The verdict in three sentences
The CGU (Single Global Contribution) bundles several taxes into one payment for small businesses, radically simplifying management. Beyond the thresholds, you move to the simplified real then the normal real regime, with 18% VAT and 30% corporate tax on profit. Mastering the filing calendar avoids late penalties that can reach several percent per month of the tax due.
Regimes by revenue (2026 order of magnitude)
| Regime | Revenue profile | Taxation | VAT |
|---|---|---|---|
| CGU | Small revenue (trade/services) | Single flat tax | Not charged |
| Simplified real | Intermediate revenue | 30% corporate tax + light obligations | 18% charged |
| Normal real | High revenue | 30% corporate tax + full accounting | 18% charged |
The CGU is advantageous for a neighborhood shop or individual provider, but it prevents recovering VAT on purchases. As soon as you invest heavily or sell to VAT-registered businesses, the real regime becomes more attractive despite its heaviness.
Annual tax calendar of an SME (estimate)
| Deadline | Obligation | Frequency |
|---|---|---|
| Monthly | VAT declaration and payment (real) | Every month |
| Monthly | Payroll withholdings / income tax | Every month |
| Quarterly | Corporate tax installments | By regime |
| Annual | Results declaration (return) | Once/year |
| Annual | Corporate tax 30% balance | Once/year |
| Variable | Business license / local contributions | Annual |
Late penalties apply from the first day of overrun: late interest plus surcharges. On a 3,000,000 FCFA corporate tax bill, a few months of delay can needlessly add hundreds of thousands of FCFA.
Mini case study
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
Cheikh, who runs a spare-parts shop in Dakar, posts 22,000,000 FCFA in revenue. Under the CGU he pays a simple flat amount but recovers no VAT on his large stock purchases. By moving to the simplified real regime, he recovers 18% VAT on 12,000,000 FCFA of annual purchases, about 2,160,000 FCFA of deductible VAT. After the math, the real regime nets him several hundred thousand FCFA in savings despite monthly filings.
Become a Kolonell business referrer
Do your SME contacts need a website, an online store or a compliant invoicing tool? Introduce them to Kolonell and get paid. The business-referrer program pays 15% on a showcase website sale + 5% recurring, 12% on e-commerce, 10% on marketplaces and 8% on institutional. A merchant you steer toward a 1,500,000 FCFA e-commerce store earns you 180,000 FCFA, with no technical skill required.
FAQ
What revenue makes me leave the CGU? The move to the real regime happens above the CGU threshold set by the General Tax Code; beyond it, the simplified or normal real regime applies with 18% VAT.
Is VAT really 18%? Yes, the standard VAT rate in Senegal is 18%, charged to clients and remitted to the administration after deducting VAT on purchases.
What is the corporate tax rate? Corporate tax is 30% of net taxable profit, with a flat minimum tax even in case of loss.
How much does the Kolonell referrer program pay? Between 8% and 15% of the contract by sector, plus 5% recurring on websites; a single signed deal can exceed 150,000 FCFA in commission.
Let's talk about your project. We equip your SME with a website, a store and invoicing tools compliant with your tax regime. 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.
