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.
Last updated
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 |
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 July 1, 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 December 31, 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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