The verdict in three sentences
Your referral commissions are not a tax-free gift: they are taxable income that the DGID can reconstruct from the payments you receive. Depending on your status, you fall under the BNC (non-commercial) or BIC (commercial) regime, and a withholding tax may already have been deducted by the payer. The golden rule: set aside 20 to 30% of every commission so the tax notice never catches you off guard.
Which regime by structure
The tax regime depends on how you operate. A one-off referral by an individual, regular activity, and a company are not treated the same way.
| Profile | Category | Taxation | Possible withholding |
|---|---|---|---|
| Occasional individual | Misc income / BNC | Progressive income tax | Yes (BRS) |
| Entrepreneur status | Flat rate | Global contribution | Variable |
| Sole proprietorship | BIC or BNC | Income tax scale | Depends on client |
| SUARL (corporate) | Company profit | 30% corporate tax | Not on the company |
The withholding tax (BRS) is common: when a company pays you a commission, it may already deduct a percentage and remit it to the State. That withholding is then credited against your final tax.
Income tax scale and worked example
Senegal's income tax scale is progressive by bracket (2026 order of magnitude). Here is a simplified illustration on commission income.
| Annual income bracket (FCFA) | Indicative rate |
|---|---|
| 0 - 630,000 | 0% |
| 630,001 - 1,500,000 | 20% |
| 1,500,001 - 4,000,000 | 30% |
| 4,000,001 - 8,000,000 | 35% |
| > 8,000,000 | 40% |
On 3,000,000 FCFA in commissions, after an expense allowance and applying the bracket scale, net tax lands in a ballpark of 400,000 to 700,000 FCFA depending on your family situation (shares) and deductible expenses. Hence the value of provisioning.
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Mini case study
Moussa, a referral partner in Thies, collects 3,000,000 FCFA in commissions in 2026. He already had a 5% withholding deducted, i.e. 150,000 FCFA. After filing, his estimated total tax is 550,000 FCFA. The withholding already paid is credited: he therefore owes 400,000 FCFA. Since he had set aside 25% (750,000 FCFA) in a separate account, he pays stress-free and keeps the surplus. Without provisioning, this bill would have caught him short.
FAQ
Must I declare a commission received only once? Yes. Even a single referral is taxable income to be declared. The DGID increasingly cross-checks bank and mobile money flows, so an undeclared inflow is traceable.
What is withholding tax on a commission? When a company pays you, it may deduct a percentage (the BRS) and remit it directly to the State. You deduct that already-paid amount from your final tax to avoid double taxation.
How much to set aside per commission? A prudent ballpark is 20 to 30% of the gross. For 1,000,000 FCFA received, put 200,000 to 300,000 FCFA in a separate account until filing.
Does the SUARL status change the tax? Yes. The SUARL pays corporate tax (around 30%) on its profit, and you are then taxed on what you pay yourself. The structure can be advantageous above a certain volume thanks to deductions.
Are Kolonell commissions taxed the same way? Yes: whether it is 15% on a showcase site or 8% on an institutional project, these are income to declare. We provide clear statements to ease your accounting.
Let's talk about your project. We explain how to structure your commissions to stay compliant and keep the most net. 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.