Source-cited draft: company formation & entity choice for Senegal (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Governing company law
OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE)OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.legal500.com/doing-business-in/senegal/
Common entity types
SARL (Société à Responsabilité Limitée), SA (Société Anonyme), SAS (Société par Actions Simplifiée)OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.legal500.com/doing-business-in/senegal/
SARL minimum share capital
No statutory minimum under OHADA; commonly set around XOF 100,000 in practice XOF ((approx — confirm Senegal practice))OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.kafuipartners.com/company-formation-senegal
SA minimum share capital
XOF 10,000,000, with at least one quarter paid up at incorporation XOFOHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.kafuipartners.com/company-formation-senegal
Incorporation channel
Registration via the APIX one-stop shop (guichet unique), issuing RCCM (commercial registry) and NINEA (tax ID)APIX one-stop shop (guichet unique) — https://www.legal500.com/doing-business-in/senegal/
Core incorporation steps
1) Reserve trade name with RCCM/CFE; 2) Draft statutes (notarized where required); 3) Deposit capital and obtain bank certificate where required; 4) File at APIX for RCCM + NINEA and declare existence to the tax officeOHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.legal500.com/doing-business-in/senegal/
Incorporation timeline
Around 2 days via the APIX one-stop shop ((approx — confirm current processing time))APIX one-stop shop (guichet unique) — https://www.legal500.com/doing-business-in/senegal/
Tax identification
NINEA (Numéro d'Identification Nationale des Entreprises et Associations) issued at registrationDirection Générale des Impôts et des Domaines (DGID) — https://www.legal500.com/doing-business-in/senegal/
Mandatory registrations at formation
Employer registration with CSS (social security) and IPRES (pension) alongside RCCM and NINEACode de la Sécurité Sociale / IPRES — https://www.legal500.com/doing-business-in/senegal/
Annual accounts (SYSCOHADA)
Prepare annual financial statements under the SYSCOHADA chart of accounts and file with the CIT return by 30 AprilOHADA / SYSCOHADA accounting framework — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
Core annual tax compliance
Annual CIT return and financial statements by 30 April; monthly VAT and payroll filings; CIT installments (15 Feb, 30 Apr) and balance (15 Jun)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
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