Guides a self-employed individual or sole trader resident in Senegal through regime determination (CGU vs IRPP réel), income and expense classification, computation of net taxable profit or CGU liability, preparation of the annual IRPP declaration or CGU statement, and submission to the DGID (Direction Générale des Impôts et des Domaines) before the 1 May deadline.
Confirm the client is tax-resident in Senegal (physical presence or habitual abode), establish family situation for the family-quotient parts, and determine the correct tax regime. The critical fork is whether annual turnover (all taxes included) is at or below 50,000,000 FCFA and the activity type qualifies for the Contribution Globale Unique (CGU) synthetic tax, or whether the client must file under the IRPP réel (actual-profit) regime. BNC (non-commercial professional) activities and real-estate income are excluded from CGU regardless of turnover.
Collect and classify all business receipts for the calendar year. For CGU clients this means confirming total turnover figure. For réel clients, reconstruct gross business income from invoices, bank credits (CBAO, SGBS, Ecobank, Orange Money, Wave, Wise/PayPal payouts), and any cash receipts — matching each line to an issued invoice. Mobile-money business receipts (Orange Money, Wave, Free Money) are treated as self-employment income and must be reconciled to underlying invoices.
Applicable only under the IRPP réel or BNC regime (skip this phase for CGU clients). Classify all business disbursements against the deductible-expense catalogue (office rent, accountancy and legal fees, office supplies, advertising, business bank charges, business-use internet). Apply strict non-deductibility rules to entertainment/meals, personal living costs, fines, IRPP payments, and personal drawings. For mixed-use items (phone, internet, home office), apply a documented business-use percentage — default to 0% unless evidence exists.
For CGU clients: apply the progressive CGU bracket schedule to total turnover (minimum payable 25,000 FCFA for goods traders, 30,000 FCFA for service providers per CGI Article 141+). Determine whether total CGU exceeds 100,000 FCFA, which triggers two-instalment payment (15 March and 15 May). For réel/BNC clients: feed net business profit — plus any net rental income (gross rent less 30% standard deduction), dividends, or other income — into the IRPP progressive barème (CGI Articles 173–174). Divide combined net taxable income by family-quotient parts, apply the six-band barème (0% to 40%), then multiply back by parts. Add TRIMF separately (monthly flat minimum ranging from 300 FCFA/month at 50,000–83,332 FCFA salary base to 3,000 FCFA/month above 1,000,000 FCFA). Flag any income per part exceeding 13,500,000 FCFA for escalation (unresolved 40% vs 43% top rate).
Prepare the annual IRPP return or CGU declaration via the DGID e-services portal (www.dgid.sn / impotsetdomaines.gouv.sn). The annual IRPP filing deadline is before 1 May of the following year. CGU declarations are due by end of February; if total CGU exceeds 100,000 FCFA, split into two instalments payable 15 March and 15 May. Confirm any tax already withheld at source (PAYE by a previous employer, if applicable) as a credit against the annual liability. Advise on payment method (bank transfer, mobile money via DGID portal) and retain all submission receipts.
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