Africa · Tax guide
Senegal
Senegal taxes company profits at 30%, with a minimum flat tax payable even when profits are low, and charges VAT at 18%. Taxes are filed online through e-tax and administered by the Direction Générale des Impôts et des Domaines (DGID).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- Withholding on payments abroad
- 20%
Minimum flat tax applies
Reduced rate for tourism
Services; dividends lower
Corporate income tax
Companies pay 30% on profits, or the minimum flat tax (IMF) if that is higher. Accounts follow the OHADA system and the annual return is due by 30 April. Small businesses can use the single global contribution (CGU).
VAT
VAT is 18%, with a reduced rate for accommodation and catering. Returns are filed monthly by the 15th through e-tax.
Payments abroad
Services paid to non-residents carry 20% withholding, with a lower rate on dividends, unless a treaty lowers it.
Key dates
- By the 15th of each monthVAT and withholding returns
- 30 AprilAnnual corporate income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate (10% reduced)18%Under professional review
- Withholding on services paid to non-residents (10% on dividends)20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Senegal based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Senegal (a Senegalese tax adviser) before making compliance decisions.