Source-cited draft: tax overview for Senegal (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Senegal tax system at a glance | Senegal taxes income under the Code Général des Impôts (CGI), administered by the Direction Générale des Impôts et des Domaines (DGID). The tax year is the calendar year and the currency is the West African CFA franc (XOF / FCFA). | |
| Tax year | Calendar year (1 January to 31 December)Code Général des Impôts (CGI) | |
| Currency | West African CFA franc (XOF / FCFA)Code Général des Impôts (CGI) | |
| Tax authority | Direction Générale des Impôts et des Domaines (DGID)Code Général des Impôts (CGI) | |
| Residence basis of taxation | Residents are taxed on worldwide income; non-residents on Senegal-source incomeCode Général des Impôts (CGI) | |
| Top personal income tax (IRPP) rate | 43%Code Général des Impôts (CGI) — IRPP barème | |
| Standard corporate income tax (IS) rate | 30%Code Général des Impôts (CGI) — Impôt sur les sociétés |
Senegal taxes income under the Code Général des Impôts (CGI), administered by the Direction Générale des Impôts et des Domaines (DGID). The tax year is the calendar year and the currency is the West African CFA franc (XOF / FCFA).
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Other Senegal computations in the OpenAccountants library.
| Does Senegal levy VAT (TVA)? | Yes — standard TVA rate of 18%Code Général des Impôts (CGI) — Taxe sur la valeur ajoutée |
| Annual personal income tax return deadline | Before 1 May of the year following the income yearCode Général des Impôts (CGI) |
| Annual corporate income tax return deadline | 30 April of the year following the financial yearCode Général des Impôts (CGI) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.