DoubleTaxationTaxes on salary: Senegal preliminary data
How much income tax and social contributions are paid on a salary in Senegal, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 14,341,968 ≈ €21,864 |
| Employee contributions | F CFA 241,920 ≈ €369 |
| Take-home pay | F CFA 24,773,532 ≈ €37,767 |
| Employer contributions and payroll taxes | F CFA 423,360 ≈ €645 |
| Employer's labour cost | F CFA 39,780,780 ≈ €60,645 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 F CFA 19,678,710 | €60,000 F CFA 39,357,420 | €120,000 F CFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | F CFA 6,043,336 34.1 % | F CFA 13,127,671 37.1 % | F CFA 27,921,643 39.4 % |
| Company | F CFA 6,553,010 37.0 % | F CFA 13,106,021 37.0 % | F CFA 26,212,042 37.0 % |
| Sole proprietor · Contribution globale unique (CGU) — commerçants et producteurs | F CFA 393,574 2.2 % | F CFA 787,148 2.2 % | above the regime's limit |
| Sole proprietor · Contribution globale unique (CGU) — prestataires de services | F CFA 983,936 5.6 % | F CFA 1,967,871 5.6 % | above the regime's limit |
Special tax regimes
Tax reduction (décote) for holders of foreign-source pensions
For pensioners
Who: Senegal-resident taxpayers receiving foreign-source pensions or annuities paid into a CFA-franc resident account in Senegal (up to 25% may stay abroad if used for the pensioner's family in the country of origin).
Income tax on foreign-source pensions and life annuities is reduced by 80% (décote); for taxpayers with other Senegalese income, the tax on the pensions is computed separately and the other income is taxed under the normal rules.
Legal basis: Code général des impôts, art. 180 and art. 60(5); Note circulaire n° 679 of 20 Dec 2013
Tax residence
The tax residence check does not cover Senegal yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 2026-01-02) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Senegal
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- DGID Sénégal — Lois et règlements: Code général des impôts 2025 and 'Taux d'imposition' (IR scale incl. 43% band above 50 million, IS 30%)
- DGID Sénégal — Code général des impôts annoté, édition janvier 2025 (art. 36, 168, 173, 174)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.