Senegal Income Tax

Senegal Personal Income Tax (IRPP) — Skill v0.1

Tier 2 — research-verified, pending accountant sign-off. This skill was assembled from secondary sources (PwC Worldwide Tax Summaries — Senegal, the DGID, and Senegalese payroll references) and cross-checked against the Code Général des Impôts (CGI). Several figures could not be reconciled to a single authoritative text and are marked [RESEARCH GAP — reviewer to confirm]. Do not file on the basis of this skill without a Senegalese chartered accountant (Expert-Comptable / member of ONECCA) confirming the flagged items.

Section 1 — Quick Reference

Quick Reference Table

Field	Value
Country	Senegal (Republic of Senegal)
Tax	Personal income tax — IRPP (Impôt sur le Revenu des Personnes Physiques)
Currency	West African CFA franc (XOF / FCFA) only
Tax year	Calendar year (1 January – 31 December)
Primary legislation	Code Général des Impôts (CGI), Articles 173–174 (barème), amended by the 2022 supplementary finance law
Self-employed synthetic tax	Contribution Globale Unique (CGU), CGI Article 141+
Tax authority	Direction Générale des Impôts et des Domaines (DGID) — www.dgid.sn / impotsetdomaines.gouv.sn
Social security	IPRES (pensions); CSS (Caisse de Sécurité Sociale)
Filing portal	DGID e-services (www.dgid.sn)
Annual IRPP filing deadline	Before 1 May of the following year (PwC, tax administration page)
Validated by	Pending — requires sign-off by a Senegalese Expert-Comptable (ONECCA)
Validation date	Pending
Skill version	0.1

IRPP Progressive Scale — Barème (tax year 2025)

IRPP Progressive Scale — Barème (tax year 2025) (CGI Article 174 (post-2022 reform); cross-checked against AfricaPaieRH and AfroTools guides (https://africapaierh.com/juridique/cotisations-sociales-et-impots-au-senegal/ ; https://afrotools.com/fr/blog/guide-irpp-senegal-2026/))

Annual taxable income per part (FCFA)	Rate	Cumulative tax at top of band (FCFA)
0 – 630,000	0%	0
630,001 – 1,500,000	20%	174,000
1,500,001 – 4,000,000	30%	924,000
4,000,001 – 8,000,000	35%	2,324,000
8,000,001 – 13,500,000	37%	4,359,000
Over 13,500,000	40%	—

• Cumulative-tax arithmetic (verified) — Band 2: 870,000 × 20% = 174,000 → cumulative 174,000; Band 3: 2,500,000 × 30% = 750,000 → cumulative 924,000; Band 4: 4,000,000 × 35% = 1,400,000 → cumulative 2,324,000; Band 5: 5,500,000 × 37% = 2,035,000 → cumulative 4,359,000 (CGI Article 174 (post-2022 reform))

[RESEARCH GAP — reviewer to confirm] — Top bracket conflict. PwC's Senegal page (last reviewed 31 Mar 2026, https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income) shows a 7-band schedule topping out at 43% (bands 13,500,001–50,000,000 @ 40% and 50,000,000+ @ 43%). This conflicts with the 6-band / 40% structure consistently reported by Senegalese payroll/tax sources and with CGI Article 174 as cited. The 6-band / 40% structure above is used here; the PwC 43% top band must be reconciled against the current CGI text before any figure above 13,500,000 FCFA/part is published.

[RESEARCH GAP — reviewer to confirm] — First (0%) threshold. Senegalese sources consistently give 630,000 FCFA (post-reform); PwC and Rivermate give 600,000. The 630,000 figure is used here pending confirmation.

Conservative Defaults

Conservative Defaults Table

Ambiguity	Default
Unknown family situation (parts)	STOP — do not apply the quotient without marital status + number of children
Unknown residency	Treat as non-resident → out of scope until residency confirmed (see R-SN-3)
Unknown whether cadre (executive)	Apply IPRES Régime Général only (no RC supplement) until confirmed
Unknown business-use % (vehicle, phone)	0% deduction
Unknown expense category	Not deductible
Unknown taxable benefit-in-kind value	Use the PwC notional scale (Section 11), flag for reviewer
Income above 13,500,000 FCFA/part	STOP — top-band rate unresolved (40% vs 43%); escalate
Self-employed turnover ≤ 50,000,000 FCFA	Consider CGU eligibility (Section 7); confirm activity type

Section 2 — Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable — bank statement and/or payslips (bulletin de paie) for the full tax year, plus confirmation of (a) tax residency in Senegal, (b) family situation (marital status + number of dependent children → parts), and (c) employment vs self-employment status.

Recommended — full payroll summary (gross, IPRES/CSS withheld, IRPP withheld, TRIMF withheld), prior-year IRPP assessment, IPRES/CSS contribution statements, and confirmation of cadre (executive) status.

Ideal — complete income statement, all invoices/receipts, asset register, benefits-in-kind schedule, rental-income detail, and CGU declaration (if self-employed under CGU).

Refusal if minimum is missing — SOFT WARN. No income document at all = hard stop. Income document without supporting records = proceed with a reviewer warning: "This IRPP computation was produced from bank statement / payslips alone. The reviewer must verify the family-quotient parts, the cadre/non-cadre IPRES treatment, and that all deductions are supported."

Refusal Catalogue

• R-SN-1 — Family situation unknown — "The family quotient (number of parts) is essential to compute IRPP. This skill cannot compute tax without marital status and number of dependent children. Please confirm before proceeding." (R-SN-1)
• R-SN-2 — Income above the unresolved top band — "Taxable income per part exceeds 13,500,000 FCFA. The top IRPP rate is unresolved in research (40% per CGI Art. 174 vs 43% per PwC). Escalate to a Senegalese Expert-Comptable to confirm the rate before computing." (R-SN-2)
• R-SN-3 — Non-resident / dual-resident — "Non-resident and dual-resident taxation follow different rules (and withholding regimes). Out of scope. Escalate to a Senegalese Expert-Comptable." (R-SN-3)
• R-SN-4 — Companies / partnerships — "This skill covers individuals (employees, sole traders, CGU). Companies pay corporate tax (Impôt sur les Sociétés) and file separate returns. Out of scope." (R-SN-4)
• R-SN-5 — Penalties / enforcement — "Senegalese late-filing/late-payment penalty rates were not obtainable from an authoritative source in this research (see Section 9). Do not quote penalty figures. Escalate to a Senegalese Expert-Comptable who can read CGI Livre IV." (R-SN-5)
• R-SN-6 — Capital gains / property disposals — "Capital gains and real-estate disposal taxation require specialised analysis. Out of scope. Escalate." (R-SN-6)

Section 3 — Transaction Pattern Library

Deterministic pre-classifier. When a bank-statement / payslip line matches a pattern, apply the treatment directly. Match by case-insensitive substring on the description as it appears (French / Wolof-influenced terms common). If none match, fall through to Tier 1 rules (Section 5).

3.1 Income Patterns (Credits)

Income Patterns (Credits) Table

Pattern	Treatment	Notes
SALAIRE, PAIE, BULLETIN, VIREMENT SALAIRE, [employer]	Employment income (IRPP base)	Gross before withholding; goes through the barème
HONORAIRES, PRESTATION, FACTURE, CONSULTANCE	Self-employment / BNC income	Business income — confirm CGU vs réel regime
LOYER, LOYER PERÇU, RENT RECEIVED	Rental income	30% standard deduction applies (Section 5.6)
DIVIDENDE, DIVIDENDS	Investment income	Proportional rate may apply (Section 5.7) — flag
INTÉRÊTS, INTERESTS	Investment income	Flag for reviewer
ORANGE MONEY, WAVE, FREE MONEY (business receipts)	Self-employment income	Mobile-money business receipts — match to invoices
STRIPE / PAYPAL / WISE PAYOUT	Self-employment income	Platform payout — match to underlying invoices
REMBOURSEMENT IMPÔT, TAX REFUND	EXCLUDE	Refund of prior-year tax, not income

3.2 Expense Patterns (Debits) — Deductible (business, before abattement) [self-employed réel only]

Deductible Expense Patterns Table

Pattern	Category	Treatment	Notes
LOYER BUREAU, OFFICE RENT	Office rent	Deductible	Dedicated business premises
HONORAIRES COMPTABLE, EXPERT-COMPTABLE, AUDIT	Accountancy fees	Deductible
AVOCAT, NOTAIRE (business)	Legal fees	Deductible	Must be business-related
FOURNITURES, PAPETERIE	Office supplies	Deductible
PUBLICITÉ, GOOGLE ADS, META ADS, MARKETING	Advertising	Deductible
FRAIS BANCAIRES, COMMISSION BANCAIRE	Bank charges	Deductible	Business account only
INTERNET, ABONNEMENT (business)	Connectivity	Deductible	Business-use portion only

3.3 Expense Patterns (Debits) — Not Deductible

Not Deductible Expense Patterns Table

Pattern	Category	Treatment	Notes
RESTAURANT, REPAS, DÉJEUNER, RÉCEPTION	Entertainment / meals	Not deductible	Private / blocked
COURSES, SUPERMARCHÉ, AUCHAN, EXCLUSIVE	Personal	Not deductible	Private living costs
AMENDE, PÉNALITÉ, CONTRAVENTION	Fines/penalties	Not deductible	Public policy
IMPÔT, IRPP, PAIEMENT DGID	Tax payments	Not deductible	Income tax cannot reduce income
RETRAIT, PRÉLÈVEMENT PERSO, GAB	Drawings / cash	Not deductible	Ask what cash was used for

3.4 Statutory Withholdings & Exclusions

Statutory Withholdings & Exclusions Table

Pattern	Treatment	Notes
IPRES, RETRAITE, PENSION (employee share)	Deductible from gross before abattement	See Section 5.2
CSS, SÉCURITÉ SOCIALE	Employer-only (employee 0%) — EXCLUDE from employee deduction	Section 6
TRIMF	Minimum personal tax withheld	Section 6 (TRIMF table)
CFCE	Employer-only payroll tax — EXCLUDE from employee	Section 6
VIREMENT INTERNE, COMPTE PROPRE	EXCLUDE	Own-account transfer
REMBOURSEMENT PRÊT, PRÊT	EXCLUDE	Loan principal movement

3.5 Senegalese Banks / Payment Rails — Statement Reference

Banks / Payment Rails Table

Institution	Common patterns	Notes
CBAO (Attijariwafa)	VIREMENT, PRÉLÈVEMENT, COMMISSION	PDF; description holds counterparty
SGBS (Société Générale Sénégal)	VIR, PRLV, FRAIS	PDF/CSV
Ecobank Sénégal	TRANSFER, DD, CHARGE	PDF
BICIS / UBA / Bank of Africa	VIREMENT, CHÈQUE, AGIOS	PDF
Orange Money / Wave / Free Money	PAIEMENT, TRANSFERT, RETRAIT	Mobile money — separate from bank; business vs personal must be confirmed

Section 4 — Family Quotient (Quotient Familial — Parts)

Family Quotient Table (AfroTools IRPP guide (https://afrotools.com/fr/blog/guide-irpp-senegal-2026/); DGID parts simulator (https://www.dgid.sn/simulateur-part/))

Family situation	Parts
Single, no children	1
Married, no children	2
Married + 1 child	2.5
Married + 2 children	3
Married + 3 children	3.5
Married + 4 children	4
Maximum	5

• Dependent child part increment — Each dependent child = +0.5 part. Maximum total 5 parts. (AfroTools IRPP guide)

[RESEARCH GAP — reviewer to confirm] — Family-relief cap. Secondary sources cite a maximum family-charge saving of approximately 300,000 FCFA/year and a "~10% per additional part" framing (https://www.justanswer.com/social-security/...). This cap is secondary and unverified; confirm the plafonnement against the CGI before applying any ceiling to the quotient benefit. The reduction can never produce a refund.

5.1 IRPP computation order (employment income)

• Computation order steps — 1. Start from gross annual remuneration (salary + taxable benefits-in-kind, Section 11). 2. Deduct mandatory employee social contributions (IPRES employee share — Section 6). 3. Apply the 30% lump-sum deduction (abattement), capped at 900,000 FCFA (Section 5.2). 4. Result = annual net taxable income. 5. Divide by the number of parts (Section 4) → income per part. 6. Apply the barème (Section 1) to income per part → tax per part. 7. Multiply tax per part by number of parts → IRPP before family-relief cap. 8. Apply any family-relief cap [RESEARCH GAP] and confirm result is not negative. 9. Add TRIMF (Section 6) separately — it is a distinct minimum tax, not part of the barème.

5.2 The 30% lump-sum deduction (abattement)

• Abattement rules — 30% of employment income (representing professional expenses), capped at 900,000 FCFA. Applied after deducting employee IPRES/CSS contributions. A separate 30% standard deduction applies to gross rental income. (CGI; DGID flyer (via https://africapaierh.com/juridique/cotisations-sociales-et-impots-au-senegal/); https://afrotools.com/fr/blog/guide-irpp-senegal-2026/)

5.3 Deductible social contributions

• Deductible social contributions rule — Only the employee share of IPRES is deductible from gross before the abattement. Employee CSS = 0% (CSS is employer-only). CFCE is employer-only. See Section 6.

5.4 Self-employment income

• Self-employment income treatment — Sole traders / professionals under the réel regime: net business profit (income less wholly-business expenses, Section 3.2) feeds the IRPP barème via the quotient. Small traders/service providers with turnover ≤ 50,000,000 FCFA may instead fall under the CGU synthetic tax (Section 7). BNC (non-commercial professional) income, rental income, or multiple employers → standard IRPP, must file an annual return (Section 8).

5.5 Non-deductible expenses

Non-deductible expenses table

Expense	Reason
Entertainment / personal meals	Private
Personal living expenses	Not business-related
Fines and penalties	Public policy
Income tax (IRPP) itself	Tax on income
Drawings / personal withdrawals	Not an expense

5.6 Rental income

• Rental income treatment — Gross rental income less a 30% standard deduction. Net feeds the IRPP. Income from land may attract a proportional rate — see 5.7 and flag for reviewer. (https://afrotools.com/fr/blog/guide-irpp-senegal-2026/)

5.7 Proportional rates by income type

[RESEARCH GAP — reviewer to confirm]. PwC reports proportional rates layered alongside the progressive IRPP by income nature: wages/salaries 11%, dividends 10%, income from land 20%, other income 25% (https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income). In practice the salary computation now runs through the single progressive barème above. Whether all proportional rates still apply post-reform must be confirmed before relying on them.

Section 6 — Social Security & Payroll Levies

All figures below confirmed by PwC (https://taxsummaries.pwc.com/senegal/individual/other-taxes) and the official DGID flyer (parsed via https://africapaierh.com/juridique/cotisations-sociales-et-impots-au-senegal/); the two sources agree.

6.1 IPRES — Retirement (pension)

IPRES Table (PwC (https://taxsummaries.pwc.com/senegal/individual/other-taxes); DGID flyer (https://africapaierh.com/juridique/cotisations-sociales-et-impots-au-senegal/))

Regime	Employer	Employee	Total	Monthly ceiling (base)
Régime Général (RG)	8.4%	5.6%	14.0%	432,000 FCFA/month (5,184,000/yr)
Régime Complémentaire / Cadre (RC)	3.6%	2.4%	6.0%	1,296,000 FCFA/month (15,552,000/yr) — executives/cadres only

• Total-column arithmetic (verified) — RG 8.4% + 5.6% = 14.0%. RC 3.6% + 2.4% = 6.0%. RC applies in addition to RG for cadres only.

6.2 CSS — Caisse de Sécurité Sociale (employer-only)

CSS Table (PwC (https://taxsummaries.pwc.com/senegal/individual/other-taxes); DGID flyer)

Branch	Rate	Payer	Monthly ceiling (base)
Prestations familiales (family benefits)	7.0%	Employer only	63,000 FCFA
Accident du travail / maladie professionnelle	1%, 3% or 5% (by industry risk)	Employer only	63,000 FCFA

• Employee CSS rate — Employee CSS contribution = 0%.

6.3 Health insurance (IPM / employment medical coverage)

[RESEARCH GAP — reviewer to confirm] — exact split and caps. PwC: ~6% on a base of 60,000–250,000 FCFA/month, split between employer and employee; secondary sources cite employer cap ~30,000 FCFA/month and employee portion ~10,000 FCFA/month. "Non-work-related illness" coverage: 2%–7.5% shared employer/employee, base up to 250,000 FCFA/month (PwC, https://taxsummaries.pwc.com/senegal/individual/other-taxes). Confirm the exact split before computing.

6.4 CFCE — Contribution Forfaitaire à la Charge de l'Employeur

• CFCE rate — 3.0% percent (of gross taxable salary, employer only (payroll tax)) (DGID flyer (https://africapaierh.com/juridique/cotisations-sociales-et-impots-au-senegal/))

6.5 TRIMF — Taxe Représentative de l'Impôt du Minimum Fiscal

A flat minimum personal tax due by every resident receiving salary/pension (unless exempt), withheld monthly. Scale depends only on salary level. Monthly amounts (Horus payroll knowledge base, https://helpdesk.horus-solutions.org/kb/faq.php?id=14):

TRIMF Table (Horus payroll knowledge base (https://helpdesk.horus-solutions.org/kb/faq.php?id=14))

Monthly salary base (FCFA)	TRIMF (monthly, FCFA)
< 50,000	0
50,000 – 83,332	300
83,333 – 166,665	400
166,666 – 583,332	500
583,333 – 999,999	1,500
1,000,000 +	3,000

[RESEARCH GAP — reviewer to confirm] — TRIMF annual scale. These appear to be monthly figures (annualised they correspond to the commonly cited annual TRIMF scale topping out around 18,000–36,000 FCFA/year). The exact annual scale and top amount could not be pinned to a single authoritative DGID table. Multiply by TRIMF shares (1 for employee + 1 for a non-working spouse). Confirm against the CGI/DGID barème before publishing annual figures.

Section 7 — Self-Employed / Small Business: Contribution Globale Unique (CGU)

CGU Table (CGI Article 141+; https://kof-experts.sn/2024/04/26/the-unified-global-contribution-ugc-in-senegal/?lang=en ; DGID (http://www.impotsetdomaines.gouv.sn/fr/faire-une-declaration-pour-la-contribution-globale-unique))

Item	Detail
Eligibility threshold	Annual turnover (all taxes included) ≤ 50,000,000 FCFA — same for goods delivery and for services
Excludes	BNC (non-commercial-profit) activities; real-estate sale/rental/management
Replaces 6 levies	IR on industrial/commercial profits (BIC), minimum fiscal tax (IMF), local economic contribution (CEL)/patente, beverage-licence duty, VAT, and the employer payroll contribution (CFCE)
Minimum payable — traders/goods	25,000 FCFA
Minimum payable — service providers	30,000 FCFA
Rate	Progressive by bracket (CGI Art. 141) — [RESEARCH GAP — bracket schedule not captured]; obtain from the DGID CGU simulator (http://www.impotsetdomaines.gouv.sn/fr/simulateur/cgu)
Annual declaration	To the managing tax centre by end of February
Opt-out to réel / réel simplifié	Notify by 31 January
Payment (≤ 100,000 FCFA total)	One instalment before 1 March
Payment (> 100,000 FCFA)	Two instalments on 15 March and 15 May, each = one-third of tax due

Section 8 — Filing & Payment Deadlines

• Filing and payment deadlines — Tax year: calendar year. Annual IRPP return: all individuals subject to PIT must file before 1 May of each year (some local sources say "before 30 April" — effectively the same). Salary-only earners whose tax is fully withheld at source by the employer are generally exempt from filing. PAYE / withholding: employers withhold IRPP + TRIMF + employee IPRES monthly on gross remuneration (incl. benefits-in-kind and bonuses); remitted to DGID/CSS/IPRES typically by ~the 15th of the following month [RESEARCH GAP — confirm exact remittance date against the DGID calendar]. CGU: see Section 7. (https://taxsummaries.pwc.com/senegal/individual/tax-administration ; Rivermate (https://rivermate.com/guides/senegal/taxes))

Section 9 — Penalties

[RESEARCH GAP — reviewer to confirm] — penalties not sourced. Specific Senegalese late-filing / late-payment penalty rates and interest (majorations / intérêts de retard) were not obtainable from an authoritative source in this research (PwC's tax-administration page omits them). Do not invent or quote penalty figures. They must be extracted directly from the Senegalese Code Général des Impôts, Livre IV (procédures fiscales). Reference copy: https://senegal.eregulations.org/media/t-code-general-impots[1].pdf. Escalate any penalty question to a Senegalese Expert-Comptable (see R-SN-5).

10.1 Cadre (executive) status — IPRES RC

• Cadre status IPRES RC rule — The IPRES Régime Complémentaire (RC) 2.4% employee / 3.6% employer supplement applies only to cadres (executives). Conservative default: apply RG only (no RC) until cadre status is confirmed. Flag for reviewer: confirm cadre classification and the correct ceiling base.

10.2 Family quotient parts

• Family quotient parts Tier 2 rule — Number of parts depends on marital status and dependent children (Section 4). Conservative default: STOP — do not compute without confirmed parts. Flag for reviewer: confirm number of dependent children and the (unverified) family-relief cap.

10.3 Benefits-in-kind valuation

• Benefits-in-kind valuation rule — Taxable benefits use the PwC notional scale (Section 11). Flag for reviewer: confirm each benefit and whether the statutory travel allowance exemption applies.

10.4 Proportional vs progressive rates

• Proportional vs progressive rates rule — Whether the proportional rates (Section 5.7) still apply post-reform is unresolved. Flag for reviewer: confirm treatment for dividends, land income, and "other" income.

10.5 Home office / mixed-use expenses (self-employed réel)

• Home office mixed-use expenses rule — Only the business-use portion of phone, internet, and premises is deductible. Conservative default: 0% until a documented business percentage is provided.

10.6 CGU vs réel regime

• CGU vs réel regime determination rule — Turnover near the 50,000,000 FCFA threshold, or activities that exclude CGU (BNC, real estate), require a regime determination. Flag for reviewer: confirm eligibility and whether opting into réel is beneficial.

Section 11 — Benefits-in-Kind Notional Values

Benefits-in-Kind Notional Values Table (PwC (https://taxsummaries.pwc.com/senegal/individual/income-determination))

Benefit	Notional value (FCFA/month)
Accommodation	13,500 – 33,500
Domestic staff	35,600 – 92,500
Utilities	10,500 – 30,200
Company car	26,000 – 77,500
Telephone	67,000
Statutory travel allowance	Exempt up to 26,000 FCFA/month

Section 12 — Worked Examples

All examples use the 6-band barème (Section 1), the 30% abattement capped at 900,000, and IPRES employee shares (Section 6). Arithmetic recomputed end-to-end. TRIMF added separately. Family-relief cap not applied (unverified — flagged).

Example 1 — Single, no children (1 part), cadre, gross 6,000,000 FCFA/yr

Payslip line: 31/03/2025 ; CBAO ; VIREMENT SALAIRE ; SOCIÉTÉ ABC SARL ; +500,000.00 ; FCFA (×12 = 6,000,000/yr)

Reasoning:

• IPRES RG employee: 5.6% × min(6,000,000, 5,184,000) = 5.6% × 5,184,000 = 290,304
• IPRES RC employee (cadre): 2.4% × min(6,000,000, 15,552,000) = 2.4% × 6,000,000 = 144,000
• Total IPRES employee = 290,304 + 144,000 = 434,304
• Gross less social = 6,000,000 − 434,304 = 5,565,696
• Abattement = min(30% × 5,565,696, 900,000) = min(1,669,708.8, 900,000) = 900,000 (capped)
• Net taxable = 5,565,696 − 900,000 = 4,665,696
• Parts = 1 → income per part = 4,665,696
• Barème: cumulative at 4,000,000 = 924,000; excess 665,696 × 35% = 232,993.6 → tax per part = 1,156,993.6
• × 1 part = IRPP ≈ 1,156,994 FCFA
• TRIMF: monthly base 500,000 FCFA → 500 FCFA/month × 12 = 6,000 FCFA/yr (annual scale unverified — flagged)

Result: IRPP ≈ 1,156,994 FCFA + TRIMF 6,000 FCFA.

Example 2 — Married + 2 children (3 parts), cadre, gross 9,000,000 FCFA/yr

Reasoning:

• IPRES RG employee: 5.6% × 5,184,000 = 290,304
• IPRES RC employee: 2.4% × 9,000,000 = 216,000
• Total IPRES employee = 506,304
• Gross less social = 9,000,000 − 506,304 = 8,493,696
• Abattement = min(30% × 8,493,696, 900,000) = min(2,548,108.8, 900,000) = 900,000 (capped)
• Net taxable = 8,493,696 − 900,000 = 7,593,696
• Parts = 3 → income per part = 7,593,696 / 3 = 2,531,232
• Barème: cumulative at 1,500,000 = 174,000; excess 1,031,232 × 30% = 309,369.6 → tax per part = 483,369.6
• × 3 parts = IRPP ≈ 1,450,109 FCFA (before any family-relief cap — flagged)
• TRIMF: monthly base 750,000 FCFA → 1,500 FCFA/month × 12 = 18,000 FCFA/yr (annual scale unverified — flagged)

Result: IRPP ≈ 1,450,109 FCFA + TRIMF 18,000 FCFA.

Example 3 — Single, low earner (1 part), non-cadre, gross 1,800,000 FCFA/yr

Reasoning:

• IPRES RG employee: 5.6% × min(1,800,000, 5,184,000) = 5.6% × 1,800,000 = 100,800
• No RC (non-cadre).
• Gross less social = 1,800,000 − 100,800 = 1,699,200
• Abattement = min(30% × 1,699,200, 900,000) = min(509,760, 900,000) = 509,760
• Net taxable = 1,699,200 − 509,760 = 1,189,440
• Parts = 1 → income per part = 1,189,440
• Barème: cumulative at 630,000 = 0; excess (1,189,440 − 630,000) = 559,440 × 20% = 111,888
• × 1 part = IRPP ≈ 111,888 FCFA
• TRIMF: monthly base 150,000 FCFA → 400 FCFA/month × 12 = 4,800 FCFA/yr (annual scale unverified — flagged)

Result: IRPP ≈ 111,888 FCFA + TRIMF 4,800 FCFA.

Example 4 — Self-employed trader, CGU regime

Input: Sole trader, annual turnover 18,000,000 FCFA (all taxes included), goods retail.

Reasoning:

• Turnover 18,000,000 ≤ 50,000,000 → CGU-eligible (goods). Not BNC, not real estate.
• CGU replaces BIC/IMF/CEL/patente/beverage-licence/VAT/CFCE.
• Tax = progressive CGU bracket on turnover — [RESEARCH GAP — bracket schedule not captured]; compute via DGID CGU simulator.
• Minimum payable = 25,000 FCFA (goods trader).
• Declaration by end of February; if total > 100,000 FCFA → two instalments (15 March, 15 May).

Result: CGU due = simulator output, but not less than 25,000 FCFA. Do NOT run this trader through the IRPP barème.

Example 5 — Internal transfer (exclude)

Input line: 15/05/2025 ; SGBS ; VIREMENT INTERNE — COMPTE ÉPARGNE ; ; -2,000,000.00 ; FCFA

Reasoning: Transfer between own accounts. Neither income nor expense. Exclude entirely.

Result: EXCLUDE.

Example 6 — Rental income (30% deduction)

Input line: 05/02/2025 ; ECOBANK ; LOYER PERÇU — APPT DAKAR ; LOCATAIRE D. NDIAYE ; +400,000.00 ; FCFA (×12 = 4,800,000/yr)

Reasoning:

• Gross rent = 4,800,000 FCFA/yr.
• 30% standard deduction = 1,440,000 → net rental = 3,360,000 FCFA.
• Net feeds IRPP (combined with other income, divided by parts). Income from land may attract a proportional rate (Section 5.7) — flag for reviewer.

Result: Net rental 3,360,000 FCFA into the IRPP base; proportional-rate treatment flagged.

Section 13 — Excel Working Paper Template

SENEGAL IRPP -- WORKING PAPER
Tax Year: 2025
Client: ___________________________
Residency in Senegal: Yes / No
Family situation: Single / Married, children: ____  -> Parts: ____
Cadre (executive)? Yes / No

A. GROSS EMPLOYMENT INCOME
  A1. Salary                                      ___________
  A2. Taxable benefits-in-kind (Sec 11)           ___________
  A3. TOTAL GROSS                                 ___________

B. DEDUCTIBLE SOCIAL CONTRIBUTIONS (EMPLOYEE)
  B1. IPRES RG employee 5.6% (cap base 5,184,000) ___________
  B2. IPRES RC employee 2.4% (cadre only)         ___________
  B3. TOTAL IPRES employee (B1 + B2)              ___________

C. INCOME AFTER SOCIAL (A3 - B3)                  ___________

D. 30% ABATTEMENT = min(30% x C, 900,000)         ___________

E. NET TAXABLE INCOME (C - D)                      ___________

F. OTHER INCOME (net rental after 30%, etc.)       ___________

G. TOTAL NET TAXABLE (E + F)                        ___________

H. PARTS (Section 4)                                ___________
I. INCOME PER PART (G / H)                          ___________

J. BARÈME TAX PER PART (Section 1)                  ___________
K. IRPP BEFORE FAMILY CAP (J x H)                   ___________
L. FAMILY-RELIEF CAP  [RESEARCH GAP -- confirm]     ___________
M. IRPP AFTER CAP                                   ___________

N. TRIMF (Section 6.5, monthly x 12)               ___________
O. TOTAL PERSONAL TAX (M + N)                       ___________

REVIEWER FLAGS:
  [ ] Residency confirmed?
  [ ] Parts confirmed (marital status + children)?
  [ ] Cadre status confirmed (IPRES RC)?
  [ ] Income per part <= 13,500,000 (else top-band rate unresolved)?
  [ ] Family-relief cap confirmed against CGI?
  [ ] TRIMF annual scale confirmed?
  [ ] Benefits-in-kind valued and confirmed?
  [ ] Proportional rates (dividends/land/other) confirmed?
  [ ] Penalties NOT quoted (research gap)?

Section 14 — Bank Statement / Payslip Reading Guide

Key Senegalese / French payroll & banking terms

Payroll & Banking Terms Table

Term	English	Classification hint
SALAIRE BRUT	Gross salary	IRPP base (before deductions)
SALAIRE NET	Net salary	After tax + social withholdings
VIREMENT / VIR	Transfer	Check direction for income/expense
PRÉLÈVEMENT / PRLV	Direct debit	Regular expense
AGIOS / FRAIS / COMMISSION	Bank charges	Deductible (business account)
IPRES	Pension contribution	Employee share deductible before abattement
CSS	Social security	Employer-only (employee 0%)
TRIMF	Minimum personal tax	Withheld; separate from barème
CFCE	Employer payroll tax	Employer-only (exclude from employee)
ABATTEMENT	Lump-sum deduction	30%, capped 900,000
QUOTIENT FAMILIAL / PARTS	Family quotient	Divides taxable income
LOYER	Rent	Income (received) or expense (paid)
HONORAIRES	Professional fees	Self-employment income
ORANGE MONEY / WAVE / FREE MONEY	Mobile money	Confirm business vs personal
RETRAIT / GAB	Cash withdrawal	Ask what cash was used for

Section 15 — Onboarding Fallback

If the client provides income documents but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3).
2. Mark all Tier 2 items as "PENDING — reviewer must confirm".
3. Apply conservative defaults (Section 1).
4. Generate the working paper (Section 13) with clear flags.
5. Present the following questions:

ONBOARDING QUESTIONS -- SENEGAL IRPP
1. Are you tax-resident in Senegal?
2. Family situation: single, married? Number of dependent children?
3. Employment status: employee, self-employed (réel), or CGU small business?
4. Are you a cadre (executive) for IPRES purposes?
5. Any benefits-in-kind (housing, car, phone, domestic staff, utilities)?
6. Any rental income? Any dividends or interest?
7. If self-employed: annual turnover (all taxes included)? Goods or services?
8. Total IPRES / CSS withheld in the tax year (per payslips)?
9. TRIMF withheld in the tax year?
10. Any other employers or other income sources?

Section 16 — Reference Material & Test Suite

Key references

Key References Table

Topic	Reference
IRPP progressive scale	CGI Articles 173–174 (post-2022 reform) — cross-checked AfricaPaieRH / AfroTools
30% abattement (cap 900,000)	DGID flyer (via AfricaPaieRH); PwC deductions page
Family quotient (parts)	AfroTools IRPP guide; DGID parts simulator (https://www.dgid.sn/simulateur-part/)
TRIMF	Horus payroll KB (https://helpdesk.horus-solutions.org/kb/faq.php?id=14) — annual scale flagged
IPRES / CSS / CFCE rates	PwC "other taxes"; DGID flyer (both agree)
Benefits-in-kind	PwC income-determination page
CGU (synthetic tax)	CGI Art. 141+; DGID CGU pages; KOF Experts guide
Filing deadline	PwC tax-administration page
Penalties	[RESEARCH GAP] — CGI Livre IV (eregulations PDF)
Minimum wage (SMIG)	[RESEARCH GAP] — see below

Minimum wage (SMIG) — informational only

[RESEARCH GAP — reviewer to confirm]. Conflicting secondary figures: ~64,223 FCFA/month (hourly ~370.526 FCFA) after a 5–10% private-sector increase decree (https://www.sikafinance.com/...); other sources cite ~58,900 FCFA/month or ~52,500 FCFA. Base instrument historically Decree No. 2018-1048 (11 June 2018) for SMIG (non-agricultural) and SMAG (agricultural). Most plausibly ~64,000 FCFA/month for 2025 after revaluation, but confirm against the official Ministère du Travail decree. SMAG (agricultural) is lower. Not used in any IRPP computation here.

Test Suite

Test 1 — Single, no children, cadre, gross 6,000,000. Expected: IPRES employee 434,304; net taxable 4,665,696; income per part 4,665,696; IRPP ≈ 1,156,994; TRIMF 6,000/yr (scale flagged).

Test 2 — Married + 2 children (3 parts), cadre, gross 9,000,000. Expected: IPRES employee 506,304; net taxable 7,593,696; per part 2,531,232; tax per part 483,369.6; IRPP ≈ 1,450,109 (pre-cap); TRIMF 18,000/yr (scale flagged).

Test 3 — Single, non-cadre, gross 1,800,000. Expected: IPRES employee 100,800; abattement 509,760 (not capped); net taxable 1,189,440; IRPP ≈ 111,888; TRIMF 4,800/yr (scale flagged).

Test 4 — CGU trader, turnover 18,000,000 (goods). Expected: CGU regime; minimum payable 25,000 FCFA; do NOT use IRPP barème; CGU bracket rate flagged as research gap.

Test 5 — Rental income 4,800,000 gross. Expected: 30% deduction 1,440,000; net rental 3,360,000 into IRPP base; proportional-rate treatment flagged.

Test 6 — Income per part above 13,500,000. Expected: STOP (R-SN-2) — top-band rate unresolved (40% vs 43%); escalate, do not compute.

Test 7 — Cumulative-tax consistency. Expected: band cumulatives 174,000 / 924,000 / 2,324,000 / 4,359,000 reproduce exactly from band widths × rates (Section 1).

PROHIBITIONS

• Prohibitions list — NEVER apply the barème without a confirmed family-quotient parts figure. NEVER compute tax for income per part above 13,500,000 FCFA — the top rate (40% vs 43%) is unresolved. NEVER quote a Senegalese late-filing / late-payment penalty figure — they are unsourced (research gap). NEVER apply the IPRES RC supplement to a non-cadre. NEVER treat the 30% abattement as uncapped — it is capped at 900,000 FCFA. NEVER deduct employee CSS — the employee CSS rate is 0%. NEVER deduct CFCE from the employee — it is employer-only. NEVER run a CGU-eligible small trader through the IRPP barème. NEVER allow entertainment, fines, drawings, or income tax itself as a deduction. NEVER present any flagged [RESEARCH GAP] figure as definitive — escalate to a Senegalese Expert-Comptable.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Senegalese Expert-Comptable / ONECCA member, CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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