Senegal Personal income tax brackets
Senegal Personal income tax brackets run from 0% to 43% across 7 bands, cited to Direction Générale des Impôts et des Domaines (DGID), in force since 27 May 2022. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.
| Current value | 0–43% across 7 bands |
|---|---|
| In force from | 2022-05-27 |
| Official source | Direction Générale des Impôts et des Domaines (DGID) — barème de l'impôt sur le revenu, Code Général des Impôts (Loi n° 2012-31) tel que modifié par la Loi n° 2022-19 du 27 mai 2022, Article 173 (barème) et Article 174 (parts / réduction et plafond 43%) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Currency XOF (FCFA); bands are ANNUAL net taxable income; this is the statutory IR (droit progressif) barème of CGI Article 173 as amended by the Loi de finances 2022 (Loi n° 2022-19 du 27 mai 2022), which added the 40% band (13,500,000–50,000,000) and the 43% band (over 50,000,000) and raised the Article 174 ceiling from 40% to 43% of taxable income. This is a SEPARATE national tax code from Côte d'Ivoire's — do not conflate the two barèmes. The exempt threshold is 630,000 FCFA/year (~52,500 FCFA/month). Senegal applies a family-quotient / nombre de parts system: after applying the barème, a réduction pour charges de famille based on the number of parts (rates roughly 10%–45%, each with a floor and ceiling, parts capped at 5) is applied, and Article 174 caps total IR at 43% of taxable income. A 30% deduction for professional expenses on salary income (capped at 900,000 FCFA) also applies before the barème. These abatements/parts/deduction mechanisms are NOT modelled in the bands above. Residents only. Bands verified 2026-07-17 against the CGI Art. 173 amended text (CGI annoté Jan-2023) read directly, corroborated by DGID IR flyer and PwC; an earlier draft of this series carried the pre-2022 6-band table (40% cap) — corrected. Note dgid.sn TLS flakiness (curl -k).
Get it programmatically
curl https://afriref.dev/v1/sn/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/sn/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sn/income-taxOther Senegal series: policy interest rate · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG / SMAG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34