Senegal VAT (TVA) Guide for 2026: Rates, Registration & Compliance
Senegal's standard VAT (TVA) is 18%. This guide covers registration, the rules for foreign digital services, and filing obligations.
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Key Takeaways
Senegal charges 18% TVA on most goods and services, with a reduced 10% rate on licensed tourist accommodation, administered by the Direction Générale des Impôts et des Domaines (DGID) [1]. There is no turnover threshold, so a single sale to a Senegalese customer triggers VAT [2]. Under article 355 bis, enforced from July 2024, non-resident digital suppliers register online and collect VAT from business and individual customers alike [1][2]. SaaS, digital services, and clothing are taxable at 18%, and unprocessed food, health, and education are exempt [1].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Senegal's VAT standard rate is 18% on most goods and services, including digital supplies, with a reduced 10% rate on services from licensed tourist accommodation [1]. Exporters may recover input VAT even though no domestic supplies are technically zero-rated [1]. The tax authority is the Direction Générale des Impôts et des Domaines (DGID).
Rate | Applies to |
|---|---|
Standard 18% | Most goods, services, digital supplies |
Reduced 10% | Licensed tourist accommodation services |
Exempt | Health, education, financial services, exports |
Senegal VAT Calculator
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Senegal · TVARates as of August 2026. Source: DASP: Guide fiscal des PME (opens in a new tab); DGID: VAT on digital services (opens in a new tab).
Senegal · Standard rate
18%
TVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Senegal has no turnover threshold — a single sale to a Senegalese customer triggers VAT obligations [2]. For digital services under article 355 bis, enforced from 1 July 2024, VAT is collected by a Senegal-established intermediary if the supply runs through its platform, or by the foreign provider directly through simplified online registration [1][2]. For B2B sales, a registered non-resident collects the VAT itself; the Senegalese business withholds and remits it only when the supplier cannot show it is registered [1].
How to register for Senegalese VAT:
Confirm your digital supplies reach customers in Senegal.
Register online through the DGID simplified regime for non-residents.
Receive your registration.
Charge 18% VAT on B2C supplies.
File and remit quarterly, by the 20th of the month following each calendar quarter.
Filing frequency & deadlines
Domestic VAT returns are filed monthly, with the return and payment due within 15 days after the end of the month in which the taxable event occurs [1]. Non-resident digital suppliers registered under article 355 bis file and remit quarterly, by the 20th of the month following each calendar quarter, online through the DGID [2].
Exemptions
Exempt supplies include health care, unprocessed food, education, banking and insurance, farming and fishing, exports of goods and services, renewable-energy equipment, and agricultural equipment through 31 December 2026 [1]. No supplies are technically zero-rated, but export activities allow input-VAT recovery [1]. SaaS and digital services supplied to Senegalese customers are taxable at 18% [1].
Penalties
Late payment carries 5% interest plus 0.5% per month of delay [1]. Non-payment attracts a 25% penalty, rising to 50% where VAT was collected but not remitted, under the General Tax Code [1].
Sources
Verified July 2026 against DGID guidance and the General Tax Code.
Frequently asked questions
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