Senegal Tax Filing Guide 2026

Overview — Tax Filing in Senegal

The Direction Générale des Impôts et Domaines (DGID) operates an integrated online tax administration system for all tax filings, payments, and compliance management. Taxpayers register on the DGID portal, obtain a Numéro d'Identification Fiscal (NIF), and file all returns electronically. The system covers income tax (IRPP for individuals, IS for companies), TVA, withholding taxes, and property taxes. DGID has been modernising its systems to improve taxpayer services, including electronic filing and payment capabilities.

Numéro d'Identification Fiscal (NIF)

A NIF is mandatory for all taxpayers in Senegal — individuals, companies, partnerships, trusts, and other entities. To obtain a NIF, register on the DGID portal with valid identification (national ID card, passport, or business registration certificate). A NIF is required for many transactions including opening a bank account, registering property, importing/exporting goods, obtaining a business permit, and registering a vehicle. Companies must have a NIF before they can operate legally in Senegal.

Filing Deadlines

Different taxpayers have different filing deadlines in Senegal:

• Self-employed individuals (IRPP) — annual return by 30 April of the following year
• Companies (IS) — annual return by 30 April of the following year
• PAYE (employers) — monthly return by the 15th of the following month
• TVA — monthly return by the 15th of the following month
• Withholding tax — monthly return by the 15th of the following month
• Property tax (taxe foncière) — annual declaration by 31 January

Late filing attracts a penalty of 10% of the tax due plus interest at 1.5% per month on unpaid tax. More severe penalties apply for non-compliance after DGID notices.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due 30 April (25% of estimated tax)
• Second instalment — due 31 July (25% of estimated tax)
• Third instalment — due 31 October (25% of estimated tax)
• Fourth instalment — due 31 January (25% of estimated tax)

If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due at the time of filing. If instalments exceed the actual tax, a refund may be claimed. Underpayment of instalments attracts interest.

FAQs

Can I file my tax return online?

Yes, all tax returns in Senegal must be filed electronically through the DGID online portal. Manual filing is no longer accepted except in special circumstances with DGID approval.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

How long does it take to get a Tax Clearance Certificate?

If all returns are filed and taxes paid, a Tax Clearance Certificate (Quitus Fiscal) can be obtained from the DGID portal within 2–5 working days.

Disclaimer

This guide provides general information about Senegalese tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Senegalese tax advisor or the Direction Générale des Impôts et Domaines for advice specific to your situation. InvestmentKit does not provide tax advice.