Source-cited draft: tax overview 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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Tax system overview
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).Code Général des Impôts (CGI)
Tax year
Calendar year (1 January to 31 December)Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/individual/tax-administration
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) — https://www.impotsetdomaines.gouv.sn/
Residence basis of taxation
Residents are taxed on worldwide income; non-residents on Senegal-source incomeCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/individual/residence
Top personal income tax (IRPP) rate
43%Code Général des Impôts (CGI) — IRPP barème — https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income
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
Does Senegal levy VAT (TVA)?
Yes — standard TVA rate of 18%Code Général des Impôts (CGI) — Taxe sur la valeur ajoutée — https://taxsummaries.pwc.com/senegal/corporate/other-taxes
Annual personal income tax return deadline
Before 1 May of the year following the income yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/individual/tax-administration
Annual corporate income tax return deadline
30 April of the year following the financial yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/senegal/corporate/tax-administration
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