Business Guide Updated January 2026

Work & Business in Senegal Visene

Legal Structures

SARL, SAS, Entreprise individuelle

Entreprise individuelle

Registration

APIX fast-track

48 hours minimum

Corporate Tax

30%

Standard corporate rate

NINEA

Mandatory

required to issue invoices legally

Working in Senegal as a Foreign National

Employed by a Senegalese Company

Work Permit Requirements

You need a work permit (autorisation de travail) issued by the Ministere du Travail. Your employer applies on your behalf. This is often combined with your CIE application.

Processing: 4-8 weeks.

Freelance & Remote Work

Self-Employed / Freelance

You can operate as an entrepreneur individuel (sole trader) without a work permit, provided you register your activity and obtain a NINEA.

This is the simplest option for freelancers and consultants.

Remote Workers

Remote Workers Employed Abroad

There is currently no digital nomad visa in Senegal. Remote workers employed by a foreign company technically need a long-stay visa but in practice operate without issues for stays under 90 days.

Longer stays require legal advice.

Labor Law Basics

OHADA Framework & Employment Rules

Senegal follows the OHADA business law framework common to francophone West Africa. Employment contracts must be in writing for contracts over 3 months.

Minimum wage (SMIG): approximately 60,000 XOF/month (~90 EUR).

Notice periods and termination procedures are regulated — consult a local labor lawyer before hiring.

Legal Structures for Your Business

Most Common

SARL (Societe a Responsabilite Limitee)

The equivalent of a limited liability company. Protects your personal assets from business liabilities.

Minimum 1 shareholder. Minimum share capital: 100,000 XOF (~150 EUR). Requires a notary for incorporation.

Governed by a manager (gerant). Best for: consultancies, small businesses, service companies, local partnerships.

Most Flexible

SAS (Societe par Actions Simplifiee)

More modern structure with flexible governance. Easier to bring in investors and issue shares.

No minimum share capital.

Preferred by startups seeking funding. Requires a notary.

Simplest Option

Entreprise individuelle (Sole trader)

No legal separation between you and your business. No share capital required.

Easiest to set up (register directly via APIX). Limited liability exposure.

Best for: freelancers, consultants, small individual activities. Revenue ceiling before reclassification applies.

APIX Registration — Step by Step

APIX (Agence de Promotion des Investissements et Grands Travaux) is the Senegalese investment promotion agency. It operates a one-stop-shop business registration service that significantly reduces the time and complexity of company formation.

Step 01

Prepare your documents

Articles of association (statuts), drafted and notarized by a Senegalese notary. ID documents for all shareholders. Proof of registered address in Senegal.

Step 02

Visit the APIX Center

Visit the APIX center in Dakar (or submit online for some entity types). APIX processes registrations from multiple government agencies simultaneously.

Step 03

Obtain your NINEA

This is your tax identification number, issued by the Direction Generale des Impots. Required for all legal invoicing.

Step 04

Register with the RCCM

Register with the RCCM (Registre du Commerce et du Credit Mobilier) at the Tribunal de Commerce. This is your official business registration number.

Step 05

Open your business bank account

Open your business bank account and deposit share capital (for SARL/SAS).

Timeline

Registration Processing Time

48 hours for some simple structures via APIX’s fast-track. 1-2 weeks for more complex structures.

The bottleneck is almost always the notary and the bank account.

Need Expert Help With This Step?

Our concierge has done it hundreds of times

Book a free call

Tax Basics & Quarterly Filings

NINEA

Tax Identification Number

Your unique tax identification number. Mandatory on all invoices, contracts, and official documents.

Corporate Income Tax

IS — 30% Standard Rate

Corporate Income Tax (IS): 30% standard rate on net profits. Filing: annual, due 3 months after fiscal year end.

VAT (TVA)

Quarterly Filing & Payment

Standard rate 18%. Required if turnover exceeds 50 million XOF/year (~76,000 EUR). Quarterly filing and payment.

Payroll Taxes

IPRES & CSS Contributions

If you employ staff, you must declare and pay IPRES (pension) and CSS (social security) contributions monthly.

IPRES: 14% employer + 5.6% employee. CSS: 7% employer.

Annual Business License

Patente

Annual tax based on turnover. Due in January for the current year.

Practical Advice

Hire a Local Expert-Comptable

Hire a local expert-comptable (certified accountant) from the beginning.

Monthly retainer: 50,000-200,000 XOF depending on complexity.

Non-compliance penalties are significant and accumulate quickly.

Download the complete Checklist

Download the complete checklist as PDF — enter your email and we’ll send it instantly.

Concierge Support

Need help navigating banking in Senegal?

We help International residents prepare documents, open bank accounts faster, and set up mobile money smoothly after arrival.