Fiscalité de base au Sénégal
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Important disclaimer — read first. This guide provides general educational information about the Senegalese tax system. It is not professional tax advice. Tax laws change regularly and your specific situation depends on your business structure, revenue, sector, and residence status. Before making any tax decisions, consult a qualified Senegalese accountant (expert-comptable) or tax lawyer. The Visene concierge team can connect you with trusted professionals in Dakar.
At a glance — Key tax rates in Senegal (2026)
30 % du bénéfice imposable (min. 0,5 % du CA)
30% of taxable profit (min. 0.5% of turnover), All companies — SARL, SAS, SA
18 % — obligatoire au-delà de 50 M XOF (~76 000 EUR)
18% standard rate Companies with turnover > XOF 50M/year.
VAT registration is mandatory (read)
Tourism sector VAT
10% reduced rate Hotels, tour operators, tourism services
CGU (small business simplified tax)
1% to 8% of turnover (by sector) Turnover under XOF 50M/year — replaces IS + VAT
BIC (industrial & commercial profits)
30% — same as IS Applies when no formal company structure
Personal Income Tax (IRPP)
Progressive rates up to 43% Employees + business owners drawing salary
Social security (CNSS)
Employer: 14% / Employee: 5.6% of gross salary All employers with employees
IPRES (pension)
Employer: 8.4% / Employee: 5.6% of salary All employers with employees
Withholding tax on dividends
10% Distributed to non-resident shareholders
Capital gains tax
30% On disposal of company assets
Financial Activities Tax
17% (replaces VAT for banking/finance) Banks, money transfer, financial services
Understanding the Senegalese Tax System
Senegal's tax system follows the SYSCOHADA accounting framework — the pan-African business law system covering 17 countries. This means the accounting principles and company tax obligations in Senegal are broadly aligned with those in Ivory Coast, Cameroon, and other OHADA member states.
For entrepreneurs, there are essentially two tax regimes depending on your company’s turnover:
- Régime réel (standard regime): for companies with annual turnover above XOF 50 million (approx. EUR 76,000). You pay Corporate Income Tax (IS) at 30% and monthly VAT at 18%.
- CGU (Contribution Globale Unique): for small businesses with annual turnover below XOF 50 million. A single simplified tax replaces IS, VAT, and other obligations. Rate varies from 1% to 8% of turnover by sector.
Most new international businesses will start in the CGU regime and transition to the régime réel as they grow. Understanding which regime applies to you is the first step.
Corporate Income Tax (IS — Impôt sur les Sociétés)
All companies registered in Senegal with annual turnover above XOF 50 million pay the IS. This includes SARL, SAS, and SA companies.
The corporate income tax rate is 30% of taxable profit. However there is an important minimum: you pay whichever is higher — 30% of profit or 0.5% of turnover. This minimum tax (impôt minimum forfaitaire) means that even a loss-making company pays at least 0.5% of revenue in tax.
| Scenario | What you pay |
|---|---|
| Profitable company Turnover: XOF 200M Profit: XOF 40M | 30% × XOF 40M = XOF 12M 30 % du bénéfice imposable (min. 0,5 % du CA) |
| Break-even company Turnover: XOF 200M Profit: XOF 0 | Minimum IS applies 0.5% × XOF 200M = XOF 1M |
| Loss-making company Turnover: XOF 200M Loss: XOF 20M | Still pays minimum IS of XOF 1M |
| New company First full year of operation | No instalment payments during Year 1. Full tax due by 15 June of Year 2. |
Taxable profit is not the same as accounting profit. You must add back certain non-deductible expenses and apply specific rules. The main adjustments:
- Deductible expenses: employee salaries, rent, utilities, professional fees, depreciation of assets, interest on business loans
- Non-deductible expenses: personal expenses mixed with business, excessive management fees paid to related parties, fines and penalties, entertainment above certain thresholds
- Depreciation: straight-line or declining balance — ask your accountant which applies to each asset category
- Loss carryforward: losses can be carried forward for up to 3 years to offset future profits
Concrete examples
- 1st instalment: 1/3 of previous year’s tax — due 15 February
- 2nd instalment: 1/3 of previous year’s tax — due 30 April
- Balance payment: any remaining tax due — 15 June
- New companies (first year): no instalments — pay full tax by 15 June of the following year
- Late payment penalty: 5% immediately + 0.5% per additional month of delay
Networking DirectoryCGU — The Small Business Simplified Tax
The Contribution Globale Unique (CGU) is a major simplification for small businesses. If your annual turnover is below XOF 50 million (approx. EUR 76,000), you can pay a single flat tax on turnover that replaces all the following: 30 % du bénéfice imposable (min. 0,5 % du CA), VAT, the professional tax (patente), and the land tax (contribution foncière des propriétés bâties).
CGU — The Small Business Simplified Tax
The Contribution Globale Unique (CGU) is a major simplification for small businesses. If your annual turnover is below XOF 50 million (approx. EUR 76,000), you can pay a single flat tax on turnover that replaces all the following: 30 % du bénéfice imposable (min. 0,5 % du CA), VAT, the professional tax (patente), and the land tax (contribution foncière des propriétés bâties).
CGU — The Small Business Simplified Tax
The Contribution Globale Unique (CGU) is a major simplification for small businesses. If your annual turnover is below XOF 50 million (approx. EUR 76,000), you can pay a single flat tax on turnover that replaces all the following: 30 % du bénéfice imposable (min. 0,5 % du CA), VAT, the professional tax (patente), and the land tax (contribution foncière des propriétés bâties).
CGU — Why this matters for international entrepreneurs
If you are starting a consulting, services, or small commerce business in Senegal, you will likely qualify for the CGU in your first years. This means one simple payment instead of multiple tax declarations. Much less administrative burden. Much lower accounting cost. As soon as your turnover crosses XOF 50 million — you transition to the standard regime automatically.
CGU rates by sector
| Business Sector | CGU Rate on Turnover | Example: XOF 30M Turnover |
|---|---|---|
| Liberal professions (consultants, lawyers, accountants) | 2% | XOF 600,000 (EUR 915) |
| Services — General | 2% | XOF 600,000 (EUR 915) |
| Small Commerce — Retail | 2% | XOF 600,000 (EUR 915) |
| Artisan Trades and Crafts | 1% | XOF 300,000 (EUR 458) |
| Import-Export | 3% – 5% | XOF 900,000 – 1,500,000 |
| Restaurants and Catering | 2% | XOF 600,000 (EUR 915) |
| Transport | 3% | XOF 900,000 (EUR 1,373) |
| Construction and Real Estate | 4% – 8% | Variable |
Note: CGU rates and sector classifications are defined by Senegalese tax law and can be updated by the annual Finance Law. Always verify current rates with a local accountant or the DGID.
VAT GuideVAT (TVA — Taxe sur la Valeur Ajoutée)
VAT registration is mandatory for all companies with annual turnover above XOF 50 million. Companies below this threshold generally operate under the CGU regime and are not required to charge or file VAT separately.
VAT (TVA — Taxe sur la Valeur Ajoutée)
VAT registration is mandatory for all companies with annual turnover above XOF 50 million. Companies below this threshold generally operate under the CGU regime and are not required to charge or file VAT separately.
Who Must Register for VAT
VAT registration is mandatory for all companies with annual turnover above XOF 50 million. Companies below this threshold generally operate under the CGU regime and are not required to charge or file VAT separately.
The rates
- Standard rate: 18% — applies to most goods and services.
- Reduced rate: 10% — tourism services, hotels and tour operators.
- Exempt rate: 0% — healthcare, education, banking subject to 17% financial activities tax instead, insurance, farming and basic food staples.
- Financial services: 17% special tax replaces VAT for banking, money transfers and loan interest.
How VAT works in practice
VAT is collected on your sales (output VAT) and recoverable on your business purchases (input VAT). You remit the difference to the tax authority monthly.
| You invoice a client for EUR 10,000 of consulting services | Charge 18% VAT = EUR 1,800 output VAT |
|---|---|
| You pay EUR 2,000 for business expenses + VAT | Recover 18% = EUR 360 input VAT |
| Monthly VAT payment to DGID | EUR 1,800 − EUR 360 = EUR 1,440 |
The 2025 Finance Law introduced mandatory electronic invoicing through an approved platform or public portal for all VAT-registered businesses.
Non-compliance may trigger a penalty of 25% of VAT due, capped at XOF 5 million. Ensure your accounting software is compliant and consult your accountant if necessary.
VAT Filing Deadline
VAT returns must be filed and paid monthly.
Late filing may result in penalties. File on time even if you have no VAT to declare.
