Senegal tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Senegal tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Senegal | 43%* | 43%* | 10%* | 8%* | 43%* | not computed |
* Provisional — not yet verified by the Sovereign engine. salary, dividends, interest, rent: from PwC, read 10 November 2026. capital gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Senegal profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Salary deduction is 30% capped at XOF900,000. General schedule reaches 43% above XOF50 million. Family quotient, payroll ceilings, minimum tax, instrument-specific interest and asset-specific gains remain unsupported. Property charges and succession/gift registration duties are excluded.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Senegal tax profile?
Partly complete. The Senegal profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Senegal?
Provisionally 43%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 43% above XOF 50,000,000 per share (family-quotient system).
How are capital gains taxed in Senegal?
Provisionally 43%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. PwC says capital gains follow ordinary PIT; its top PIT bracket is 43%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Senegal?
The top rate is 10% (provisional) on dividends and 8% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 43% (provisional).
How is crypto taxed in Senegal?
Senegal taxes a gain on crypto assets as a capital gain. The Sovereign engine has not yet computed the top rate on a crypto gain for Senegal: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
Does Senegal tax foreign income?
Yes. Senegal taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Senegal have a wealth tax?
No. Senegal has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Senegal have an exit tax for individuals?
This is not verified yet: we have not checked whether Senegal taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Senegal?
The Senegal day test (Tax domicile from a permanent home, main stay, work or economic interests; no numeric day test in the reviewed code): The reviewed income-tax code uses home, main stay, work and economic interests, with no fixed day count. Review the permanent home, main stay, work, economic interests, leave, state-service and treaty facts. Recorded days alone do not decide tax domicile. Check any 2026 amendment before relying on the result.
Residence decides whether Senegal taxes you on these rates. See the Senegal day-count test and count your own days.
Sources
The Senegal profile cites 4 sources for these rules, 2 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Senegal net wealth/worth tax · summary, retrieved 2026-11-10
- Direction générale des Impôts et des Domaines · official
- DGID · official
- PwC Worldwide Tax Summaries - Senegal individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Senegal with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Senegal side by side with other countries, see every country or try the live demo.
Other countries in Africa: Tunisia, Tanzania, Uganda, South Africa, Zambia, Zimbabwe.