Senegal Personal Income Tax
Detailed personal income tax rates and rules for Senegal in 2026.
Income TaxXOF
Senegal levies progressive personal income tax on residents' worldwide income. Rates range from 0% on the first CFA 630,000 to 40% on income above CFA 8 million. Employment income is taxed at source. Family quotient system reduces the tax burden for households with dependents. Non-residents are taxed on Senegalese-sourced income at 20%.
| Income Range (XOF) | Tax Rate |
|---|---|
| CFA 0 – CFA 630K | 0% |
| CFA 630K – CFA 1.5M | 20% |
| CFA 1.5M – CFA 4.0M | 30% |
| CFA 4.0M – CFA 8.0M | 35% |
| CFA 8.0M+ | 40% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is resident if they have their habitual abode or center of economic interests in Senegal.
How Senegal Income Tax compares
Senegal’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Senegal
40%
Africa average
32.3%
Global average
27.7%
