DT16651 | Double Taxation Relief Manual: Senegal: admissible taxes

Under the 2015 treaty

• the income tax on companies

• the minimum income tax on companies

• the income tax on individuals

• the capital gains tax on developed and undeveloped land

Admissible for unilateral relief

• The income tax on individuals

• The income tax on companies

Inadmissible

• Business licence tax.

• Real property tax.

• Land tax.