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Global Mobility Services:

Taxation of International
Assignees - Senegal

People and
Organisation

Global Mobility
Country Guide
(Folio)
Last Updated: June 2018
This document was not intended or written to be used, and it cannot be used, for the purpose of
avoiding tax penalties that may be imposed on the taxpayer.
Country:
Senegal

Introduction: International assignees working in Senegal 4

Step 1: Understanding basic principles 5
Step 2: Understanding the Senegalese tax system 6
Step 3: What to do before arriving in Senegal 8
Step 4 After arriving in Senegal and at the end of 9
the tax year
Step 5 When leaving Senegal 10
Appendix A: Rates of tax 11
Appendix B: Double-taxation agreements 12
Appendix C: Senegal contacts 13

Additional Country Folios can be located at the following website:

Global Mobility Country Guides

Global Mobility Country Guide (Folio) 3

Introduction:
International assignees
working in Senegal
This folio is an introduction to the
principal provisions governing
direct taxation of individuals
working in Senegal and serves to
inform both the foreign employees
and their employers about the most
common issues relating to the
transfer of an employee
into Senegal.
This booklet is not intended to be a
comprehensive or exhaustive study
of Senegalese tax law and should
not be used for completing
Senegalese personal income
tax returns.
Before any action is taken, please
consult one of the individuals listed
at the end of this folio for more
detailed and up-to-date advice.

4 People and Organisation

Step 1:
Understanding basic principles
The scope of taxation
in Senegal
1. An international assignee sent
to work in Senegal will become
liable to personal income tax
either as a resident or as a non-
resident of Senegal, unless
otherwise provided by a double
tax treaty signed between
Senegal and the relevant State.
2. A resident of Senegal is liable to
personal income tax on income
from sources in Senegal as well
as on income from foreign
sources. A non-resident is,
however, subject to personal
income tax only on income
from sources in Senegal.
Determination of residence
3. Subject to the provisions of any
double tax treaty applicable,
persons are deemed to be
domiciled in Senegal for tax
purposes if:
– Their home is in Senegal;
– They have the center of
their economic interests
in Senegal.
4. Only one of these criteria needs
to be met in order to qualify as a
Senegalese tax resident.
Categorization of income
5. Senegal taxes the following
classes of income:
– Income from real property;
– Investment income;
– Business profits;
– Agricultural profits;
– Non-commercial profits;
– Wages, pensions
and annuities;
– Capital gains.
Tax year
6. The Senegalese tax year runs
from January 1 to December 31.
dependents, depending on his
marital situation and the
number of dependent children.
8. On the contrary, certain
incomes are exceptionally
subject to personal income tax
at a proportional rate.
Spouses
9. Senegal operates a system of
independent taxation and each
individual is taxed entirely
separately. Thus, there is no
possibility of a joint tax return.
10. However, the marital status of
the taxpayer is taken into
account in order to assess his
personal income tax.

– Their main place of abode is Progressive taxation

in Senegal;
7.
– They carry on a
professional activity in
Senegal, salaried or not,
unless they can prove that it
is a secondary activity;
Personal income tax is levied
progressively at rates of
between 0% and 40% against
the global annual income. The
taxpayer may, however, benefits
from a tax reduction for

Global Mobility Country Guide (Folio) 5

Step 2:
Understanding the Senegalese
tax system
Taxation of
employment income
11. Employment income is widely
defined and includes all
employment benefits provided
by the employer, whether in
cash or in kind.
12. Benefits-in-kind are included in
the taxable income at real value,
with the exception of some
benefits-in-kind taxed on
notional values set by the
tax authorities.
13. Unless otherwise provided by a
double tax treaty applicable, the
employment income is taxed in
Senegal, from the first day of
work, if:
– The employee is a
Senegalese tax resident,
even though his employer is
established abroad;
– The employee is not tax
resident in Senegal but he
carries on a salaried activity
in Senegal.
14. Employment income is subject
to the following:
– Monthly withholding tax at
source by the employer
6 People and Organisation
levied progressively at rates
of between 0% and 40%,
after 30% tax write-off
within the limit of XOF
900,000. The taxpayer
may, however, benefits
from a tax reduction for
dependents, depending
on his marital situation
and the number of
dependent children.
– Monthly withholding tax at
source by the employer of a
lump sum amount totaling
annually between XOF 900
and XOF 36,000,
depending on the annual
employment income level.
– Monthly proportional
tax due by the employer
at the rate of 3% against
the taxable
employment income.
15. The employer shall, monthly,
file the return and reverse the
aforementioned payroll taxes
no later than the 15th of the
month following the month in
which the employment income
is paid.
16. On the contrary, employees
receiving employment income
from a foreign employer shall
assess the payroll taxes
themselves. Then, they shall file
the return and pay the payroll
taxes by the 15th of the month
following the month in which
the employment income is paid
by the foreign employer.
17. The aforementioned
withholding taxes release the
employee from personal income
tax liability if the individual’s
taxable income comprises
solely employment income
duly submitted to payroll taxes
in Senegal.
18. In addition, the employer shall
file, by January 31 of each year,
an annual reconciliation return
detailing the employment
benefits he has provided to his
employees during the last tax
year (calendar year).
Social security
contributions
19. Subject to the provisions of any
social security treaty applicable,
social security contributions are
compulsory for employees
working more than 6 months
per period of 12 months.
20. The local social security covers
social risks related to family,
work accidents and
occupational diseases.
21. The social security
contributions are exclusively
due by the employer at a
proportional rate between 8%
and 12% against employment
income capped at XOF 63,000.
22. The employer shall file the
return monthly, at the latest in
the first 10 days of the month
following the month in which
the employment income is paid.
However, if the company
employs less than 10
employees, the employer shall
file the return quarterly, at the
latest in the first 10 days of the
month following the quarter in
which the employment income
is paid.
23. The employer shall pay the
social contributions at the
same time that the related
return is filed.
Pension contributions
24. The payment of pension
contributions in Senegal to the
local pension funds is
mandatory, unless the
employee is already liable to
compulsory pension
contributions in his country of
origin throughout his stay in
Senegal. The pension
contributions comprise of a
part due by the employer
and another part due by
the employee.
25. The employer part is levied at pharmaceutical and hospital
the rate of 8.4% against the expenses incurred in Senegal.
employment income, capped at
XOF 360,000 . If the employee 30. These contributions are
is a salaried executive, 3.6% monthly levied at the global
shall also be levied on the maximum rate of 15 % to be
employment income, capped at shared equally among the
XOF 1,080,000. employer and the employee.
26. The employee part is withheld 31. Thus, the employee part is
at source by the employer at the withheld at source by the
rate of 5.6% of the employment employer and passed on
income capped at XOF monthly to the provident
360,000. If the employee is a institution. The employer pays
salaried executive, 2.4% shall at the same time their part.
also be levied on the
32. The taxable base is equal to the
employment income capped at monthly employment income
XOF1,080,000 .
capped at XOF 250,000.
27. The employer shall file monthly Other incomes
the return at the latest in the
first 15 days of the month 33. Income other than employment
following the month in which income is generally taxed
the employment income is paid. differently depending on the
However, if the company income category.
employs less than 20
employees, the employer shall
file quarterly the return at the
latest in the first 15 days of the
month following the quarter in
which the employment income
is paid.
28. The employer shall pay the
pension contributions at the
same time that the related
return is filed.
Contributions to a
provident institution
29. Contributions to a local
provident institution are
mandatory to cover between
40% and 80% of medical,
Global Mobility Country Guide (Folio) 7
Step 3:
What to do before arriving in Senegal
Enter in Senegal
34. To enter Senegal, an entry visa
is necessary depending on the
nationality of the petitioner.
35. It is issued for 3 months
maximum, at the airport or
by the diplomatic and
consular missions.
Work permit
36. Expatriates do require a work
permit to carry on salaried
activity in Senegal.
8 People and Organisation
37. The work permit is petitioned
by the employer with the
labour office.
38. The labour inspector shall
address the request within 15
days. If the inspector remains
silent until the deadline, the
work permit is deemed to
be granted.
39. The work permit is granted for
2 years renewable.
Employment contract
40. To obtain a work permit, it is
mandatory for expatriates to
conclude a Senegalese
employment contract.
41. This employment contract shall
be compliant with the local
labour legislation. The labour
inspector verifies the
compliance of the contract with
the local law before granting
any work permit.
Step 4:
After arriving in Senegal
and at the end of the tax
year
Resident card
42. A resident card is required,
depending on the nationality of
the expatriate, to reside in
Senegal for a stay exceeding
3 months.
43. This card is issued for 1 year,
renewable simply by presenting
the card.
Registration with the social
security and pension funds
authorities
44. If applicable, the registration
with the Senegalese social
security and pension funds
authorities must be done by the
employer within 30 days
following the signature of the
employment contract.
Annual filing of the
personal income tax
45. The annual personal income tax
return shall be filed before May
1st of each year.
46. However, the tax return is not
mandatory if the individual’s
taxable income comprises solely
employment income duly
submitted to payroll taxes in
Senegal through withholding
tax by the employer.
47. Plus, persons with less than
XOF 630,000 of annual income
are exempted.
Employers
48. As mentioned above, the
employer shall file, by
January 31 of each year, an
annual reconciliation return
detailing the employment
benefits he has provided to his
employees during the last tax
year (calendar year).
Global Mobility Country Guide (Folio) 9
Step 5:
When leaving Senegal
Tax de-registration
49. When leaving Senegal, the
employer shall de-register the
employee with the following
local authorities:
– The labour office,
– The social security,
– The pension funds.
50. Such de-registration shall be
implemented within 1 month, at
the latest, following the end of
the assignment.
53. The personal income tax is
assessed based on the
provisional return and it is
due immediately.
54. However, the provisional return
can be amended within the 3
first months following the year
of departure.
55. Before leaving Senegal,
professional advice may be
necessary depending on the
assignee’s personal
circumstances.

Personal income tax return

51. As mentioned above, the

assignee shall file an annual
personal income tax return
before May 1st of each year,
provided that his taxable
income does not comprise
solely employment income duly
submitted to payroll taxes in
Senegal through withholding
tax by the employer.

52. In such case, when leaving

Senegal and unless otherwise
provided by a double tax treaty,
the assignee shall file a
provisional return within 10
days, at the latest, before
his departure.

10 People and Organisation

Appendix A:
Rates of tax
Personal income tax rates

Income tax brackets (XOF) Progressive rates

The amount of tax due
is calculated by 0 630,000 0%
applying the following 630,001 1,500,000 20%
progressive tax rates to
the taxable income: 1,500,001 4,000,000 30%
4,000,001 8,000,000 35%
8,000,001 13,500,000 37%
Over 13,500,000 40%

Global Mobility Country Guide (Folio) 11

Appendix B:

Double- Other West African

Economic and
Monetary Union
The Common African
and Mauritanian
Organization

taxation Belgium Benin Gabon

Canada Burkina Faso
agreements France Ivory Coast
Italy Guinea Bissau
Mauritania Mali
Countries with which Mauritius Niger
Senegal has double-
taxation agreements Morocco Togo
Norway
Qatar
Spain
Tunisia

12 People and Organisation

Appendix C:
Senegal contacts
Contacts
Dakar office
Matthias Hubert
Tel: +221 33 849 05 00
Email: matthias.hubert@sn.pwc.com
Mahi Kane
Tel: +221 33 849 05 00
Email: mahi.kane@sn.pwc.com

Global Mobility Country Guide (Folio) 13

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