République du Sénégal — IR, TVA, IPS/CSS, Droits d'Accise 2026
💰 IR Calculator (Impôt sur le Revenu Salarial)
Calculate annual employment income tax under Senegal's progressive IR scale (Code Général des Impôts, Livre II). Top marginal rate: 35%. Tax-free threshold: 250,000 FCFA/year. All amounts in FCFA (XOF).
FCFA
FCFA
📌 Deductions & Reliefs:
IPS/CSS employee contributions (3.53%) are tax-deductible. A standard deduction for professional expenses applies (capped at 600,000 FCFA/year). Mortgage interest on primary residence is deductible. Dependant allowances: 300,000 FCFA per child (max 4 children), 150,000 FCFA for spouse if single earner. The tax-free threshold of 250,000 FCFA/year means no IR on income below this level. Tax year: 1 Jan – 31 Dec.
📊 DGI Barème IR 2026
Progressive employment income tax scale for individuals resident in Senegal, per the Code Général des Impôts (CGI) as administered by the Direction Générale des Impôts (DGI).
Lower Limit (FCFA)
Upper Limit (FCFA)
Fixed (FCFA)
Rate %
0
250,000
0
0%
250,001
600,000
0
5%
600,001
1,200,000
17,500
10%
1,200,001
2,400,000
77,500
15%
2,400,001
4,800,000
257,500
20%
4,800,001
8,000,000
737,500
25%
8,000,001
12,000,000
1,537,500
30%
12,000,001
Above
2,737,500
35%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 250,000 FCFA of annual income is exempt from tax.
🏢 IPS/CSS Contribution Rates
Item
Employee
Employer
IPS/CSS Pension
3.53%
12.00%
Health Insurance (AME)
—
4.00%
Work Injury (AT/MP)
—
2.00%
Family Allowances
—
6.00%
Total
3.53%
24.00%
📌 Note:
IPS (Institution de Prévoyance Sociale) / CSS (Caisse de Sécurité Sociale) manages retirement pensions, health, work injury, and family benefits. Both employee (3.53%) and employer contributions are tax-deductible for IR purposes.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 18% (CGI, Livre IV). Reduced rate: 10% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education, residential rent.
FCFA
📌 TVA in Senegal:
TVA is governed by the Code Général des Impôts (CGI, Livre IV). The standard rate of 18% applies to most goods and services. The reduced rate of 10% applies to certain essential goods, restaurant/catering services, hotel accommodation, and entertainment. Zero-rated items include exported goods/services, unprocessed agricultural products, rice, millet, sorghum, bread, and certain basic foodstuffs. Exempt supplies include financial/insurance services, medical services, educational services, and residential rent.
👥 IPS/CSS Calculator (Social Security)
Calculate mandatory social security contributions under the IPS/CSS system (Institution de Prévoyance Sociale / Caisse de Sécurité Sociale). Covers retirement pensions, health insurance, work injury compensation, and family allowances.
FCFA
📌 IPS/CSS Benefits:
The IPS/CSS system provides: retirement pension (after minimum 15 years of contributions, at age 55), invalidity benefit, survivor's pension (widow/widower and dependent children), funeral grant, health insurance coverage (AME), work injury / occupational disease compensation, and family allowances (allocations familiales). Both employee (3.53%) and employer contributions are tax-deductible for IR purposes.
🍺 Droits d'Accise Calculator (Excise Duty)
Senegal excise duties under the CGI (Livre III). Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
FCFA
FCFA
%
📌 Droits d'Accise in Senegal:
Excise duties are governed by the CGI (Livre III) and administered by the DGI. Motor vehicle excise rates vary by engine capacity (10–40% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (50%) excise. Petroleum products are subject to specific taxes plus additional levies (Road Fund, etc.). Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 18% is applied on top of the excise-inclusive price.