The subdivision benefit refers to the positive effect of subdividing a beat on sensorimotor synchronization. We recorded electroencephalograms of musicians and non-musicians to study how they listened or finger-tapped to a beat, subdivided into four distinct subdivisions. Musicians showed more consistent tapping responses than non-musicians, and enhanced neural entrainment during the tapping task than in the listening task. In both groups, there was a neural enhancement of the beat frequency and its first harmonic (related to duplets) after listening to the four subdivisions. Furthermore, non-musicians tapped more consistently to the beat of duplets than other subdivisions. Altogether, this suggests a neural and behavioral advantage for binary subdivisions, that can be modulated with formal training in music.