Sn Tax Overview

---
name: sn-tax-overview
description: "Tax overview for Senegal, tax year 2026: main rates and deadlines from the CGI and DGID."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sn-tax-overview"
  jurisdiction: "SN"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Senegal tax overview

## Senegal tax system at a glance

The CGI is administered by the DGID. The tax year is the calendar year, in XOF. Loi n. 2025-19 for 2026 does not change the rates below.

| Item | Figure | Source |
|---|---|---|
| Top income tax rate | 43% above 50,000,000 (art. 173) | https://www.dgid.sn/storage/docs/CGI-2025.pdf |
| Company tax | 30% (art. 36) | same |
| VAT | 18%; 10% approved tourist lodging (art. 369) | same |
| IMF | 0.5%, cap 5,000,000 (art. 40) | same |
| CFCE | 3% | https://www.dgid.sn/loi-reglement |
| CGU | 5% services; 2% traders | same |
| Money transfer tax | 0.5%, cap 2,000 (Loi 2025-17) | same |
| Individual return | Before 1 May (art. 60) | https://www.dgid.sn/storage/docs/CGI-2025.pdf |
| Company return | 30 April (art. 30) | same |

Residents are taxed on worldwide income, others on Senegal-source income (art. 48). Details: [income tax](senegal-income-tax.md), [company tax](sn-corporate-income-tax.md), [VAT](senegal-vat.md).

## Two worked examples that recompute

Example 1: a sale of 1,000,000 before VAT at 18% (art. 369). VAT is 180,000.

```oa-check
name: VAT at the standard rate
inputs:
  sale: 1000000
steps:
  - vat: sale * 0.18
expected:
  vat: 180000.00
```

Example 2: profit of 40,000,000 at 30% (art. 36), with prior-year turnover of 500,000,000. IS of 12,000,000 is above the IMF of 2,500,000 (art. 40).

```oa-check
name: IS above IMF
inputs:
  profit: 40000000
  turnover: 500000000
steps:
  - imf: min(turnover * 0.005, 5000000)
  - tax: max(profit * 0.30, imf)
expected:
  tax: 12000000.00
```

## Sources

| Source | URL | Read on |
|---|---|---|
| Code general des impots, edition January 2025 (DGID): articles cited in this skill read in the PDF text | https://www.dgid.sn/storage/docs/CGI-2025.pdf | 2026-11-01 |
| DGID, Lois et reglements: rates table and recent measures (Loi 2025-17) read | https://www.dgid.sn/loi-reglement | 2026-11-01 |
| Loi n. 2025-19, finance law for 2026 (scan, read by OCR, all 64 pages searched): no CGI amendment found; art. 19 adds a cashew export duty | https://budget.sec.gouv.sn/documents/public_download/69556841-a9d4-4658-8c1e-fe230a2a028a/telechargement | 2026-11-01 |
| DGID calendar of annual filings: full table read | https://www.dgid.sn/storage/docs/calendrier-declarations-annuelles.pdf | 2026-11-01 |
| DGID SENTAX user guide v1.1, 2026: contents and steps read | https://www.dgid.sn/storage/uploads/guide-utilisateur-espace-connecte-1790609363.pdf | 2026-11-01 |
| DGID communique: SENTAX for CME1, CME2 and CPR from 1 October 2026: full text read | https://www.dgid.sn/storage/uploads/communique-ouverture-de-la-plateforme-sentax-aux-contribuables-du-cme1-cme2-et-du-cpr-1790699194.pdf | 2026-11-01 |
| DGID Entreprises page: portal descriptions read | https://www.dgid.sn/entreprises | 2026-11-01 |

Not yet confirmed: The text of Loi 2025-17 was not opened; only DGID's summary of it was read, so any CGI change it made beyond that summary is not reflected.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sn-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sn-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.