Taxable compensation consists of salary, bonuses, and fringe benefits valued according to the tax rules. All compensation paid to employees is generally taxable. Compensation includes both salary and cash allowances (e.g. cost-of-living, hardship, schooling, home leave, income tax reimbursements, house premiums, food, meals).
Listed in-kind benefits are taxable according to the following scale of notional values published by the tax administration:
- Per room in the Dakar region: XOF 33,500 per month.
- Other major cities: XOF 20,000 per month.
- Rest of the country: XOF 13,500 per month.
- Domestic servants:
- Watchman/gardener: XOF 61,700 per month.
- Cook or waiter: XOF 92,500 per month.
- Other: XOF 35,600 per month.
- Water: XOF 10,500 per month.
- Electricity: XOF 30,200 per month.
- Company car: XOF 26,000 or XOF 77,500 per month, depending on the horsepower.
- Telephone: XOF 67,000 per month.
Among other items, the following incomes are not subject to PIT:
- Lump-sum for reimbursements of professional expenses, subject to appropriate use and supporting documents.
- Severance and retirement allowance.
- Child/familial benefits within the limits of the ones paid by the public social security administration (very low).
- One trip per year to one’s home country for expatriates who are employed in Senegal and for their dependent family.
- The statutory travel allowance totalling XOF 20,800 per month.