40edo is the equal division of the octave into 40 parts of exactly 30 cents each. It has a generally flat tendency, with fifths 12 cents flat. It tempers out 648/625 in the 5-limit; 225/224 and in the 7-limit; 99/98, 121/120 and 176/175 in the 11-limit; and 66/65 in the 13-limit.
40edo is more accurate on the 18.104.22.168.22.214.171.124 2*40 subgroup, where it offers the same tuning as 80edo, and tempers out the same commas. It is also the first equal temperament to approximate both the 23rd and 19th harmonic, by tempering out the 9 cent comma to 4-edo, with 10 divisions therein.