Senegal Salary Calculator 2026 - IR + IPRES
Free Senegal salary calculator (2026): estimate take-home pay for employees and the self-employed. Progressive income tax (IR) 0-40% with the family-parts reduction, the 30% professional abatement, IPRES pension and TRIMF. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Senegal (2026)
Educational model - not a DGID assessment, not a tax return, not tax advice. Currency XOF (CFA franc).
Employee (salarie)
- IR is progressive (CGI art. 173): 0% up to 630,000, then 20%, 30%, 35%, 37% and 40% over XOF 13,500,000/year. Rates apply marginally.
- Net taxable income = gross minus the employee IPRES contributions minus a 30% professional-expense abatement (capped at XOF 1,800,000/year = 150,000/month).
- Family-burden reduction (art. 174): a reduction of the IR by a percentage that depends on the number of parts (1 single / 1.5 married + 0.5 per dependent child, capped at 5 parts), bounded by a per-parts minimum and maximum. At 1 part the reduction is zero.
- IPRES employee: General Scheme 5.6% (ceiling 432,000/month); cadres (executives) add the Complementary Scheme 2.4% on the slice 432,000 - 1,296,000. Employer: RG 8.4% + RC 3.6% + CSS family allowances 7% + work injury 1-5% (CSS ceiling 63,000/month).
- TRIMF: a fixed head-tax whose official amounts (art. 246) are 900 / 3,600 / 4,800 / 12,000 / 18,000 / 36,000 per year (= 75 / 300 / 400 / 1,000 / 1,500 / 3,000 per month, cap 3,000). The amounts are modelled; the income cut-points are approximated on monthly gross (art. 246 keys them on net annual income). SMIG 2026 about XOF 64,223/month.
Sources: DGID - tax authority, CLEISS - contributions in Senegal (IPRES/CSS).
Self-employed (regime du reel)
- The same IR scale (art. 173) and the same family reduction (art. 174) apply to net professional profit (revenue minus deductible expenses). The 30% salary abatement does not apply to business income.
- Out of scope (documented alternatives): the CGU (Contribution Globale Unique, a single turnover tax about 2% goods / 5% services, turnover up to 50M goods / 25M services) and the IMF (personal minimum fiscal). IPRES covers employees only.