Branches and companies are liable for CIT at the rate of 30%.
Residents are taxed upon their worldwide income. Non-residents are generally taxed via the existence of a permanent establishment (PE) on Senegal-source income.
WHTs may also apply to non-residents, as per the services delivered to Senegalese taxpayers, subject to the application of a double tax treaty (DTT).
A minimum CIT is due, in case of lack of profits, at the rate of 0.5% applied on the annual turnover. The minimum amount cannot be less than XOF 500,000, and the maximum amount cannot be more than XOF 5 million.
Local income taxes
See the Other taxes section for a description of local taxes based on turnover and property.