Individual - Residence

Last reviewed - 15 January 2021

The following individuals are considered as tax resident in Senegal:

  • Individuals having their permanent abode in Senegal.
  • Individuals having their principal place of sojourn in Senegal. From a duration point of view, an individual spending more than 183 days a year in Senegal is automatically considered as tax resident. An individual can be also tax resident under 183 days depending on the split of their places of stay during a year.
  • Individuals having their main professional activities in Senegal.

A DTT can organise the tax residency and/or domicile in a different way. See the Foreign tax relief and tax treaties section for a list of countries with which Senegal has a DTT.