- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
Top income tax
43.0%
Worldwide system
Corporate tax
30.0%
TVA
18.0%
standard rate
Tax residency
—
25 tax treaties
Senegal tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income under the Code general des impots (CGI). Employment and other personal income use a progressive impot sur le revenu scale (Art. 173) applied per family share (parts), with tax on each share calculated on the annual table then multiplied by the number of shares (Arts. 174–175). Companies pay impot sur les societes (IS) at 30% on taxable profit, subject to a 0.5% minimum tax on turnover capped at XOF 5 million when ordinary IS is below that floor. Portfolio income is largely covered by retenues a la source at proportional rates. Standard TVA is 18% (10% on listed tourism activities). WAEMU/OHADA member; XOF is pegged to the euro.
- Top PIT rate
- 43.0%
- Corporate tax rate
- 30.0%
- TVA
- 18.0%
- Capital gains tax
- --
- Social security (employee)
- 5.6%
- Social security (employer)
- 8.4%
- Social security cap (annual)
- XOF 5,184,000
- Dividend withholding
- 10.0%
- Interest withholding
- 16.0%
- Royalty withholding
- 20.0%
- Treaty count
- 25
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | XOF 630,000 | 0.0% |
| XOF 630,001 | XOF 1,500,000 | 20.0% |
| XOF 1,500,001 | XOF 4,000,000 | 30.0% |
| XOF 4,000,001 | XOF 8,000,000 | 35.0% |
| XOF 8,000,001 | XOF 13,500,000 | 37.0% |
| XOF 13,500,001 | XOF 50,000,000 | 40.0% |
| XOF 50,000,001 | and above | 43.0% |
Tax residency
- Residency rules
- Fiscal domicile in Senegal (CGI Art. 48) follows permanent home or principal place of stay, a non-accessory professional activity in Senegal, or the centre of economic interests—not a standalone day-count test. State employees abroad and certain persons on leave abroad may remain Senegalese-resident in defined cases. Non-residents are taxable on Senegal-source income. Treaty tie-breakers apply where a convention is in force.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 1 May
Sources
- DGID — Lois et reglements (CGI 2025 synoptic) (accessed Oct 9, 2026) IR barème Art. 173, IS 30%, IMF 0.5% cap XOF 5m, TVA 18%, authority contact
- Lexenegal — CGI Art. 173 and Art. 48 (accessed Oct 9, 2026) Statutory PIT scale and fiscal domicile tests
- PwC — Senegal Worldwide Tax Summaries (accessed Oct 9, 2026) PIT parts system, WHT on dividends/interest/royalties, IPRES/CSS bases, filing dates, treaty WHT table
Change history
-
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source
-
- Brackets updated
Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES fields, `tax_authority_url`, residency and filing prose, `treaty_count` 25 (https://www.dgid.sn/loi-reglement) Source