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Senegal
Africa
Lucky Nomads World Index
60.39 / 100
Global rank
#160
Corporate tax
30%
Personal tax
43%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.1 / 10
- Affordability Index7.7 / 10
- Entry Ease Index5.4 / 10
- Tax Freedom Index4.1 / 10
- WiFi Index6.0 / 10
- Admin Ease Index5.6 / 10
- Healthcare Index5.2 / 10
- City Comfort Index5.4 / 10
- WeatherComfort Index6.6 / 10
- Banking Index6.9 / 10
- GeoStability Index7.1 / 10
- Justice & Order Index5.6 / 10
- Quality of Life Index5.6 / 10
- Open Society Index5.0 / 10
- Flight Index3.2 / 10
- Environmental Quality Index5.3 / 10
- English Index3.7 / 10
- Wealth Protection Index7.3 / 10
- AI Access Index5.8 / 10
- Economic Openness Index5.9 / 10
- Market Depth Index5.8 / 10
- ClimateShield Index5.7 / 10
Country snapshot
- Capital
- Dakar
- Population (approx.)
- 19,366,548
- Area (km²)
- 196,722 km²
- Currency code (ISO 4217)
- XOF
- Currency name
- West African CFA franc
- Main airport IATA code
- DSS
- Airport name
- Blaise Diagne International Airport
General facts
- Minimum monthly cost
- From $1,056/month
- Main languages
- French
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .sn
- Phone calling code
- +221
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 43%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident corporations taxed on worldwide income with foreign-source income included in the IS taxable base. Non-residents taxed only on Senegal-source income. Limited participation exemption (95 percent of qualifying dividends excluded). Treaty network covers approximately 10 conventions (France, Belgium, Italy, Qatar, Tunisia, Mauritius). WHT 10 percent on dividends to non-residents, reducible by DTT.
Standard IS rate of 30 percent on worldwide income for resident corporations. Concessionary 15 percent rate available for agréed companies under the Special Economic Zones regime (Loi 2017-06) and the Free Export Company status (Loi 95-34, EFE) subject to 80 percent export threshold. Mining and petroleum operate under separate codes. Pillar Two GloBE rules not yet implemented domestically as of May 2026.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals taxed on worldwide income. Foreign-source pension regime provides material relief: 40 percent allowance on pension taxable base plus 80 percent décote on the IR computed for foreign pensions credited to XOF resident account, effective rate below 5 percent on foreign pensions. No equivalent for other foreign-source income (rental, dividends, business). Treaty network covers approximately 10 conventions.
Progressive IR scale from 0 percent on annual income below to percent on the highest bracket (post-2022 reform, Loi de Finances 2023). Minimum Personal Income Tax (MPIT) of per year minimum even on zero-bracket income. Quotient familial system applies. Fiscal residence: 183 days physical presence per 365-day period, or foyer, or centre of vital interests in Senegal.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Senegal Single Global Contribution (Contribution Globale Unique, CGU)
AvailableSenegalese synthetic small-business tax regime (CGU) consolidating six separate taxes into a single annual payment for sole proprietors and…
Senegal Free Export Company Status (Statut d Entreprise Franche d Exportation, EFE)
AvailableSenegalese Free Export Company status (EFE) under Loi n° 95-34 du 29 décembre 1995 granting agréed export-oriented companies a reduced corporate…
Senegal Investment Code Concessionary Regime (Code des Investissements)
AvailableSenegalese Investment Code regime under Loi n° 2004-06 du 6 février 2004, integrated into the Code Général des Impôts since the 2012 reform,…
Senegal Special Economic Zones Regime (Zones Économiques Spéciales)
AvailableSenegalese Special Economic Zones regime under Loi n° 2017-06 du 6 janvier 2017 granting agréed companies operating in approved geographic SEZs a…
For individuals
Senegal Foreign-Source Pension Relief (Abattement 40 percent assiette plus décote 80 percent IR)
AvailableSenegalese fiscal regime granting foreign retirees a cumulative two-tier relief on foreign-source pensions.
You either qualify for Senegal's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Senegal. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Senegal lists several residency and mobility routes across work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Permit and Foreigner Identity Card (Permis de Travail et Carte d'Identité d'Étranger)
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Establishment Authorization for Self-Employed and Independent Business Activity (Autorisation d'Établissement pour Activité Commerciale Indépendante)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retiree Foreigner Identity Card (Carte d'Identité d'Étranger pour Retraités Étrangers)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Dependent Foreigner Identity Card for Family Members (CIE Dépendant pour Conjoint et Enfants Mineurs)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Foreigner Identity Card (CIE Étudiant)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Senegal.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.7 / 10Competitive cost of living
- Wealth Protection Index7.3 / 10Strong wealth protection index
- SafetyShield Index7.1 / 10Solid safety baseline
Weakest dimensions
- Flight Index3.2 / 10
- English Index3.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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