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.
Official source: Direction Générale des Impôts et des Domaines (DGID) · Last checked 2026-07-17 · source fingerprint
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
# $0.003 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-taxEmail me when this changes
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Other 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 · Tax filing deadlines
The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34