Living in Senegal: seven-tier income brackets, resident card and domicile as defined by the convention

The Directorate General of Taxes and State Property (DGID) publishes an income tax scale with seven brackets, ranging from 0 % up to 630,000 FCFA to 43 % above 50 million FCFA. For stays exceeding three months, the French Ministry of Foreign Affairs indicates that a resident permit is mandatory. The Senegalese criteria for tax residency are not detailed here: between France and Senegal, Article 2 of the tax treaty is the determining factor. This page does not address the taxation of non-residents, dividends, or capital gains under domestic law.

The scale published by the DGID

The "Laws and Regulations" page of the DGID website displays the following table. It refers to the 2025 edition of the General Tax Code, does not include a specific publication date, and indicates "© 2026" in the footer.

The table makes no mention of family allowances, deductions, or the non-resident tax regime. No numerical examples are provided: applying these rates to a real-life situation requires knowledge of these rules, which are governed by the General Tax Code and should be verified with the DGID (French Directorate General of Taxes).

Tax domicile: what the Franco-Senegalese convention says

The Senegalese definition of domestic tax residence is not detailed here. For situations involving France and Senegal, Article 2 of the convention, in its consolidated version, establishes the following criteria for a natural person:

1. the place where she has her permanent home, that is to say the center of her vital interests, the place with which her personal relations are closest; ;
2. failing that, the State where she stays the longest; ;
3. equally, the State of which she is a national; ;
4. If she is not a national of either country, the higher administrative authorities decide by mutual agreement.

Legal entities are domiciled at the location of their registered office. This order of criteria does not replace the French rule of Article 4 B of the General Tax Code, which is discussed on our dedicated page.

Income circulating between France and Senegal

The convention, in its consolidated version, caps the tax levied by the source state on dividends, interest, and royalties at 15% of the gross amount for beneficial owners resident in the other state. Capital gains on real estate are taxable in the state where the property is located. For salaries, the exception for stays not exceeding 183 days in the tax year requires three conditions to be met, including an employer not domiciled in the other state. Our page on the convention details these articles.

Staying in Senegal: visa and resident card

According to the "Entry and Residence" page of France Diplomatie, updated on September 29, 2026:

• French nationals are exempt from visa requirements for stays of less than three months; ;
• the passport must be valid for more than six months; ;
• For stays longer than three months, a resident card is mandatory and must be requested in Senegal.

Social protection

According to the CLEISS fact sheet, 2026 edition, the employee social security system is based on three organizations: the Social Security Fund (CSS), which manages family benefits and workplace accidents, the Senegalese Pension Provident Institution (IPRES), which manages basic and supplementary pensions, and the health insurance institutions (IPM). The fact sheet does not provide contribution rates and does not address the situation of an employee seconded from France.

What this page does not cover

It does not provide information on Senegalese tax residency, non-resident taxation, dividend and capital gains tax, wealth tax, or local savings. These matters fall under the General Tax Code of Senegal, which should be verified with the DGID (General Directorate of Taxes and Duties). Balmont Conseil is neither a law firm nor a local tax advisor: local tax matters must be assessed by a professional based in Senegal. French tax issues, such as the departure tax return, declared accounts, and exit tax, are addressed in our pages on tax residency.

What changes depending on your situation

• Your length of stay and the location of your home, year by year.
• The nature of your income: salary, dividends, interest, royalties, capital gains.
• The location of your real estate.
• Your status: local employee, seconded, self-employed.

The rule depends on your situation. No results are guaranteed.