🇸🇳 Tax Overview — Senegal

Private Limited Liability Company (SARL)

The standard corporate income tax rate is 30%. A minimum tax (impôt minimum forfaitaire) of 0.5% of turnover applies where the company's tax liability would otherwise be lower. VAT is 18%, with certain essential goods exempt or zero-rated. Withholding tax on dividends paid to non-residents is 10% (treaty-reduced where applicable). Withholding tax on interest is 13% and on royalties is 20%. Senegal is part of the WAEMU tax harmonisation framework. Companies operating in Special Economic Zones (SEZ) can qualify for reduced CIT rates and VAT exemptions for defined periods. Capital gains are taxed at the standard 30% rate. Social security contributions (employer share) add approximately 18–20% on top of gross salaries.