Senegal's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is progressive, maximum 43.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Senegalese tax resident if their center of economic interests is in Senegal (a DTT may organize residency/domicile differently where applicable). Residents are taxed on worldwide income; salary income is taxable in Senegal regardless of residence status provided the work is performed there or the employer is established there.
Senegal has no specific CFC rules, though general anti-tax-evasion measures exist.
Senegal has no fixed debt-to-equity thin capitalization ratio, but restricts shareholder-loan interest deductibility: the loan cannot exceed the company's (fully paid-up) share capital, and the applicable interest rate is capped at the BCEAO (West African States Central Bank) lending rate plus 2-3 percentage points (sources vary on the exact margin) at the time interest falls due.
Senegal has concluded double tax treaties with a number of countries including the UK and France, plus participates in the West African Economic and Monetary Union (WAEMU/UEMOA) framework alongside Benin, Burkina Faso, Cote d'Ivoire, Guinea-Bissau, Mali, Niger, and Togo.