This article provides a clear overview of the complete framework for tax residency rules for individuals in Senegal as of 2025, based exclusively on the official regulations and criteria in force. This guide outlines the current legal tests applied to determine whether a person is considered a tax resident in Senegal, highlighting both the main principles and specific criteria relevant to international professionals and globally mobile individuals.
Key Tax Residency Criteria for Senegalese Individuals
Senegal’s approach to tax residency is centered around substantive connection, with particular focus on habitual residence and economic interest in the country. There are no minimum physical presence requirements, and several globally common tests—such as the 183-day rule or the citizenship test—do not apply.
| Test | Applies in Senegal (2025) | Notes |
|---|---|---|
| 183-Day Presence Requirement | No | No minimum number of days is set for residency |
| Habitual Residence | Yes | Permanently or habitually living in Senegal leads to tax residency |
| Center of Economic Interests | Yes | Having main economic activities in Senegal triggers residency |
| Center of Family Interests | No | This criterion is not used in Senegal |
| Citizenship-Based Taxation | No | Citizenship status alone is not decisive |
| Extended Temporary Stay | No | No explicit rule for extended temporary presence |
Minimum Days of Stay Requirement
Unlike jurisdictions that rely on a counting-days approach, Senegal does not require individuals to spend a minimum number of days, such as 183 days, in the country to be classified as a tax resident. The current regulation explicitly sets the minimum days of stay to zero for the application of individual tax residency law in 2025.
Main Residency Triggers for Individuals
Senegal applies the following main rules to establish tax residency for individuals:
- Habitual Residence: Individuals who maintain their habitual residence in Senegal are subject to Senegalese tax residency status.
- Center of Economic Interests: If a person’s principal economic interests (such as primary employment, professional activities, or business management) are centered in Senegal, they are regarded as a tax resident.
- Professional Activity Rule: Any individual engaging in active professional work in Senegal—excluding purely subsidiary (minor) activities—is automatically considered a tax resident, regardless of their physical presence or duration in the country.
Summary Table – Senegal Tax Residency Determination (2025)
| Test / Rule | Description | Is Residency Triggered? |
|---|---|---|
| Minimum Days of Stay | No required duration of stay | No |
| Habitual Residence | Lives habitually/permanently in Senegal | Yes |
| Center of Economic Interests | Main economic/professional activity in Senegal | Yes |
| Professional Activity | Engaged in non-subsidiary professional activity | Yes |
Important Observations for 2025
The framework for 2025 confirms that in Senegal, you do not need to spend a single day in the country if certain substantive ties exist. Habitual residence, or having your main economic interests or professional activity in Senegal, are the deciding factors. Notably, citizenship, habitual physical presence thresholds (such as the 183-day rule), and family-centered tests do not feature as residency triggers in Senegalese law at present.
Professional Activity in Senegal: Automatic Residency
A standout element for 2025 is that any individual conducting a professional activity in Senegal, except for minor ancillary activities, is automatically classified as a tax resident. This applies regardless of physical presence, making Senegal’s rules highly reliant on qualitative economic connections rather than quantitative measures such as days in-country.
Pro Tips: Navigating Tax Residency in Senegal
- Always assess where your main economic and professional activities are based—living abroad does not prevent Senegalese tax residency if these are in Senegal.
- If you maintain a habitual residence in Senegal, be prepared to meet local tax obligations, even if you spend significant time elsewhere.
- Professional activity conducted in Senegal, except for truly minor tasks, is sufficient grounds for tax residency. Review all Senegal-linked work engagements carefully before assuming non-resident status.
- Official criteria do not reference physical day-counts or citizenship, so focus your documentation and evidence on economic and residence ties for any residency status discussions with authorities.
Additional Reference
For further official details or updates regarding the Senegalese tax code, you can visit the main page of the Direction générale des Impôts et des Domaines: https://www.impotsetdomaines.sn
In summary, the 2025 Senegalese tax residency rules concentrate exclusively on substantive and factual ties—especially habitual residence and economic interest—rather than on simple presence or citizenship principles. If your main professional interests, business activities, or permanent home are in the country, you are likely considered a resident for tax purposes, irrespective of the number of days spent in Senegal. Understanding these triggers is critical for structuring your economic life and meeting your legal obligations in Senegal.