Senegal
Western Africa · SN · 18 treaties
What are the main tax rates in Senegal?
Senegal has a top personal income tax rate of 43%, a corporate tax rate of 30%, and a standard VAT of 18%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 16% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 43% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Senegal?
- You become a tax resident in Senegal after 183 days.
- What is Senegal's tax system?
- Senegal operates a worldwide tax system.
- Does Senegal have a capital gains tax?
- Yes, Senegal has a capital gains tax rate of 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- permanent place of dwelling in Senegal
- permanent residency in Senegal
- professional activity in Senegal (other than merely subsidiary activities)
- centre of economic interests in Senegal
- centre of business in Senegal
- physical presence of more than 183 days in any 365‑day period
Tax residence is based on factual connections such as permanent home, economic interests, business activity, or 183+ days of presence; ending residence is generally achieved by relocating so these conditions are no longer met and falling below the 183‑day test, with no explicit multi‑year tail or citizenship tie in the official criteria.
Source: OECD – summary of Senegalese domestic tax law / General Tax Code
Tax treaty network (23)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | 10% | 15% | 10% |
| Canada | 10% | 16% | 15% |
| China | 10% | 15% | 12.5% |
| Ivory Coast | — | — | — |
| Egypt | — | — | — |
| France | 10% | 15% | 15% |
| Germany | — | — | — |
| Hungary | — | — | — |
| Italy | 10% | 15% | 15% |
| Kuwait | — | — | — |
| Luxembourg | 10% | 10% | 10% |
| Mauritius | — | — | — |
| Morocco | 10% | 10% | 10% |
| Qatar | — | — | — |
| South Korea | — | — | — |
| Spain | 10% | 10% | 10% |
| Tunisia | 10% | 16% | — |
| United Kingdom | 15% | 10% | 10% |
| Lebanon | 10% | 10% | 10% |
| Mauritania | 10% | 16% | — |
| Norway | 10% | 16% | 16% |
| Portugal | 10% | 10% | 10% |
| Turkey | 10% | 10% | 10% |