Senegal Capital Gains Tax
Detailed capital gains tax rates and rules for Senegal in 2026.
Capital GainsXOF
Capital gains on professional assets are subject to a 15% tax. Property capital gains are taxed at progressive rates. Gains from the disposal of shares may be subject to income tax.
Standard Rate
15%
Exemptions
- Gains reinvested in business assets within three years
- Certain merger and reorganization gains
How Senegal Capital Gains compares
Senegal’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Senegal
15%
Africa average
14.1%
Global average
13.8%
