Individual - Residence

Last reviewed - 24 February 2024

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.