Benin
Business income under the IBA (which bundles commercial and non-commercial profits), taxed at a flat 15% on net profit, not a capital gain. Small traders below XOF 50M turnover instead pay the synthetic TPS.
Business profits tax (Impôt sur les Bénéfices d'Affaires, IBA) - NOT capital gains; IBA covers industrial, commercial AND non-commercial profits of individuals.
IBA flat 15% on net business profit (real regime, turnover > XOF 50M); small operators (turnover <= XOF 50M) fall under the Taxe Professionnelle Synthétique (TPS).
CNSS for employees; independents not automatically subject to payroll social charges on IBA income.
Real regime (IBA 15%) above XOF 50M turnover; synthetic TPS regime below it.
No crypto-specific tax law; USDC payouts valued in XOF are ordinary IBA business profits.