. File your declaration: from the Declaration menu, select the type of tax concerned (property tax for real estate, TPU or CNSS — Caisse Nationale de Sécurité Sociale, the national social security fund — contribution for a professional activity).
3. Generate the payment notice: the system automatically calculates the amount owed based on the information declared and the rental value or turnover entered.
4. Pay online: payment is made via Mobile Money (MTN MoMo, Moov Money) or bank transfer. A downloadable receipt, serving as proof of payment, is issued immediately after validation.

For taxpayers who are less comfortable with the digital tool, Cotonou's district tax offices continue to welcome the public for help with filing declarations, even though final payment must still go through the electronic channel.

5. Getting and using your IFU number

Any transaction on the e-Services portal requires a valid Unique Tax Identifier (IFU). Since the procedure was simplified, individuals can now request an IFU directly online at ifu.impots.bj, simply by entering the Personal Identification Number (NPI) issued by ANIP (Agence Nationale d'Identification des Personnes, the national personal identification agency). The stated turnaround time is under 24 hours, with no need to scan additional supporting documents since the data is already linked to the NPI.

This IFU number then serves as the single access key for all tax procedures: filing a property tax declaration as an owner, filing a TPU declaration as a shopkeeper, or tracking an update request in the event of a change in circumstances (sale of the property, cessation of business).

6. How a property's rental value is assessed

The amount of Property Tax depends directly on the rental value used by the tax administration — a point often misunderstood by owners when they see their tax notice. This value does not necessarily match the rent actually collected if the property is rented out: the DGI applies a reference scale by zone and construction type (standing, materials, floor area), regularly updated to reflect changes in Cotonou's property market.

Neighborhoods with high property values, such as Haie Vive, Les Cocotiers, or Cadjèhoun, naturally show higher reference rental values than outlying areas or lower-income neighborhoods. An owner who believes the value used does not reflect their property's actual condition (state of disrepair, amenities not accounted for in the scale) can request a review from the tax office, providing concrete supporting evidence.

7. The municipality's role in local taxation

While the DGI centralizes the collection and technical management of Property Tax, a share of the revenue generated goes directly to funding the Cotonou municipal budget and its urban development investments: roads, public lighting, solid waste management (SGDS), and upkeep of municipal markets. This link between paying local tax and tangible improvements to everyday life is why the municipality regularly communicates about collection campaigns, particularly ahead of the annual deadline.

For co-owned buildings and mixed-use properties (shops on the ground floor, housing on the upper floors), taxation can combine several regimes depending on how each part of the property is used. Working with an accountant or local tax advisor remains worthwhile in these more complex situations, where the e-Services portal's automatic calculation does not always capture every nuance.

FAQ: Local Taxation in Cotonou

What are the risks and penalties for late payment?

The legal deadline for paying Property Tax in Benin is generally set at April 30th of each year. After this date, the DGI applies a 10% late surcharge followed by additional monthly penalties of 1%.

Do new homes benefit from a temporary exemption?

Yes. New construction intended mainly for housing (new villas and apartments) can benefit from a temporary exemption from Property Tax on Built Properties for a period of 2 to 5 years, provided a declaration of completion of works has been filed with the tax office within 4 months of the end of construction.

How do I know if my business falls under the TPU or the standard regime?

The main criterion is annual turnover: under 800 million FCFA per establishment, the TPU applies by default. If you are unsure of your situation, your district tax office or the DGI's assistance line can confirm your regime based on your declared activity and turnover history.

What should I do if the property tax notice generated online seems incorrect?

A disputed tax notice can be challenged through a claim filed with the district tax office responsible for the property, supported by relevant documents (land title, deed of sale, rental value certificate). Filing a claim does not automatically suspend the obligation to pay on time, unless the tax administration explicitly decides otherwise.

Does a tenant have to pay property tax instead of the owner?

No. Property Tax on Built Properties is owed by the property owner as of January 1st of the tax year, regardless of whether a tenant is in place. Some commercial leases include a contractual pass-through of comparable charges, but the legal tax obligation toward the DGI remains the owner's.