Becoming an auto-entrepreneur in Senegal: status and taxes (2026)

The verdict in three sentences

The entreprenant status (Senegal's equivalent of the auto-entrepreneur, from OHADA law) lets you formalize fast, with minimal accounting and simplified taxation via the Single Global Contribution (CGU). It is ideal for freelancers, consultants and business introducers whose turnover stays moderate, but shows its limits once you want to raise funds, protect personal assets or invoice large clients. Above the thresholds, the SARL becomes the right vehicle — hence the value of coldly comparing the three options.

Entreprenant vs sole proprietorship vs SARL (2026)

The right status depends on your activity volume, risk exposure and growth ambitions.

The CGU replaces several taxes (income tax, VAT, business license) with a single contribution calculated on turnover, radically simplifying management for small structures.

Thresholds, obligations and CGU taxation

The simplified regime targets activities whose annual turnover stays under certain thresholds; beyond them, switching to the actual regime and a corporate form becomes necessary.

These thresholds are given as a 2026 ballpark and must be confirmed with the General Directorate of Taxes (DGID), as CGU scales are revised periodically.

Become a Kolonell business introducer

The entreprenant status is perfect for acting as a business introducer: you bring clients to Kolonell and earn a commission, invoicing cleanly thanks to your CGU. Our introducer program rewards every sale you initiate according to the relevant business line.

Example: a Premium showcase site at 1,200,000 FCFA earns you 180,000 FCFA in commission (15 %), plus 5 % recurring on maintenance. With your low-cost entreprenant status, it is an ideal side activity.

Mini case study

Moussa, a freelance graphic designer in Dakar, invoices about 800,000 FCFA/year. As a SARL he would pay accounting fees of at least 150,000 FCFA/year plus corporate tax. As an entreprenant under CGU, his tax and admin burden falls to a fraction of that, and setup costs ≈ 15,000 FCFA. Becoming a Kolonell introducer, he refers two e-commerce clients at 1,500,000 FCFA each and pockets 2 × 180,000 = 360,000 FCFA in commissions (12 %) — nearly half his annual turnover, without changing status.

FAQ

Does the auto-entrepreneur status officially exist in Senegal?

Senegal applies the entreprenant status from OHADA law, functionally close to the French auto-entrepreneur: simple formalization, minimal accounting and CGU taxation. Setup costs roughly 5,000 to 25,000 FCFA.

What is the CGU and who qualifies?

The Single Global Contribution bundles several taxes into a flat amount based on turnover, reserved for small activities under the thresholds (ballpark: ~50M FCFA in services, ~100M in trade). Confirm with the DGID.

When should I move from entreprenant to SARL?

As soon as you exceed the CGU thresholds, want to protect your assets, raise funds or invoice enterprise clients requiring a company RCCM. A SARL costs 50,000 to 150,000 FCFA to set up.

Can I be a business introducer with this status?

Yes, it is one of the best use cases: you invoice your commissions via the CGU. At Kolonell, an introducer earns 15 % on a showcase sale, 12 % on e-commerce, plus 5 % recurring depending on the line.

How much can I earn as a Kolonell introducer?

A single Premium showcase sale at 1,200,000 FCFA generates 180,000 FCFA in commission. By referring a few clients a year, a freelancer can double or triple their income with no entry cost.

Let's talk about your project. Formalize as an entreprenant and become a Kolonell introducer to turn your network into income. WhatsApp +221 77 596 93 33.