The verdict in three sentences
To launch a micro digital activity at the lowest cost, the auto-entrepreneur status (simplified regime, Single Global Contribution) is unbeatable: no capital required, free or near-free NINEA registration, light accounting. It stays optimal as long as your commissions or fees remain modest, under a services turnover cap on the order of 50,000,000 FCFA/yr. Beyond that, or as soon as you want to protect your assets and deduct expenses, you switch to a SUARL.
The minimal cost to get started
An introducer or web freelancer needs no heavy structure to collect their first commissions. The auto-entreprise lets you exist legally, have a NINEA, and invoice, without tying up capital or paying a notary.
| Item | Auto-entrepreneur | SUARL |
|---|---|---|
| Required capital | 0 FCFA | 100,000 FCFA (practice) |
| Setup fees | Near zero (NINEA) | 25,000 to 50,000 FCFA + articles |
| Accounting | Light | Full + annual balance sheet |
| Accountant | Optional | ~150,000 to 400,000 FCFA/yr |
| Asset protection | No | Yes |
| Setup time | 1 to 3 days | 3 to 8 days |
Charges and taxation: the two regimes compared
The key difference is the taxation method. The auto-entrepreneur pays a flat Single Global Contribution that replaces several taxes. The SUARL pays 30% corporate tax on net profit and charges VAT above the threshold.
| Tax element | Auto-entrepreneur (CGU) | SUARL |
|---|---|---|
| Services turnover cap | ~50,000,000 FCFA/yr | None |
| Main taxation | Flat CGU | 30% corporate tax on profit |
| VAT | Exempt below threshold | 18% above threshold |
| Tax base | Turnover | Net profit |
| Expense deduction | Limited/flat | Real and full |
| Reporting duties | Simplified | Balance sheet + tax return |
Key point: the auto-entrepreneur is taxed on turnover (via the flat CGU), whereas the SUARL is taxed only on net profit. When your real expenses become significant, the SUARL can therefore pay less tax despite a headline 30% rate.
Trigger thresholds to switch to a SUARL
| Signal | Stay auto-entrepreneur | Switch to SUARL |
|---|---|---|
| Annual turnover | < 15,000,000 FCFA | Nearing the ~50M cap |
| Net commissions | < 1,000,000 FCFA | > 1,000,000 FCFA recurring |
| Deductible expenses | Low | High (office, staff, ads) |
| Credibility need | Low | Large-account clients |
| Legal risk | Low | High-stakes contracts |
The auto-entreprise and the Kolonell introducer program
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
You can join the Kolonell introducer program from the auto-entrepreneur status and invoice your per-pole commissions.
| Pole | Sale commission | Recurring |
|---|---|---|
| Showcase site | 15% | 5% |
| E-commerce | 12% | — |
| Marketplace | 10% | — |
| Institutional | 8% | — |
Start light: your first 15% showcase commissions fund the upgrade to a SUARL as volume grows.
Mini case study
Awa, a freelance graphic designer in Dakar, also becomes an introducer. As an auto-entrepreneur she invoices in 2026: 3 showcase sites (commissions 3 x 75,000 = 225,000 FCFA) and her design services (4,000,000 FCFA turnover). Total turnover: ~4,225,000 FCFA, well below the cap. She stays an auto-entrepreneur and pays her flat CGU. In 2027, targeting 15,000,000 FCFA turnover with real expenses of 3,000,000 FCFA, she simulates the SUARL and finds that taxing 30% on net profit becomes more favorable: she prepares the switch.
FAQ
What is the auto-entrepreneur cap in 2026? For a services activity, the turnover cap order of magnitude is around 50,000,000 FCFA/yr. Beyond that, the simplified regime no longer applies.
What does registration cost? NINEA registration is free or very low cost. It is the cheapest status to exist legally, with no capital or notary.
Do you pay VAT as an auto-entrepreneur? Below the threshold, you benefit from VAT exemption. This can be an advantage with individual clients, but a drawback with business clients who reclaim VAT.
When should you really switch to a SUARL? As soon as your recurring net commissions exceed 1,000,000 FCFA/yr, your deductible expenses rise, or you target large-account clients who require a real company.
Can you combine freelancing and introducing under the same status? Yes, an auto-entrepreneur can invoice both services and referral commissions, as long as the total stays under the turnover cap.
Let's talk about your project. Start light as a Kolonell introducer, and we'll tell you when and how to switch to a SUARL. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
