Tax Map · Relocation rankings

Tax residency in Senegal

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

A self-funded foreigner can obtain renewable temporary residence through the standard residence permit with proof of funds, accommodation and a repatriation bond, but long‑stay status is still usually tied to work, family or investment rather than a dedicated investor or nomad visa.

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.

“An individual is considered resident in Senegal for tax purposes if his/her permanent place of dwelling, centre of interests or centre of business is located in Senegal, or if he/she stays in Senegal for more than 183 days in any 365 day period. A resident is taxed on worldwide income, while a non-resident is taxed on Senegal-source income only.” — OECD – summary of Senegalese domestic tax law / General Tax Code

Estimate — confirm against the linked sources. See methodology.