Senegal Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Senegal taxes the transfer of assets both during life (gifts) and upon death (inheritance). The tax is based on the net value of the assets transferred, after deducting liabilities and certain allowances. The rate depends on the relationship between the parties — closer relatives pay lower rates. The Direction Générale des Impôts et Domaines (DGID) administers these taxes. The Code de la Famille governs succession law, including forced heirship rules that reserve a portion of the estate for certain heirs (children and spouse).

Inheritance Tax — Droits de Succession

Inheritance tax is payable on the net value of assets inherited upon death. The rates vary by relationship:

• Spouse and direct descendants (children) — progressive rates from 0% to 20%, with a significant tax-free allowance
• Direct ascendants (parents) — rates from 10% to 30%
• Siblings — rates from 20% to 40%
• Other relatives — rates from 30% to 50%
• Non-relatives — rates up to 60%

The tax-free allowance for spouses and children is substantial, meaning most middle-class estates pass tax-free to direct heirs. The tax is payable within 6 months of the date of death (extensions available). The executor or heir must file a declaration of succession with DGID detailing all assets and liabilities of the deceased. Late filing attracts penalties and interest.

Gift Tax — Droits de Donation

Lifetime gifts are subject to gift tax at the same progressive rates as inheritance tax, based on the relationship between donor and recipient. However, certain lifetime gifts may qualify for reduced rates or exemptions:

• Gifts to spouse — exempt from gift tax (within certain limits)
• Gifts to children — preferential rates with annual tax-free allowances
• Gifts for marriage — reduced rates for wedding gifts
• Charitable gifts — exempt if to recognised charitable organisations

The donor is primarily liable for the gift tax, though the recipient may assume liability. The gift must be formalised through a notarial deed. Undeclared gifts may be subject to reassessment by DGID. Gift tax is payable at the time of the gift.

Succession Law — Code de la Famille

Senegal's succession law under the Code de la Famille includes forced heirship provisions. Certain heirs (known as héritiers réservataires) are entitled to a minimum share of the estate regardless of the deceased's will. The forced heirs are:

• Children — entitled to a reserved portion (réserve héréditaire) of the estate
• Spouse — entitled to a minimum share under certain conditions

The freely disposable portion (quotité disponible) depends on the number of children. With one child, 50% is free; with two children, 33%; with three or more, 25%. Wills must respect these forced heirship rules. Non-residents should note that Senegalese succession law may apply to assets located in Senegal, even if the deceased was domiciled elsewhere.

Estate Planning Considerations

Effective estate planning in Senegal can reduce the inheritance tax burden. Common strategies include:

• Life insurance — proceeds paid to named beneficiaries are generally exempt from inheritance tax
• Gifting during lifetime — using annual allowances to transfer wealth gradually
• Joint ownership — property held in joint names passes to the survivor without succession proceedings
• Wills — a properly drafted will can optimise tax outcomes while respecting forced heirship
• Trusts and foundations — limited availability but may be used for international estate planning

Professional advice from a notaire or tax advisor is strongly recommended for estate planning in Senegal.

FAQs

Do I need to pay inheritance tax if I inherit property as a child?

Children benefit from a significant tax-free allowance. Estates below the allowance threshold pass tax-free. Above the threshold, progressive rates apply starting at relatively low percentages.

Is there a way to avoid gift tax when transferring assets to family?

Yes, transfers between spouses are generally exempt. Annual tax-free allowances for gifts to children can be used. Structured sales at market value may be considered but could trigger CGT.

Does Senegal recognise foreign wills?

Foreign wills may be recognised in Senegal but must go through the probate process to be effective for Senegalese assets. It is generally advisable to have a separate Senegalese will for assets located in Senegal.

Disclaimer

This guide provides general information about Senegalese inheritance and gift tax for the 2026 tax year. Succession law is complex. Always consult with a qualified Senegalese notaire or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.