Africa
Senegal: tax at a glance
A Francophone West African economy within UEMOA, with a 30% company tax, 18% VAT and a 43% top personal rate on residents' worldwide income.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 43%Progressive, with the top marginal rate reaching 43%.
- Corporate income
- 30%
- Capital gains
- Taxed at standard personal income tax rates, topping out at 43%.
- VAT / TVA
- 18%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 16%
- Royalties (WHT)
- 20%
- Social security (employee)
- About 5.6%, paid into the IPRES pension fund.
- Social security (employer)
- About 16%, covering the IPRES pension, family allowances and work injury.
- Wealth tax
- None
- Inheritance / estate
- Succession and registration duties.
- Property tax
- A property tax on built property, about 5% of rental value.
- Other
- A flat employer wage contribution, the CFCE, at 3%.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.