The second-largest economy in the UEMOA zone, Senegal attracts investors with its stability and its oil and gas developments. Through our senior partner in Dakar — Managing Partner of PKF Rubiks — we advise on corporate taxation, local-content contracts, financial licences and data protection (CDP).
| Capital / business centre | Dakar / Dakar |
|---|---|
| Monetary zone | UEMOA — CFA franc (XOF) |
| Corporate income tax | 30% |
| VAT | 18% |
| Key sectors | hydrocarbons, financial services, construction, agri-food, digital |
| Regulators and administrations | DGID, APIX, CDP, BCEAO, ARTP |
| Mobile money | Wave, Orange Money, Free Money |
APIX centralises formalities, in principle within 48 to 72 hours; the company must then obtain its NINEA and register with IPRES and the CSS.
Yes: fees paid to non-resident providers bear a withholding tax unless a more favourable tax treaty applies.
Any processing of data relating to Senegalese residents is subject to the 2008 law and to formalities before the Commission de protection des Données Personnelles.
Senegal has replaced its 1997 Labour Code outright. Law No. 2026-19 of 3 September 2026 — 462 articles across fifteen titles, in force since 18 September 2026 — rewrites fixed-term contracts, creates a full regime for telework and workplace harassment, extends maternity leave, and reshapes dismissal and subcontracting liability. Here is what an employer operating in Senegal needs to check first.
Côte d'Ivoire's 2026 fiscal annex reverses the burden of proof in transfer pricing audits and creates an advance pricing agreement mechanism — while Senegal runs a more codified, threshold-driven regime next door. What this means for a group's documentation strategy across the zone.
Ehorodou Bekoin, Co-Founding Partner of Praxis Advisory FWA, was invited to the official opening of PKF's new office in Conakry, Guinea on 7 August 2026 — a network he was part of earlier in his career.
Law No. 2021-25 of 12 April 2021 replaced Senegal's 1994 pricing and consumer framework with a far more detailed regime — mandatory invoicing content, a list of unfair contract terms, a statutory cooling-off right for distance and doorstep sales, and rules that reach foreign sellers whose activity affects the Senegalese market. Here is what a business selling to consumers in Senegal needs to check in its contracts and sales process.
Papa Bathie Gueye, Senior Partner, Dakar.
Frequent searches: tax advisor Dakar, business lawyer Senegal, company formation Dakar.
Recherches fréquentes (Sénégal) : conseil fiscal Dakar, avocat d'affaires Sénégal, création d'entreprise Dakar.
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