Senegal

Western Africa · SN · 18 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of dwelling in Senegal
• permanent residency in Senegal
• professional activity in Senegal (other than merely subsidiary activities)
• centre of economic interests in Senegal
• centre of business in Senegal
• physical presence of more than 183 days in any 365‑day period

Tax residence is based on factual connections such as permanent home, economic interests, business activity, or 183+ days of presence; ending residence is generally achieved by relocating so these conditions are no longer met and falling below the 183‑day test, with no explicit multi‑year tail or citizenship tie in the official criteria.

Source: OECD – summary of Senegalese domestic tax law / General Tax Code

Tax treaty network (18)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.