Senegal Tax Residency Guide 2026

Overview — Tax Residency in Senegal

Tax residency is the foundational concept determining the scope of taxation in Senegal. Resident individuals are taxed on their worldwide income; non-residents are taxed only on Senegal-source income. Residency is defined under the Code Général des Impôts (CGI). For individuals, the test is primarily based on physical presence (183 days) or having a permanent home in Senegal. For companies, residency follows the registered office or place of effective management. The Direction Générale des Impôts et Domaines (DGID) applies these rules and may challenge arrangements designed to artificially avoid residency status.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of Senegal if they meet any of the following conditions:

• Physical presence — present in Senegal for 183 days or more in any 12-month period (including a calendar year)
• Permanent home — has a permanent home available in Senegal (whether owned or rented)
• Habitual abode — has a habitual place of abode in Senegal and is present for any period during the year
• Centre of economic interests — principal economic activities or investments are in Senegal

Day counting includes both partial days and full days. Expats working in Senegal should track their presence carefully. The 183-day test applies to any consecutive 12-month period, not just the calendar year.

Corporate Residency

A company is tax resident in Senegal if either of the following conditions is met:

• Registered office — the company's registered office (siège social) is in Senegal
• Effective management — the place of effective management (POEM) of the company is in Senegal

Foreign companies that have their central management and control exercised in Senegal may be deemed resident regardless of where they are incorporated. The POEM test considers factors such as the location of board meetings, where senior executives operate, and where strategic decisions are made.

Source Rules — Senegal-Source Income

Non-residents are taxed only on income derived from sources in Senegal. The CGI defines specific source rules:

• Employment income — sourced where the employment duties are performed
• Business income — sourced where the business activities are carried out (or through a permanent establishment in Senegal)
• Property income — sourced where the property is located
• Dividends — sourced where the paying company is resident
• Interest — sourced where the payer is resident
• Royalties — sourced where the intellectual property is used

Income sourced in Senegal by a non-resident is subject to withholding tax at the applicable rate, which may be reduced under a double tax treaty.

Double Tax Treaties (DTTs)

Senegal has a growing network of double tax treaties. As of 2026, Senegal has signed comprehensive DTTs including with:

• France — most significant treaty, reduced rates on dividends (10–15%), interest (12%), royalties (10%)
• Tunisia — comprehensive treaty
• Morocco — comprehensive treaty
• Mauritania — regional treaty
• Mali — regional treaty within WAEMU
• Other WAEMU members — preferential treatment within the West African Economic and Monetary Union

Treaties generally reduce withholding tax rates and provide for mutual agreement procedures to resolve disputes. To claim treaty benefits, the recipient must provide a Certificate of Tax Residency from their home country.

FAQs

If I work remotely for a foreign company while in Senegal, am I taxable?

If you are physically present in Senegal for 183+ days, you are a tax resident and must declare worldwide income. If present for fewer than 183 days, only Senegal-source income is taxable.

How do I prove I am not a resident for DGID purposes?

Maintain records of travel dates, visa stamps, employment contracts, rental agreements, and tax returns from your home country. A Certificate of Tax Residency from your home country is strong evidence.

Can I be resident in two countries at once?

Yes, dual residency is possible. The applicable double tax treaty will contain a tie-breaker clause to determine which country has primary taxing rights.

Disclaimer

This guide provides general information about Senegalese tax residency for the 2026 tax year. Tax laws and treaty provisions 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.