塞内加尔移动行业税收：财政负担的比较.pptxVIP

MobileSectorTaxation:ComparativeFiscalBurdeninSenegal

December2025

ThemobiletelecommunicationssectorinSenegalfacesahighlycomplexandburdensometaxenvironment.Thisincludesnumerousgeneraland

sector-specifictaxesandfeesimposedonbothconsumersandoperators.Suchcomplexityresultsinahighoveralltaxburdenandsignificantly

increasescompliancecostsforoperators.Thesefiscalchallengeshinderinvestmentininfrastructure,limitnetworkexpansion,andreduceservicequality,therebyslowingdigitalinclusionandbroadersocioeconomic

development.

ThisbriefassessesthefiscalburdenonthemobilesectorandcomparesitwiththeretailfinanceandgoldminingsectorsinSenegal.

1.Introduction

2.Hightaxationofmobile

consumersandoperators

Taxname

Taxrateanddetails

Taxtype/base

Corporatetaxes

Corporateincometax(CIT)

[Impôtsurlessociétés]

30%oftaxableincomelessallowabledeductions

Profit

MinimumCIT

[Impôtminimumforfaitaire]

0.5%ofrevenueasminimumCIT,ifminimumtaxisgreaterthanactualtaxliability(N/A)

Revenue

Employmenttaxes

Payrolltax

[Contributionforfaitaireàlachargedesemployeurs]

3%ofwages

Labourcosts

Pensioncontributions

[ContributionsaInstitutionde

PrévoyanceRetraiteauSénégal]

8.4%(generalregime)

3.6%(additionalcontributionsregime)

Labourcosts

Familybenefitscontribution

7%ofwages

Labourcosts

Accidentatworkandillnesscontributions

1%/3%/5%forwork-relatedaccidents/illness

2%-7.5%fornon-work-relatedillness

Labourcosts

Consumptiontaxes

Customsduty

[DroitsdeDouane]

Mobilephones:0%

Basestations:10%

Towers,masts,computers,andlaptops:5%

SIMcards:20%

Costofgoods/

services

Statisticalcharge

[RedevanceStatistique]

1%onimportedgood/servicesfromthirdcountries

Costofgoods

CommunitySolidarityTax

[PrélèvementCommunautairedeSolidarité]

0.8%ontheimportsvalue

Costofgoods

EconomicCommunityofWest