Senegal VAT standard rate (TVA)
Senegal VAT standard rate (TVA) is 18 percent, in force since 1 Jan 2013, cited to Code general des impots. Last checked against the official source on 20 Oct 2026.
Official source: Code general des impots · Last checked 2026-10-20 · source fingerprint
Standard value-added tax rate (Taxe sur la Valeur Ajoutée), administered by the Direction Générale des Impôts et des Domaines (DGID) under the Code Général des Impôts, Livre II.
| Current value | 18 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Code general des impots (Loi n 2012-31 du 31 decembre 2012, as amended; DGID CGI annote, January 2023 consolidation), Livre II (TVA) — standard rate 18 percent (UEMOA Directive n 02/98/CM). Replaces unreachable dgid.sn/fiscalite hub. |
| Last verified | 2026-10-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
18% is the single standard rate, harmonised across UEMOA (Directive n° 02/98/CM). A reduced rate of 10% applies to licensed tourist accommodation/hospitality (hôtellerie et hébergement touristique agréé). The 18% rate predates the current CGI (in force since 2001 under UEMOA harmonisation); effective_from is set to the entry into force of the current statute (Loi n° 2012-31). TVA numérique (VAT on foreign-supplied digital services) has been collected since 1 July 2024 at the same 18% rate — no rate change. Watch the annual Loi de Finances (usually late December) for any change; none announced for 2026. Citation 2026-09-25: dgid.sn/fiscalite unreachable; cite moved to CGI annote Jan 2023 (same statute). DGID IS/IR flyer PDFs remain mirrored for corporate-tax/income-tax series.
Get it programmatically
curl https://afriref.dev/v1/sn/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/sn/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sn/vatEmail me when this changes
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Other Senegal series: policy interest rate · 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) · Personal income tax brackets · Statutory social-insurance contributions · Tax filing deadlines
The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34