Senegal Property Tax Guide 2026

Overview — Property Taxation in Senegal

Property taxation in Senegal is administered by the Direction Générale des Impôts et Domaines (DGID). Transaction taxes include registration duties (droits d'enregistrement), transfer tax, and stamp duty (timbre). Annual taxes include the tax foncier (land tax) on built properties and the tax sur les propriétés bâties. The notarial system plays a central role in property transactions — all transfers must be executed by a notaire who is responsible for collecting and remitting the various taxes. Buyers should budget for total transaction costs of approximately 15–20% of the property value including notarial fees.

Registration Duty — 10%

Registration duty (droit d'enregistrement) is the largest tax on property transfers in Senegal. It is calculated at 10% of the higher of the purchase price or the official market value (valeur vénale). The duty is payable by the purchaser at the time of registration of the deed of sale with the tax authorities. The registration must occur within 30 days of the notarised act. Late registration attracts penalties and interest. The duty applies to all transfers of immovable property including land, buildings, and apartments. Certain transfers may be exempt, including transfers between spouses, contributions to share capital, and transfers in restructuring operations.

Transfer Tax — ~5%

In addition to registration duty, a transfer tax (taxe de transfert) of approximately 5% applies to property transactions. The exact rate may vary by location and type of property. This tax is also collected by the notaire at the time of transfer. Combined with the 10% registration duty, the total transaction taxes on property purchases amount to approximately 15% of the property value, before notarial and other professional fees.

Stamp Duty — 1–2%

Stamp duty (droit de timbre) applies to legal documents including property deeds, contracts, and other formal instruments. On property transfers, stamp duty is typically 1% to 2% of the property value. The exact rate depends on the type of document and the value of the transaction. Stamp duty is paid by affixing fiscal stamps (timbres fiscaux) to the deed or through electronic payment to the tax authorities. The notaire is responsible for ensuring the correct stamp duty is applied.

Annual Property Taxes

Senegal imposes annual taxes on built properties:

• Taxe foncière — annual land tax on built properties, calculated based on the rental value of the property. The rate varies by location and property characteristics. Typically 5–15% of the cadastral rental value.
• Taxe sur les propriétés bâties — additional tax on built properties based on surface area and location.
• Taxe d'enlèvement des ordures ménagères — waste collection tax included with the taxe foncière.

Annual property taxes are relatively modest compared to the transaction costs. Owners must file an annual declaration of their built properties with DGID. Non-payment can result in penalties and enforcement action including seizure of rental income.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to CGT at 20% for individuals. The gain is calculated as the difference between the sale price and the acquisition cost (including transaction taxes and improvement costs). The principal residence exemption is available if the property has been occupied as the main residence for at least 5 years. Property held for more than 10 years may qualify for a phased reduction in the taxable gain.

FAQs

What are the total transaction costs for buying property in Senegal?

Buyers should budget for 15–20% of the purchase price including registration duty (10%), transfer tax (~5%), stamp duty (1–2%), notarial fees (5–8% typically), and agent fees. Total costs can be substantial.

Do non-residents pay the same property taxes?

Yes, non-residents are subject to the same property taxes as residents. There are no additional surcharges for foreign ownership. However, non-residents should appoint a local fiscal representative.

Are there tax incentives for new construction?

Senegal offers certain incentives for new construction and real estate development, including temporary exemptions from the taxe foncière for newly constructed properties (typically 5 years) and reduced registration duties on first-time acquisitions.

Disclaimer

This guide provides general information about Senegalese property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Senegalese notaire or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.