# Senegal VAT (TVA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/africa/senegal
Published: September 22, 2026

Senegal's standard VAT (TVA) is 18%. This guide covers registration, the rules for foreign digital services, and filing obligations.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## 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

## 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

- [Direction Générale des Impôts et des Domaines (DGID) — Senegal](https://www.dgid.sn)

- [PwC — Senegal VAT overview](https://www.pwc.co.za/en/publications/vat-in-africa.html)

Verified July 2026 against DGID guidance and the General Tax Code.

## Frequently asked questions

### What is the Senegal VAT rate in 2026?

18% on most goods and services, with a reduced 10% rate for licensed tourist accommodation services [1].

### Do foreign digital sellers register for VAT in Senegal?

Yes, from the first sale — there is no turnover threshold. Digital-services VAT under article 355 bis has been enforced since July 1, 2024 [1][2].

### How are B2B digital sales taxed in Senegal?

A registered non-resident charges 18% VAT on B2B sales too; the Senegalese business withholds and remits the VAT only when the supplier cannot prove it is registered [1].

### Is SaaS taxable in Senegal?

Yes. SaaS and digital services supplied to Senegalese customers are taxable at 18% [1].

### When are Senegalese VAT returns due?

Monthly, with the return and payment due within 15 days after the end of the month of the taxable event [1].

### What is the penalty for late Senegalese VAT?

5% interest plus 0.5% per month for late payment, a 25% penalty for non-payment, and 50% where VAT was collected but not remitted [1].