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Senegal: MNE groups not required to file country-by-country reports for 2023 and 2024

Filing is suspended for companies owned by entities in jurisdictions that do not require CbC reporting

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December 17, 2025

The Directorate General of Taxes and Domains (DGID) of Senegal in September 2025 announced that multinational enterprise (MNE) groups are not required to file country-by-country (CbC) reports for the 2023 and 2024 financial years.

The CbC reporting obligation under Article 31 ter of the General Tax Code remains in effect; however, filing is suspended for companies owned by entities in jurisdictions that do not require CbC reporting or are non-compliant with information exchange requirements.


For more information, contact a KPMG tax professional in Senegal:

Debo Toure | debotoure@kpmg.sn

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