Africa
Senegal tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.