DGID progressive tax (0%–40%), CSS social security (5.6% employee). Annual computation per DGID bands.
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.
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