Work, social security and tax

According to PwC, you are in principle tax resident if one of these conditions is met: you have your home or permanent residence in the country; you carry out your main professional activity there; or the centre of your economic interests is there. Residents are taxed on their worldwide income; non-residents on their locally sourced income. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 43%. An employee whose tax is withheld each month by an employer based in the country, and who has no other income, generally does not have to file a return. The annual income tax return must be filed before 1 May of the following year.

According to PwC, the employee share of social contributions, withheld from salary: pension (IPRES): 5.6% on salary up to XOF 432,000 a month. The employer pays its own share on top.

Senegal's scheme for employees covers all risks except unemployment. The self-employed are not covered but can insure themselves voluntarily for work accidents (CSS) and sickness (health mutual).

A bilateral social security agreement is in force between France and Senegal. Such agreements coordinate both systems to keep the rights of people who work or live in both countries; the Cleiss publishes the text.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

A tax treaty links France and Senegal: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.