Droit fiscal au Sénégal : le guide complet pour entreprises et investisseurs

Droit fiscal au Sénégal : le guide complet pour entreprises et investisseurs

by Sunulex Lawyers | May 11, 2026 | Tax law

Strategic gateway to West Africa, Senegal offers investors a stable legal environment, harmonized by OHADA law and supported by a renewed incentive framework.

Nevertheless, the success of an investment project—whether it's an industrial setup, a real estate operation, a joint venture, or an acquisition—depends largely on the quality of the legal structuring adopted from the outset.

A harmonized and clear legal framework

Senegal is a member of OHADA, whose Uniform Acts form the bedrock of business law: commercial companies, securities, collective proceedings, arbitration, and accounting law.

This regional harmonization offers foreign investors appreciated legal predictability and facilitates cross-border operations in the WAEMU and ECOWAS region.

In addition to this foundation, there are structuring national texts: Investment Code, Mining Code, Petroleum Code, General Tax Code, as well as special regimes for special economic zones.

Choosing the right legal structure

The choice of legal structure affects taxation, governance, partner liability, and operational flexibility.

  • SARL and SAS: adapted for SMEs and group subsidiaries, with flexible governance and liability limited to contributions.
  • Public limited company (PLC) Recommended for large-scale projects, fundraising, and companies planning to go public.
  • Branch or representative office: useful for testing a market or executing a spot contract.
  • Civil real estate company (SCI) frequently used for land and asset transactions.

Benefit from incentive programs

The Investment Code and sectoral frameworks provide targeted tax and customs advantages: temporary exemptions, VAT suspensions on imports, investment tax credits, and specific provisions for SEZs.

APIX is the one-stop shop for approving eligible projects and administrative support.

Sunulex Support

Sunulex intervenes at every stage of the investment cycle:

  • Legal feasibility audit
  • Choice of legal vehicle
  • Drafting of bylaws and shareholders' agreements
  • Contract negotiation
  • Registration formalities
  • Approval requests
  • Acquisition due diligence
  • Joint venture structuring

Our approach combines OHADA expertise, in-depth knowledge of the Senegalese institutional ecosystem, and the ability to engage with international partners.

Are you considering an investment in Senegal?
Contact Sunulex for a free, confidential, and tailored legal assessment.


Suggested internal links: Tax law · OHADA Law · Business litigation