The following individuals are considered as tax resident in Senegal:
- Individuals that have their permanent abode or permanent residency in Senegal.
- Individuals that have a professional activity in Senegal, except for subsidiary activities.
- Individuals that have their 'centre of economical interests' 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.