Multinational enterprises with operations in Senegal are not obliged to file country-by-country reports (CbCR) for the FY 2023-2024.
Senegal’s tax administration, the Directorate General of Taxes and Domains (DGID), announced in a social media post on 18 September 2025, that it has suspended requirements for MNEs to file country-by-country reports (CbCR) for the 2023 and 2024 financial years.
However, the DGID provided clarification that while the CbCR obligation remains active under the General Tax Code, the filing requirements for companies meeting these conditions have been temporarily suspended for two fiscal years.
The obligation to file the CbC report applies to companies established in Senegal that meet one of the following conditions:
- Being owned, directly or indirectly, by a legal entity established in a State that does not require the filing of a country-by-country report, but which would be required to file such a report if it were established in Senegal;
- Being owned, directly or indirectly, by a legal entity established in a State not included on the list referred to in paragraph 8 of Article 31 ter of the General Tax Code, but with which Senegal has concluded an agreement for the exchange of tax information;
- Being owned, directly or indirectly, by a legal entity established in a State included on the list referred to in paragraph 8 of Article 31 ter of the General Tax Code, which is required to file a CbC report under that State’s legislation, but where that State’s tax administration has notified Senegal’s tax administration of a systemic failure of the parent entity’s State of residence, whether directly or indirectly.
The CbCR requirements in Senegal were introduced through Law No. 2018-10 on 30 March 2018, and retroactively applied from 1 January 2018.
