DGID progressive tax (0%–40%), CSS social security (5.6% employee). Annual computation per DGID bands.
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CSS employee contribution (5.6%) is fully deductible from taxable income before DGID is calculated. This reduces your taxable income and therefore your DGID tax.
Six annual bands: 0% on first XOF 630,000; 20% on XOF 630,001–1,500,000; 30% on XOF 1,500,001–4,000,000; 35% on XOF 4,000,001–8,000,000; 37% on XOF 8,000,001–13,500,000; 40% above XOF 13,500,000. These bands are applied annually against taxable income (after CSS deduction).
Yes — the employee CSS contribution (5.6%) is fully deductible from gross pay before calculating DGID tax. This reduces your taxable income and therefore your DGID tax. The employer's CSS contribution is a separate employer cost.
The Caisse de Sécurité Sociale (CSS) is the mandatory social security scheme in Senegal covering pensions, health insurance, and disability benefits. The employee contribution is 5.6% of gross salary, and this is fully tax-deductible.
DGID taxes must be filed and paid quarterly or monthly depending on your tax bracket, with final settlement by March 15 of the following year. CSS contributions are typically remitted monthly to CSS. Check with DGID (dgid.sn) for your specific filing schedule.
Senegal uses an annual computation. First, the employee's 5.6% CSS contribution is deducted from gross salary. The resulting taxable income is then run through the six progressive DGID bands (0%–40%) to determine income tax. Take-home pay equals gross minus CSS minus DGID tax.
The first XOF 630,000 of annual taxable income (after CSS deduction) is taxed at 0%. This means employees earning below approximately XOF 667,373 gross per year (XOF 630,000 / 0.944) pay no income tax — only the CSS contribution.
Employers pay the gross salary plus employer CSS contributions, which cover family allowances, workplace injury insurance, and retirement. The total employer social contribution rate varies but typically ranges from 15%–20% depending on the schemes applicable. Employers must also withhold and remit employee CSS and DGID tax.
Yes — the AfroTools Senegal PAYE calculator is completely free with no account required. It includes real-time DGID tax computation, CSS deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.
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