Senegal public holidays 2026, VAT rate and tax data
Senegal: VAT rate 18% since 1 Jan 2013; 15 public holidays in 2026 (next: Toussaint, 1 Nov 2026); corporate tax rate 30%; minimum wage 370.526 XOF/heure; policy interest rate 3%; inflation rate (CPI) 1%.
12 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "SN", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2013-01-01", "last_confirmed": "2026-10-20", "source": { "name": "Code general des impots (Loi n 2012-31 du 31 decembre 2012, as amende…", "url": "https://kof-experts.sn/wp-content/uploads/2024/04/CGI-annote-Janvier-2023.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"sn","amount":1000}.
Senegal public holidays 2026
15 days in 2026; next: Toussaint on 1 Nov 2026. Official source: Loi n° 74-52 du 4 novembre 1974 relative à la fête nationale et aux fêtes légales · last verified 7 Aug 2026
Fixed by law 7 Confirmed 7 Estimated 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 19 Jan 2026 Mon | Journée fériée, chômée et payée — sacre des Lions de la Téranga (CAN 2025), décret n° 2026-0001 | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 21 Mar 2026 Sat | Korité (Aïd el-Fitr) | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 4 Apr 2026 Sat | Fête de l'Indépendance | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 6 Apr 2026 Mon | Lundi de Pâques | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 1 May 2026 Fri | Fête du Travail | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 14 May 2026 Thu | Ascension | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 25 May 2026 Mon | Lundi de Pentecôte | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 28 May 2026 Thu | Tabaski (Aïd el-Kébir) | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 25 Jun 2026 Thu | Tamkharit (Achoura) | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 2 Aug 2026 Sun | Grand Magal de Touba | Confirmed | Loi n° 74-52 du 4 novembre 1974… |
| 15 Aug 2026 Sat | Assomption | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 25 Aug 2026 Tue | Maouloud (Gamou / Mawlid) | Estimated | Loi n° 74-52 du 4 novembre 1974… |
| 1 Nov 2026 Sun | Toussaint | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
| 25 Dec 2026 Fri | Noël | Fixed by law | Loi n° 74-52 du 4 novembre 1974… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Senegal value
Rate schedules and breakdowns
Withholding tax rates
10–20% across 4 withholding taxes — no single rate · in force from 2022-05-27 · Official source: Senegal, Code general des impots (annotated consolidation, January 2023): art… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Retenue sur les revenus des valeurs mobilieres (dividends) | 10 | products of shares, parts sociales and parts d'interets of companies subject to Senegalese corporate tax, whoever the recipient (including non-residents) | 2022-05-27 | CGI art. 173(2) (loi n.2022-19 du 27… |
| Liberatoire (final) of individual income tax for the products concerned (art. 203(2)). Parent-subsidiary redistributions within the regime of art. 21-23 escape a second retenue. | |||||
| interest | Retenue sur les revenus de creances, depots et cautionnements (interest) | 16 | interest and other income of debts, deposits and guarantees, and other revenus de capitaux mobiliers not carrying a specific rate, whoever the recipient (including non-residents) | 2022-05-27 | CGI art. 173(2) (loi n.2022-19 du 27… |
| TIERED: 16% general; 8% for deposit- and current-account interest with banks, decentralised financial systems, the Caisse des Depots et Consignations and similar institutions; 13% for bond income, LOWERED TO 6% for bonds of at least five years issued in Senegal (final of all… | |||||
| royalties | Retenue a la source art. 202 - royalties (effective rate on gross) | 20 | products received by inventors or under copyright, and all other products of industrial or commercial property and assimilated rights, paid by a debtor established in Senegal to persons or companies without a permanent professional installation in Senegal (art. 202(1)(b)) | — | CGI art. 202(3): 'Le taux de la… |
| SERVED AS THE 20% EFFECTIVE RATE ON GROSS; the statutory mechanics are 25% on a net base of 80% of gross. Applies whether the beneficiary is the author/inventor personally or acquired the rights, and whatever the corporate form (art. 202(2)). | |||||
| services-non-resident | Retenue a la source art. 202 - non-resident services (effective rate on gross) | 20 | remuneration for professional activity carried on in Senegal and for services of any kind supplied or used in Senegal, paid by a debtor established in Senegal to persons or companies without a permanent professional installation there; also non-domiciled performing artists and musicians (art. 202(1)(a),(c),(2)) | — | CGI art. 202(3): 'Le taux de la… |
| SERVED AS THE 20% EFFECTIVE RATE ON GROSS (25% x 80%). For shows and concerts, entry taxes and turnover taxes are first deducted from gross receipts. State payers must themselves operate the retenue (art. 202(4)). | |||||
Personal income tax brackets
0–43% across 7 bands · in force from 2022-05-27 · Official source: Direction Générale des Impôts et des Domaines (DGID) · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 630000 | 0 |
| 630000 | 1500000 | 20 |
| 1500000 | 4000000 | 30 |
| 4000000 | 8000000 | 35 |
| 8000000 | 13500000 | 37 |
| 13500000 | 50000000 | 40 |
| 50000000 | — | 43 |
Statutory social-insurance contributions
0–14% across 5 contribution branches · in force from 2026-01-01 · Official source: Conference interafricaine de la prevoyance sociale (CIPRES), institutional page… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| css_prestations_familiales | Family benefits branch / Branche des prestations familiales (Caisse de Securite Sociale - CSS) | 7 | 0 | 7 | percent | Monthly salary, capped at 63 000 FCFA per month (756 000 FCFA per year). Floored at the SMIG applicable to the worker's profession. Note that the floor is ABOVE the ceiling for a full-time worker - see notes. | 63000 |
| Employer-only; never deducted from the employee. THE CSS CEILING IS THE LOWEST NUMBER IN SENEGALESE PAYROLL BY A LARGE MARGIN - 63 000 FCFA/month against IPRES's 432 000. Because the CSS assiette is also FLOORED at the SMIG, and the SMIG for a 40-hour week works out above 63 000… | |||||||
| css_accidents_du_travail | Work accidents and occupational diseases branch / Branche reparation et prevention des accidents du travail et maladies professionnelles (CSS) - risk-rated in three bands | — | 0 | — | percent | Monthly salary, capped at 63 000 FCFA per month (756 000 FCFA per year) - the same assiette and the same ceiling as family benefits. Floored at the SMIG. The rate is 1%, 3% or 5% according to the principal activity of the undertaking or establishment. | 63000 |
| NO SINGLE NATIONAL RATE - rate_employer is deliberately null. Unlike Cote d'Ivoire's continuous 2-5% band, Senegal uses exactly THREE discrete rates - 1%, 3% and 5% - assigned by the undertaking's PRINCIPAL activity. There is no 2% and no 4%: an engine that interpolates within… | |||||||
| ipres_regime_general | Retirement and death, general scheme / IPRES regime general (Institution de Prevoyance Retraite du Senegal) | 14 | 5.6 | 8.4 | percent | Salary capped at 432 000 FCFA per month (5 184 000 FCFA per year). A DIFFERENT INSTITUTION AND A DIFFERENT CEILING FROM THE CSS BRANCHES ABOVE. Applies to all employees, executives and non-executives alike. Both shares are computed on the same capped base. | 432000 |
| THE SINGLE BIGGEST STRUCTURAL TRAP IN SENEGAL IS THAT PENSIONS AND THE SHORT-TERM BRANCHES ARE RUN BY TWO DIFFERENT INSTITUTIONS WITH TWO DIFFERENT CEILINGS. The CSS carries family benefits and occupational risk at a 63 000 FCFA ceiling; IPRES carries the pension at 432 000 FCFA… | |||||||
| ipres_regime_complementaire_cadres | Supplementary retirement scheme for executives / IPRES regime complementaire des cadres (RCC) | 6 | 2.4 | 3.6 | percent | EXECUTIVES (cadres) ONLY, and levied on a TRANCHE, not on the whole salary: the portion of monthly salary between the regime general ceiling of 432 000 FCFA and 1 296 000 FCFA - the latter being exactly three times the former. A cadre therefore pays the regime general on the first 432 000 FCFA and the RCC on the next 864 000 FCFA. Salary above 1 296 000 FCFA per month attracts no further mandatory retirement contribution. | 1296000 |
| SERVED AS ITS OWN BRANCH BECAUSE IT IS ONE - do not average it into the regime general and do not treat a cadre as simply having a higher pension ceiling. A cadre pays BOTH: 14% on the first 432 000 and 6% on the tranche above it. THE ASSIETTE IS A TRANCHE, AND THIS IS WHERE… | |||||||
| ipm_assurance_maladie | Compulsory employer-based health cover / Institution de Prevoyance Maladie (IPM) | — | — | — | percent | The worker's salary capped at 250 000 FCFA per month. The rate is set by the individual IPM within a statutory band reported at 4% to 15% in total, shared between employer and worker; a rate of 6% in total within the 250 000 FCFA ceiling is the commonly reported market position. | 250000 |
| A THIRD INSTITUTION, AND ONE MOST FOREIGN PAYROLL MODELS OMIT ENTIRELY. This is not optional private cover: affiliation to an IPM is a statutory obligation on the employer in the same way as CSS and IPRES affiliation, and it produces a real employee deduction. NO SINGLE NATIONAL… | |||||||
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 29 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-payment-monthly | vat | return_and_payment | TVA — déclaration et paiement mensuels | monthly | VAT-registered persons | primary | 2026-10-29 | DGID Sénégal |
| The calendar entry says only '15 du mois'. Reading it as the 15th of the month after the period, and as covering both filing and payment, is an interpretation; the calendar does not spell out either. | ||||||||
| paye-vrs-remittance-monthly | paye | return_and_payment | VRS — versement des retenues sur salaires, mensuel | monthly | Employers withholding tax on salaries | primary | 2026-10-29 | DGID Sénégal |
| The calendar uses the abbreviation 'VRS' without expanding it; reading it as the monthly remittance of tax withheld on salaries is an interpretation. As with VAT, '15 du mois' is read as the 15th of the following month. The calendar does not show an annual employer return. | ||||||||
| cit-first-instalment | cit | provisional_payment | IS — 1er acompte | annual | Companies liable to IS (and IR taxpayers per the same entry) | primary | 2026-10-29 | DGID Sénégal |
| The calendar gives fixed calendar dates; it does not say how instalments shift for a non-December year-end, so year_end_variable is set per the brief but unconfirmed. | ||||||||
| cit-return-and-second-instalment | cit | return_and_payment | IS — déclaration de résultat et 2e acompte | annual | Companies liable to IS (and IR taxpayers per the same entry) | primary | 2026-10-29 | DGID Sénégal |
| Period is the financial year the return or balance relates to. 30 April is modelled as the last day of month 4. One entry covers both the annual return and the second provisional instalment. The payment part here is the instalment; the balance of tax is due 15 June (separate… | ||||||||
| cit-balance-payment | cit | payment | IS — solde | annual | Companies liable to IS (and IR taxpayers per the same entry) | primary | 2026-10-29 | DGID Sénégal |
| Period is the financial year the return or balance relates to. Fixed calendar date per the DGID calendar. | ||||||||
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Compare each figure with the other African countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions · Tax filing deadlines
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