Senegal corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.
| Current value | 30 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Direction Générale des Impôts et des Domaines (DGID) — Impôt sur les Sociétés (IS), Code Général des Impôts (Loi n° 2012-31 du 31 décembre 2012) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Flat corporate rate is 30% on resident company net taxable profit. This is a SEPARATE national tax code from Côte d'Ivoire's — the two are not identical (SN 30% vs CI 25%). The rate was raised from 25% to 30% by the current Code Général des Impôts (Loi n° 2012-31 du 31 décembre 2012), in force from the 2013 tax year — effective_from is set to that entry into force. A minimum tax applies: the impôt minimum forfaitaire (IMF) equal to 0.5% of turnover, with a floor of 500,000 FCFA and a ceiling of 5,000,000 FCFA, due when the IS computed is lower (e.g. loss-making years). Tax-year basis: exercice comptable. Watch the annual Loi de Finances (usually late December); no change announced for 2026. Note DGID TLS flakiness on dgid.sn.
Get it programmatically
curl https://afriref.dev/v1/sn/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/sn/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sn/corporate-taxOther Senegal series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates