Republic of Senegal 

Country Overview

Capital City:

Dakar

Chief of State:

Abdoulaye WADE
President since 2000

Head of Government:

Soulayemane Ndene NDIAYE
Prime Minister since 2009

Area (sq km):

196,722 (land & water)

Population:

n/a

Revenue Overview

Revenue Authority:

Direction Générale des Impôts et des Domaines

Administration Head:

Mr Amadou BA
Directeur Général des Impôts et des Domaines

Institution Address:

*

70 Avenue de la République,

B.P. 1561,

Dakar, Senegal

'

Phone:

+221 33 889 20 66

'

Phone:

+221 33 889 20 98

'

Phone:

+221 33 889 20 04

;

e-Mail:

sylvie1102@yahoo.fr

Country Correspondent:

Mr Mamadou Abbés DIOP

Conseiller technique du Directeur Général des Impôts

Contact Details:

(

Mobile:

+221 77 638 37 21

'

Phone:

+221 33 889 20 66

'

Phone:

+221 33 889 20 04

;

e-Mail:

diopabbes@yahoo.fr

Tax Rate Overview

Personal Income Tax:

Tax Year:

Calendar Year

Tax Rate:

Progressive to 50%

• In Senegal, taxable income is defined as income from all sources (wages and salaries, proceeds from agricultural, commercial or non commercial activities, income from real property, etc.). Each category of income is subject to a specific proportional duty taking into account different abatements and deductible charges and a progressive rate ranging from 0% to 50% based on the individual's family situation.
• Residents are taxed on worldwide income, while nonresidents are taxed only on Senegal-source of income.
• A taxpayer whose only source of income is salary, with tax withheld and paid by the employer, is exempt from the obligation to file a tax return. All other tax residents must file their own returns. Spouses are required to file separate tax returns.
• Tax returns must be filed by 31 January or 31 March of the following year depending on the type of income. Payment of tax must be made upon receipt of a tax notice.

Tax Year:

Calendar Year

Tax Rate:

25%

• Companies with "Free Exporting Enterprise" status are subject to a 15% tax rate.
• A tax return must be filed by 30 April of the following year.

Nature of the Tax:

Value Added Tax (VAT)

Tax Rate:

18%

Filing & Payment:

Value Added Tax returns and payments are due on the 15th of the month following the date of the relevant transactions.

• All economic activities are within the scope of VAT, including activities of independent professionals. The main exemptions relate to health care, education, banking, insurance and reinsurance, farming and transportation. Banking transactions are subject to the tax on banking operations.

Economic Overview

GDP per capita (PPP) %:

n/a

Tax to GDP Ratio %:

n/a

Inflation Rate %:

n/a

Currency:

Communaute Financiere Africaine Franc