Source-cited draft: corporate income tax 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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Standard corporate income tax rate
30%Code Général des Impôts (CGI) — Impôt sur les sociétés — https://taxsummaries.pwc.com/senegal/corporate/taxes-on-corporate-income
Reduced rate — Free Export Enterprise (Entreprise Franche d'Exportation)
15%Code Général des Impôts (CGI) / Free Export Enterprise regime — https://taxsummaries.pwc.com/senegal/corporate/taxes-on-corporate-income
Minimum corporate tax (Impôt Minimum Forfaitaire, IMF)
0.5% of annual turnover for loss-makers or those with taxable income below XOF 5 million, capped at XOF 5 millionCode Général des Impôts (CGI) — Impôt Minimum Forfaitaire — https://taxsummaries.pwc.com/senegal/corporate/taxes-on-corporate-income
Tax base
Profits of businesses operating in Senegal; non-residents taxed on Senegal-source profits via a permanent establishmentCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/taxes-on-corporate-income
Withholding tax on dividends (to non-residents)
10%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/withholding-taxes
Withholding tax on interest
16%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/withholding-taxes
Withholding tax on royalties / services paid to non-residents
20%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/withholding-taxes
Withholding tax on services by certain residents not subject to CIT
5%Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/withholding-taxes
Annual CIT return + financial statements filing deadline
30 April of the year following the financial yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
CIT first installment (acompte)
1/3 of prior year's tax, due 15 FebruaryCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
CIT second installment (acompte)
1/3 of prior year's tax, due 30 AprilCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
CIT final balance payment
Due 15 JuneCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
Newly incorporated companies
Exempt from installments in the first year; full CIT due by 15 June following the first financial yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
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