Investor taxation — CIT, VAT, CEL and withholdings

The headline rates

Corporate income tax stands at a standard 30%. VAT is 18%, with a reduced 10% rate for tourism activities and a specific 17% levy for the financial sector. Add the employer's flat contribution (CFCE) of 3% of payroll, and the local economic contribution (CEL), which replaced the old patente — assessed both on premises' rental value and on value added. These are the ordinary-law parameters as of early 2026; since the General Tax Code is amended by every finance act, your accountant remains the referee of the rate applying to your financial year.

Dividends and cross-border flows

Dividends paid to non-residents bear a 10% withholding under ordinary law, interest between 6 and 16% depending on its nature, and service fees paid abroad 20% — rates that Senegal's bilateral tax treaties (with France, Belgium, Morocco, Canada and others) can reduce. The exact list and content of the treaties applying to your country should be checked with the DGID before structuring anything.

What this guide deliberately does not quantify

The new code's investment tax credit rate belongs to the CGI; the status of the historic 1995 export free enterprise regime is being clarified; and the detail of SEZ taxation belongs to law 2017-07. On these three points public sources are incomplete or shifting: have a professional validate them against the texts in force rather than trusting a figure found online — including here.