1

Content-

Editorial by His Excellency Mr John Marshall, Ambassador of GreatBritain in Senegal
I. Overview

1.1 Senegal in figures
1.2 Location
1.3 Geography and climate
1.4 Institutions and political life
1.5 Framework of agreements between Senegal and Great Britain
1.6 Banking and financial system
Testimony: British Investor on Senegal,
II. Senegalese business climate
2.1 Structure of the economy
2.2 Macroeconomic indicators
2.3 Foreign Direct Investments
2.4 Senegal’s performance levels
2.5 Reforms policy
2.6 Upgrading the infrastructure
Expert opinion: DG APIX
III. Establishing in Senegal
3.1. Choosing the legal form
3.2. Startup procedure
3.3. Activities governed by special regulations
3.4. Access to land
3.5. Labour legislation and Social Security
3.6. Protection of intellectual property
3.7. Public procurement, franchises and Public-Private Partnerships
Expert opinion: Chairman of the Notary Chamber

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IV.

The tax and customs framework

4.1 General investment incentives framework
4.2 Tax framework
4.3 Customs framework
Expert opinion: Deloitte Firm
V. Investment opportunities
5.1 Agribusiness
5.2 Information and Communication Technologies
5.3 Tourism
5.4 Aquaculture
5.5 Health
5.6 Mining
5.7 Social Housing
6 Living in Senegal
6.1 Formalities for entry and stay in Senegal
6.2 Accommodation
6.3 Education
6.4 Health
6.5 Telecommunications
6.6 Working hours
6.7 Leisure
7 APPENDICES-

Senegal’s Investment support structures-

Costs of inputs-

List of Investments Promotion and Protection Agreements (APPI) and
Non Double Taxation Agreements (ANDI)

3

Chapter 1:
Overview
Senegal is a competitive destination for investments in Africa, thanks to its
manifold assets. As a result of its strategic geographical position, it is opened to
the world and serves as a hub, thus facilitating access to the sub-regional market
as well as to major export markets. With a democratic system that has proven to
be more solid than in most countries of sub-Saharan Africa, its political stability
is a valuable attraction for secured investments.

I.1. Senegal in figures (2011 Reference)
Source : Ministry of Finance and the Economy, National Statistics and
Demography Agency, Forecasts and Economic Studies Directorate

General information
CapitalMajor cities
Institutional system
Surface area
Position
ClimateTime zone
Official language
National language
Area code
Internet Extension

Dakar
Dakar, Thiès, Saint Louis, Touba,
Mbour, Richard Toll, Ziguinchor
Semi-presidential system
196 722 km²
14 00 N, 14 00 W
Tropical
GMT
French
Wolof
221
.sn

Demography
Population (in millions of

12.86

inhabitants)

HDI
Population (in millions of
inhabitants)
Life expectancy (in years)
Growth rate
Urbanization rate

0.464
4.538
60.18
2.5%
42%

4

I.2 Location
Senegal, situated on the westernmost part of the African continent on the
Atlantic Ocean, with coasts covering 700 km, has always been the continent’s
trade gateway. Senegal is a member of the Economic Community of West African
States (ECOWAS), a sub-regional space with close to 300 million consumers. Its
geographical position makes it a point of access to the sub-region, a handy
stopover point between Central Africa and Southern Africa, and a hub for trade
between Africa, Europe, Asia and America.
Senegal is 5 hours away from Europe, 7 hours from the United States and 9hours from Asia by air. Its capital, Dakar, is at the crossroads of several
maritime routes and has a real comparative advantage for freight. The journeyfrom Dakar to Europe takes less than 6 days while it takes a week to get to theUnited States.

I.3. Geography and climate
The country has a Sudano-Sahelian type climate characterized by an alternating
dry season, from November to May and a rainy season from June to October. The
annual average rainfall declines from the South to the North, dwindling from1200 mm to 300 mm.
The country has a variety of natural habitats distributed into regional poles withspecific characteristics (soils, climate, crop types). .
Apart from the Atlantic Ocean which limits it on the West, Senegal’s surface
water resources are constituted by four rivers and their tributaries, in addition toa few temporary water sources. They are estimated at 35 billion m3 of renewablesurface water and 4 billion m3 of underground water. The construction of thelarge dams of Diama and Manantali, in particular, which Senegal shares with
Mali and Mauritania through the Organisation for the Development of River
Senegal (OMVS), contributes to water resource management and hence, to thedevelopment of agriculture, livestock production, navigation, the supply of
drinking water and energy for the populations.

I.4 Institutions and political life
Senegal is a former French colony, which achieved independence in 1960. Its
political system is governed by the Constitution of 2001, revised in 2009, which
provides for the separation of powers between the Executive, Legislature and the
Judiciary.

5 Executive Power is exercised by the President of the Republic, elected byuniversal suffrage on the basis of a two-ballot system. He appoints a Prime
Minister who leads and coordinates governmental action.
 The country has a single-chamber Parliament with 150 members elected
for a five-year mandate.
 The Economic and Social Council (CES) serves as a consultative assemblyto the public authorities, with an expertise in the economic, social andcultural fields.
 The Judiciary is the guardian of rights and freedom defined by theConstitution and the law. It is exercised by the Constitutional Court, theSupreme Court, the Court of Auditors and other Courts and Tribunals.
The Republic of Senegal is among the most stable countries of the African
continent. It has a moderate risk level, according to Credit Risk International.
Compared to other African countries, the Senegalese model finds its legitimacy ina dynamic multiparty system, and the sustained pace of political changes. The
election of a new President of the Republic in February 2012 confirms thisexceptional status.
Freedom of expression is effective in Senegal where there is a dynamic andindependent private press developing alongside the State media.

I.5. Framework of agreements between Senegal andGreat Britain
To promote private investments between the two countries, Senegal and theUnited Kingdom concluded several agreements, including an Agreement for the
Promotion and Protection of Investments (APPI) in 1980. In 2012, the UK
Minister for Africa also signed a Memorandum of Understanding on Trade andInvestment between both governments. Besides, the two countries initiatednegotiations in 2012 with a view to concluding a Non Double Taxation Agreement(ANDI). An agreement was reached between the two countries and it should
enter into force before the end of 2013.

I.6. Banking and financial system
Senegal is a member of the West African Economic and Monetary Union(UEMOA), a common currency, which it shares with 7 other countries. The CFA
Franc CFA is pegged to the euro, at a fixed exchange rate of 1 euro for 655.957
CFA franc. The Central Bank of West African States (BCEAO), headquarteredin Dakar, defines and implements the monetary policy within UEMOA.

6

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-

Financial arrangements of UEMOA
The liberalisation of current transactions (suppression of the limits fixed in the
allocation of foreign exchange to travellers; broadening the notion of repatriationof the proceeds of export earnings and suppression of the repatriation obligation
for intra-UEMOA exports; extension of foreign ships’ handling receipts ;increasing the prescribed amounts concerning transfers, the domiciliation ofimport and export transactions).
The progressive liberalisation of capital operations (investments and loans,securities transactions, including option contracts as well as the placement offunds). In essence, capital inflows into UEMOA are unrestricted, with the
exception of gold imports. Outflows of capital for the purpose of loan repayments,
the liquidation of foreign investments and option contract purchases are alsounrestricted.

Many international bank branches (Citigroup, BNP Paribas, Société Générale,
AttijariWafaBank, Ecobank, International Commercial Bank….) are establishedin Senegal with a network of agencies found throughout the country. They all
propose modern means of payment and the management of on-line accounts.
Senegal is also trying to position itself as the bridgehead for Islamic Finance in
the West African region.
In 2010, the financial services generated a global added value of 195.5 billion
CFAF. The sector contributed positively to economic growth (+0.2%). It was
ranked 7th among the sectors contributing to economic growth in 2010, after post
and telecommunications (+0.8%), industrial or export agriculture (+0.6%),
business services (+0.3%)1.

1 Source : ANSD, Economic and Social Situation of Senegal in 2011

7

Testimony of a foreign investor on the choice to establish in Senegal
Interview Guide What is the nature of your business in Senegal?
 What first made you consider Senegal as a place to invest/work.
 Was it easy to establish in Senegal? What challenges did you face andhow did you address them?
 Now that you have been in Senegal for a while, what in your opinion
would be the incentives of doing business in Senegal?
 And what changes would you like to further improve the businessenvironment?
 What advice would you have for British Investors planning to settle in
Senegal?

8Chapter 2 :Business environment
The economic policies pursued in Senegal since the 1980s favour market
mechanisms and consider the private sector as the real engine of development.
This development strategy is underpinned by three pillars, namely, thepromotion of high-growth sectors, accelerating the upgrading of infrastructure
and improving the business environment.

II.1. Senegal’s economic landscapeII.1.1. Structure of the economy
Senegal’s economy has, since independence in 1960, changed from an essentially
agricultural production to a structure dominated progressively by tertiary-type
activities. The primary sector occupies 14.9% of the activity, compared to 20.8%
for the secondary sector and 64.2% for the tertiary sector.
About 70% of the Senegalese population work in the agricultural sector.
However, the share of the primary sector in GDP decreased progressively due tothe drop in productivity and rainfall as well as the decline in groundnut
production, the country’s
main cash crop. The Construction and Civil
Engineering sector (BTP) played a decisive role in the construction of roadinfrastructure. For their part, telecommunications and services grew as a resultof the emergence of the digital economy.
The country, hitherto deprived of natural resources, now has earnings derivingfrom phosphates, gold as well as fisheries and tourism. However, theoverexploitation of fisheries resources has had a negative impact on fisheries, a
key sector of the Senegalese economy. In the light of this depletion of fish stocks,
President Macky Sall officially declared a « repos biologique » for 2013. Besides,
because of its geographical position and political stability, Senegal is a preferred
destination of development aid.
II.1.2. Economic trends in 2012
In 2012, the economic situation in Senegal was characterized by a series ofnegative factors relative to deficits in electricity production as well as the effects
of social unrest, which marked the pre-electoral period and led to a wait-and-see
attitude observed among businessmen. This situation was aggravated by thecrises in Mali and Guinea-Bissau, the effects of which were felt in the trade
sector as well as in the activities of some transport service providers.

9However, the emergency measures put in place in the electricity sector and thesuccessful completion of the elections, the new Authorities’ firm resolve to
introduce an effective model of governance, establish solid bases for the economic
development of the country and promote sustainable, lasting and inclusive
growth led to the rapid reactivation of production facilities. The gross domestic
product in real terms increased by 3.7% against 2.6% in 2011.
II.1.3. Perspectives for 2013
In the course of 2013, economic growth, driven by the tertiary and secondary
sectors, is expected to accelerate to reach 4.3%. The activity would takeadvantage of the renewed dynamism of extractive industries, the energy andConstruction and Civil Engineering sectors. The continuation of some major
State projects notably the Toll Motorway and the new Blaise Diagne
International Airport of Diass would contribute significantly to the expansion of
the activity. For its part, agricultural production would contribute 0.8 point togrowth in 2013.
The achievement of macroeconomic perspectives essentially depends on thelatitude required to accelerate the structural reforms likely to contribute toincreasing the global competitiveness of the economy. To that end, theAuthorities decided to place the following orientations among their key priorities:
 implement the strategy for the promotion of industrial clusters in key
sectors, namely agriculture and agribusiness,
information andcommunication technologies, tourism, creative industries, textiles andclothes making as well as sea foods and aquaculture, which generate more
growth and employment
 maintain the momentum for the reform of the energy sector, in view of thevital nature of the said sector for economic growth. It is essential to
finalize the action plan on subsidies for electricity consumption in order toreduce the burden of the said subsidies on public finance and restore thefinancial balance of the National Electricity Company (SENELEC) ; pursue efforts to improve the business climate by establishing aninternational class business environment ; accelerate the adoption of a medium-term indebtedness strategy to guide
future decisions with a view to preserving the viability of the debt ; at the monetary and financial levels, strengthen control of the applicationof provisions on the domiciliation and repatriation of export earnings aswell as the opening of foreign exchange accounts, in order to strengthen
the level of foreign exchange reserves.

10III. 2. Macroeconomic indicators
Source : Ministry of Finance, DPEE, ANSD
Base year: 2011

Macro – Economy
GDP (in millions £)Breakdown of GDP (2011)

Inflation rate
Volume of private investments (inmillions £)Investment rate

Primary sector
Secondary sector
Tertiary sector

8994,6
13.8%
22%
45.1%
3,4%
1439,127,3%

TradeVolume of goods and services
exports (in millions £)Volume of goods and services
imports (in millions £)Major suppliers
Share in imports

Major customers
Share in exports

Main imported products

Main exported products

1502,73357,3
France18%
Thailand4%
Turkey4%
United Kingdom
3%
Mali
16%
India
15%
Switzerland
9%
Guinea5%
France5%
United Kingdom 1,5%
Crude petroleum oils, refined
petroleum, machinery and equipment,
Rice, wheat, dairy products, oils andanimal and vegetable fats
Fresh saltwater fish, crustaceans andmolluscs, phosphoric acid, petroleum
products, groundnut products, cement,
gold, cotton

11Foreign Direct Investments
Volume FDI (in millions £)Key sectors
Key investments

188,7
Energy, Agriculture, Industry, Tourism,
Mines, Education
Europe, Chine, Brazil, India, Arab countries

Trade between Senegal and Great Britain
Volume of goods and services
exports (in millions £)Volume of goods and services
imports (in millions £)Main imported products

Main exported products

22,48
193,9
Mineral fuels, mineral oil
85.9%
Motor cars, cycles, tractors
3,7%
Machines, nuclear reactors, boilers,machinery and appliances
3.9%
electrical appliance and equipment
1.7%
Fruits and vegetables 25%
Salt, sulphur, earths and stone,
plastering materials, lime and cement
14%
Oilseeds and oleaginous fruits
13%
Miscellaneous edible preparations 8%
Cereals
7%
Vehicles, tractors, cycles
5%

II.3 Foreign Direct Investments
The implementation of the different investment promotion strategies andbusiness environment reforms programmes in Senegal led to an increase in FDI
flows, despite the exogenous shocks.
On an average annual basis, FDI grew from 130.8 million £ between 2002 and2006 to 219.7 million £ between 2007 and 2012, i.e. an increase of over 65%. FDI

12

accounted for 19% of private investments before dwindling to 13% due to theeffects of the 2008 economic and financial crises.
The increase in the volume of FDI primarily results from the privatization
programme initiated in the 1980s. With effect from that period, the SenegaleseState partially or totally withdrew its shares in national companies, most ofwhich provided public services (telecommunications, water supply, refinery). In
the telecommunications sector, for example, the end of State monopoly led to thesale of shares owned by the national private operator to the French firm, France
TELECOM, and the opening of the market to competition in the 2000s. Morerecently, the increase in FDI was stimulated by projects like the recapitalizationof the Industries Chimiques du Senegal, infrastructure programmes and newhotel chains. The establishment of these hotels was boosted by investments in
the Tourism sector with the preparation of the 11th session of the Organisation ofIslamic Conference, held in Dakar in 2008.
Between 2005 and 2011, the adoption of more competitive incentives and theinstitution of an efficient mechanism to facilitate administrative procedures,
encouraged the installation of new investors and the expansion of their activities,
hence the diversification of FDI sources. In addition to natural partners, notably
France, other investors from China, Brazil, India and Arab countries invested in
the energy, agriculture and industry sectors.
Year

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

FDI inflows(in billions
of CFAF)
Share of FDIin private
investment

65

71

86

96

184

188

221

169

144

143

146,7

9%

11%

12%

12%

19%

18%

18%

17%

14%

13%

13%

-

Chart on FDI trends between 2002 and 2012

II.4. Assessed Performance Levels
II.4.1. Ratings of Senegal
Healthy public finance management- First West African country to be rated « B+ / stable / B » by the rating
agency Standard & Poors.
- In its last rating, Standard & Poors assigned a rating of B+/BB- to thesovereign debt of Senegal. However, this poor performance could be
remedied with the undertaking of top Senegalese authorities to ensure

13

budget discipline and an efficient public finance management.
Low country-investment risk:- According to Moody’s, Senegal was assigned the rate of B1 for sovereign
debt in foreign exchange and local currency. The advantages of Senegal lie
in its relative macroeconomic stability, a potentially unlimited access toforeign exchange due to its membership to the West African Economic andMonetary Union (UEMOA), a growing but moderate debt, support of theinternational financial community and a relatively stable politicalsituation.
Business quality and practice--Senegal was ranked 5th world reformer and 1st reformer in Africa in the2009 Doing Business Report and 2nd business destination within UEMOA
in the 2011 Report. The country is listed among the first 17 reformers
during the past 5 years.
According to the 2011 Ernest and Young Report « It’s Time for Africa »,Senegal is among the 17 African countries that can benefit from an
uptrend in FDI in the next five (5) years, due to the increasingly genuine
and growing attractiveness of Sub-Saharan Africa.
II.4.2. Performance compared to other UEMOA countries

With a dynamic economy heavily dominated by services and industry, Senegal is
the second economy of the West African Economic and Monetary Union(UEMOA). It is among the 8 countries that comply with at least 60% of UEMOA'sconvergence criteria, containing its inflation rate at an average of 3 % andbringing its public deficit under control.
While Senegal, in 166th place, lies far behind countries such as Ghana (in 64th
place) or Kenya (121th) in the 2013 Doing Business ranking it is singled out
because of its performance (1st ) with regard to the period required to set up acompany. Indeed, the investor, regardless of nationality, can now set up abusiness within the same timeframe as in Canada, i.e. in 48 hours.
Besides, foreign trade formalities are completed in 8 days, which is less than the
average in OECD countries. This improvement in cross-border trade results fromthe completion of the process of dematerialization of the customs clearance
procedure with the coming into force, in February 2012, of the on-line customs
clearance procedure referred to as «Gaïndé integral». This makes it possible forprivate businessmen to carry out their import-export administrative formalities
from their workplace.

14II.5 Reforms policy
To encourage national and foreign private investment, Senegal undertook an
extensive reforms program. Besides, as from 2002, a Presidential Investors’Council (PIC) was set up as an ideal framework for the identification of obstacles
to the development of private investments and constraints to the country’s
competitiveness. This advisory body has become one of the most dynamic
frameworks of Public-Private Partnership and has enabled the Government andPublic Administration to carry out many reforms that have significantly
improved the competitiveness of companies and the Senegalese economy, in
general.
The efficiency of the framework of consultation led to a progressive
transformation of the Senegalese Administration into a « service
administration », more aware of the concerns of companies.
II.5.1. Senegal’s accomplishments with regard to the businessenvironment
Year

Reforms

2004

Improving the investment incentive mechanism> Modification of the Investment Code,> Modification of the Law on FEC

2004

Adoption of the BOT Law and the law establishing
the Board of infrastructure

2005

Adoption of the law on the modernization ofadministrative procedures applicable to investments

2006

Reduction of the Corporate Tax rate to 25%*

2007

Setting up a company within 48h with theestablishment of the Business Startup Support
Office (BCE)**2008

Adoption of 37 Labour Code implementing orders

Impact> Development of highlylabour intensive sectors (ICTand on-line services) linked tothe extension of the scope of
eligibility of FEC (Free Export
Companies)> Development of PPP
infrastructure projects bysetting up a legal framework> Supervision ofadministrations to obtain
fixed deadlines and definitiveand reasoned responses> Swiftness in theimplementation ofprivate investments
programmes> Reduction of tax pressure
on businesses> Improvement of tax
competitiveness> Simplification ofadministrative formalities> Increase in the annual
average number of companies
set up> Updating the legislative andregulatory framework of the

15

2010

Non-stop operation of Dakar Port Authority services

2010

Interconnection ORBUS, Gaïndé and CORUS
systems for on-line customs clearance formalities atthe Dakar Port

2011

Creation of specialized commercial chambers

2011

Adoption of the financial leasing act

social legislation> Using the provisions
provided for by the labour law> Improved competitivenessof Dakar Port> Facilitation of customs
clearance procedures> Reduction of time allowed
for imports and exports> Reduction of time required
to handle commercial disputes> Facilitation of financing* In 2013 the Corporate Tax was increased to 30%.
** Since 1 January 2013, it takes 24 hours to startup a company at the BusinessStartup Support Office (BCE)

II.5.2. Challenges and opportunities
The economic objectives of inclusive development compel Senegal to address thechallenges of constantly improving the business environment and setting up aservices administration.
Besides, Senegal today aims to pursue the process initiated to dematerialize
administrative procedures by launching the operation of the Building Permit online procedure, generalizing on-line declaration for the payment of duties andtaxes and starting the automation of the business startup procedure, etc.

II.6 Upgrading the infrastructure
II.6.1 Road Infrastructure
The State, with the support of Development Partners (World Bank, European
Union, Millennium Challenge Account), has made the road sector a priority, in
its effort to support the sub-regional integration policy which takes into accountthe creation of major transport corridors (Dakar-Bamako, Dakar-Conakry,
Dakar-Tangiers etc.)
Investments aimed at expanding the domestic and transborder network in orderto improve the mobility and safety of persons and goods, and encourage thecreation of new economic poles towards the East of the country The Toll
Motorway linking Dakar to Diamniadio2, will greatly improve urban mobility in
2 Commune located 40 km from Dakar, Diamniadio is at the junction of the major roads leading to thecountry’s key economic hubs

16and to the capital.
II.6.2. Airport Infrastructure
Senegal has 3 international airports: Dakar, Saint Louis (Nord East) andZiguinchor (South East). Dakar’s ageing Leopold Sedar Senghor International
Airport should be replaced by a new airport, with an annual capacity of 3 million
passengers, situated 47km from Dakar in 2015.
Dakar is a vital air transport hub between America, Europe, Asia and Africa.
There are regular direct flights to Paris, Brussels, Dubai, South Africa, the US
and other destinations.
Table Year 2012 Traffic and Number of connections per zone
Since 2011, Senegal Airlines, the national airline, proposes regular flights to thesouth of the country and services connections from Dakar to fourteen African
destinations.

II.6.3. Port Infrastructure
The Port of Dakar occupies a strategic place in the intersection of the maritimelines linking Europe to South America, North America to South Africa. It
provides vessels with ideal conditions of access and stay thanks to a stable andwell-protected deep-water harbour. It receives and stores all types of goods (bulk,
dry and refrigerated, hydrocarbons…) coming into and going out of the country.

The vital modernization programme being implemented is based on the transferof the Container Terminal to the Dubai Port World, thereby promoting
substantial investments to improve logistic activities for the benefit of economic
actors. There are plans to build a new terminal dubbed « Port of the future » -asfrom 2013- that should enable Dakar to attain a capacity of 1.5 million boxes
EVP (Twenty-Feet-Equivalent-Units).

17

CHARACTERISTICS OF THE DAKAR PORT AUTHORITY
o
o
o
o
o
o

o
o

Non-stop operation.
A range of professional services and latest generation infrastructure
help optimize the stopover, transit transhipment conditions.
Gaining two to three days in navigation time for ships from the North
compared to other ports of the West African Coast.
A stable and well protected harbour and an access channel perfectly
buoyed and constantly dredged,
A water body of 177 hectares with depths of between-10 and -13m.
A new container terminal: 8 hectares of additional open areas withwharfs deepened to 13.50m; equipment of the cargo-handling terminal(wharf and yard gantry cranes).
A ship repair workshop, which is one of the biggest shipyards in West
Africa.
A 10ha fishing port.

II.6.4. Telecommunications infrastructure
A first-class communication infrastructure
Senegal is the leading West African country in terms of growth, penetration andquality of services (Source: the International Telecommunications Union – ITU).
- Fully digitalized high-speed network throughout the country offering a
range of varied products (ADSL, Frame Relay, RNIS, VSAT etc.)- International bandwidth 12.4 Gb/s available (September 2012)- Satellite telecommunications centre directed to the 355.5°d’Intelsat
satellite- Hub offering VSAT services directed to the Intelsat 328.5° satellite- Fully digitalized telecommunications network with a fibre optic loop of
about 6000 kilometres- National IP network and dedicated links of 64 Kbps to 2 Mbps
- Generalization of systems to 2.5 Gb on all links since 2007
- High-speed internet in all departmental capitals (ADSL) since 2008
- Complete GSM and CDMA coverage
At the crossroads of high-speed intercontinental networks--

Atlantis 2: 20 Gbit/s, connecting Portugal, Spain, Senegal, Cape Verde,Brazil and Argentina
SAT-3/WASC/SAFE: 120 Gbit/s, connecting Europe, Africa and Asia
Africa Coast to Europe (ACE), with an initial capacity of between160 Gb/s
and 200Gb/s and a maximum capacity of 5.12 terabits/s
GLO-1 (Globacom-1), submarine cable of 9 800 km long, along the West
African coast, connecting Great Britain to Nigeria, with a maximum
capacity of 2.5 terabits/s
Sub-regional connectivity via a fibre optic ground wire of 2.5G bits/s
interconnecting Senegal, Mauritania and Mali and extended to Burkina
18-

Faso and Côte d’ Ivoire
Fibre optic of 2.5G bits/s Kidira-Bamako extended to Burkina Faso andCôte d’Ivoire
Fibre optic land connection of 622Mbits/s linking Senegal to the Gambia
with a back up digital beam of 155Mbits/s.
fibre optic connection of 622 Mbits/s Senegal- Guinea Bissau with a backup digital beam of 34 Mbits/s extended to Guinea-Conakry

19

Chapter 3:
Establishing in Senegal
In the past few years, the procedure for the establishment of a company in Senegalchanged rapidly with the aim of facilitating and simplifying the process. The creation in2007 of a Centre for the facilitation of administrative procedures within the Investment
Promotion and Major Projects Agency (APIX), is a perfect illustration of thisdevelopment.
The 2013 Doing Business Report ranks Senegal 93rd out of 183 economies with regard to
the facilitation of business startup, ahead of most countries of the sub-region.

SenegalGhana
Mali
The Gambia
Cameroon
Côte d’Ivoire
Guinea

93
104
115
120
123
128
170

Source : 2013 Doing Business Report

III.1 Choosing the legal form
On 18 September 1995, Senegal joined the Organisation for the harmonization ofbusiness law in Africa (OHADA) whose texts form the basis of a modernized businesslaw common to countries of the West African Monetary Union (UEMOA) and theEconomic Community of Central African States (CEMAC).
The key objective of OHADA is to harmonize business law in member States, on the one
hand, and address and judicial uncertainty, on the other.
The legal forms existing in Senegal are governed by the OHADA Uniform Act relating tocommercial companies and Economic Interest Groups.
Overview of legal forms: Public Company (SA), Limited Liability company (SARL), Sole
Proprietorship, Limited Partnership Company, Partnership Company, non-trading
company

20Comparative table of different legal forms: capital, operation, tax regime

Subsidiary or Branch
The choice of the structure to be established in Senegal depends on the objective soughtby the investor and the degree of autonomy of the new structure in relation to the parent
company.
The creation of a subsidiary
The subsidiary is defined as a business in which more than 50% of the capital is owned
by a parent company which is generally responsible for its administration and control. It
may also be owned by several parent companies, which share more than 50% of its
capital, and participate in its management.
The subsidiary is a limited company, with its own legal personality, which can take theform of a limited liability company, a public company, a partnership company or alimited partnership company.
The branch option
The branch may be set up by a foreign company or an individual with a foreign
nationality. It is an extension of the main company but does not have a independent
legal personality or its own assets.
The branch has a lifespan of up to 2 years unless otherwise authorized by the Ministry ofTrade.

III.2 Startup procedure
Once the formal decision is taken to establish in Senegal, the company can count on theassistance of APIX, from the business startup phase to the commencement of operations.
The company can also receive advice from banks, notaries, consultant firms, andspecialized lawyers to clarify specific issues.
The period required to startup a business is 24 hours (from the time the application is
submitted until the procedure is finalized and the entrepreneur receives his papers).

III.2.1. One-Stop-Shop, Business Startup Support Office
The setting up of the Business Startup Support Office (BCE) led to the reduction of thebusiness startup period in Senegal from 58 days to 24 hours.
The Business Startup Support Office centralizes all the administrations intervening in
the legal and administrative procedures for the startup of businesses: The General
Income Tax and Estates Directorate; the Registry; the National Agency of Statistics and
Demography; the Labour Inspectorate.

21

When the entrepreneur or his representative comes to the office with the notarial deeds
and other documents required for the startup, he is given an appointment 24h later towithdraw:- The Trade Register- NINEA (national identification of companies and associations) registration
notification- Business startup statement

The website of the Business Startup Support Office www.creationdentreprise.sn
is an information platform which provides the entrepreneur with acomprehensive documentary base. The lists of documents required and thevarious forms can be downloaded according to the entrepreneur’s profile and areaof activity.
III.2.2. Creation of stock companies
Stock companies are set up through a two-phase procedure undertaken by the notary on
behalf of his client.
drawing up the statutes and depositing the capital ;registration of the articles of incorporation and registration of the company with
the Business Startup Support Company of APIX .

The capital must be deposited at the notary’s or in a bank account, « account for acompany being set up». The account is unblocked immediately after the company’s
registration in the Trade and Personal Property Register (RCCM).
A stock company can be set up from a distance by filling a model power of attorneyobtained from a notary established in Senegal. This power of attorney which designates
an authorized representative should be authenticated by a notary in the country ofresidence or by the Consul of Senegal (ministerial official) www.créationdentreprise.sn

Startup costs:-

for limited liability companies, about 525£ for a capital of 1 312£
for public companies, about 918£ for a capital of 13 120£

III.2.3. Starting up a Sole proprietor company
In the case of a sole proprietorship, the entire process can be done through the BusinessStartup Support Office (BCE) of APIX. It is set up without capital and does not require
the services of a notary.
The option for this legal form is only possible when the entrepreneur is a national or aforeigner residing in Senegal who should have a foreign identification card. He may
submit his request with APIX assistance.

22Documents required:-

02 copies of the consular card or the foreign identification card3
Criminal record from the country of origin and its French version translated
at the Embassy or Foreign Affairs Ministry or a filled sworn statement
available at the Business Startup Support Office (BCE)-

Criminal record issued by the Dakar Court of Appeal-

the residence permit issued by the police or the city council
marriage certificate (where required)
two fiscal stamps: 01 costing 2.63£ (for the Trade Register) and 01 costing
1.31£ (for the NINEA)

Startup costs:- For sole proprietor companies with no trade name: 13.15£ registrar’s cost
- For sole proprietor companies with no trade name: distributed as follows:- 13,15£ for registrar’s fees and 13,15£ for the registration of the businessname with the African Intellectual Property Organisation (OAPI)

III.3. Activities subject to specific regulation-

Activities requiring partnership with Senegalese nationals to the tune of 50% of thecapitalPublic road transport
Health (medical office, pharmaceuticals manufacturing plant, clinics, paramedical
offices)
Fisheries
Maritime transport
Activities requiring prior authorization
Pharmacy
Medical office
ClinicEducation
For a swift and efficient management of applications for licensing and authorization, theinvestor can seek assistance from the APIX Administrative Procedures Facilitation
Centre (CFPA) for the proper management of formalities with public administrative
bodies.

III.4. Access to land
A person willing to invest in Senegal and who, therefore, needs land to establish, must
be aware that the appropriation or use of a plot of land is governed by complex
procedures due to the multiplicity of legal land tenure conditions and the high number ofstakeholders involved in the decision-making process.
3 See formalities to stay in Senegal (Chapter 6. Living in Senegal)

23

People who do not go through the necessary procedures might lose time and money andend up with an illegal title deed that will be void to third parties and the public
administration.
III.4.1. Farming activities
Senegal has two different regimes governing access to land for agricultural activities, thefirst of which is a precondition for the second. Following are the main characteristics:-

Allocation of land for farming purposes
This is about a special status in the sense that the allocated land is not yet a property of
the allottee, who is a tenant with the right to exploit the land without any possibility ofalienation.
The land is allocated by the Rural Council against the payment of an amount to be set incommon agreement with the Council or its representatives.
In case the land had already been allotted, compensation is paid to the people who had
occupied it. Once the status is granted, the occupation of the land is guaranteed as longas a farming activity is pursued. Should the activity cease, the status can be revoked.
KEY STEPS
1.

Search for an appropriate site commensurate with the objectives and extent of
the project
Advice: Possible meetings with the inhabitants and notables of the village
concerned
2. Establish contact with the Chairman of the Rural Council concerned (PCR)
Advice: Seek guidance from the PCR as to the location of the plot of land
3. Make an official request with the Rural Community (CR) concerned
Advice: Seek the support of the Administrative Procedures Facilitation Centre(CFPA) of APIX to transmit the allotment request to the PCR
4. Organise the investigating Commission on State-owned land (CD)
5. Advice: Demonstrate diplomacy, as the investigations are meant to officiallyinform the village heads and ensure that no other obligations are applied on
the same land
6. Convene the Rural Council in case of positive report and organise adeliberation of the CR
Information: the Rural Council is composed of all rural councillors (about thirty
councillors)
7. Obtain a copy of the minutes of the deliberation signed by the PCR and thePrefect or the Sub-Prefect
Advice: Ensure that the copy of the minutes of the deliberation concerning theinvestor is attached to the file and it has been published
8. Pay maintenance expenses to the former tenants
Advice: Seek the intervention of the PCR in case of disagreement with someneighbours or users who might have been ruled out of the compensation or
census process
9. Pay boundary marking fees in case of favourable vote
Information: £32.5 for foreigners
10. Ensure the drawing up of a plan by a surveyor
Advice: the plan must imperatively be signed by the land registry, in case of a24

private surveyor
11. See to the installation of the boundary markers
12. Start the land development works-

Regularisation through lease (emphyteutic lease)
Regularisation through lease transforms the status of allotment for farming purpose into
an emphyteutic lease.
The lease makes it possible to confirm the deliberation and secure investments. Yet, thisprocedure entails huge fees and the payment of annual rents.
Procedure
1.
-

Making a request with the State Estates Department
Transmission of a lease file to the Tax and State Estates Authority of theregion concerned(Tax collector of the State Estates Department of the region concerned)
2. Consultation with technical services
The tax collector forwards the file to the technical services (Town Planning,
Land Registry)
3. Transmission of the file to DGID.
Transmission, by the tax collector, of the file to the Tax and State Estates
Authority (DGID) for consideration by the State Estates Operations Control
Commission (CCOD) upon examination by technical services
4. Examination of the file by CCOD
Issuance of a takeover certificate upon favourable notice of CCOD
5. Production of land registration and decommissioning decrees
Preparation of decrees for the registration and decommissioning of the land by
DGID (signed by the President of the Republic and the Prime Minister)
6. Establishment of the leasehold title
The State Estates Department issues a lease contract. For a plot of land for
agricultural purposes, the annual charge stands at £26/ha/year. The minimum
duration of the lease is 20 years, extendable to 30 years and renewable for 50
years (emphyteutic lease).
7. Transformation into title deedLaw 94-64 of 22nd August 1994 does not provide for the transformation into a
title deed of lands for farming purpose. Only areas hosting built assets: sheds,
packaging unit, offices, etc. can be transformed into a title deed.
III.4.2. Industrial activities
Companies engaged in industrial activities have the possibility to secure developed landin the form of lease contract for industrial use or franchise.
Management of these sites falls within the ambit of the Agency for the Development andPromotion of Industrial Sites (APROSI), and the Industrial Free Zone of Dakar (ZFID)
managed by APIX

25

Focus: Special Integrated Economic Zone of Dakar (DISEZ)An Economic Zone established at about 40 km from Dakar over a surface area of 14,000
ha, with a pilot phase of 750 ha under construction.
The Dakar Integrated Special Economic Zone (Law n°2007-16) is a space hosting
economic activities that offer a set of infrastructure and services to enterprises
established there. In addition, these enterprises are provided with a tax-incentive
framework defined under the law, as well as procedures facilitating their operation.
Some 400 enterprises are expected during the first five years of operation and about
1,000 within 20 years.
Services offered by the High authority-

Access to technical production factors (water, electricity, sanitation,
telecommunications) ;Registration of DISEZ enterprises (statutes; registration to Trade andPersonal Property Register and NINEA ; affiliation to IPRES (pension fund)and Social Security Fund) ;Accreditation to eligible activities (commercial activities, financial services
and distribution services; logistics, industrial activities, real estate
activities) ;Support in administrative and land-related formalities (incorporation
statement, lease validation certificates, environmental notice application(pollution, refuse management)), authorization ahead of the start of some
activities, visa and residence permit applications; issuance of import/export
cards, building permit, attribution of land and/or functional warehouses).

Tax and customs benefits through DISEZ accreditation-

Exemption of customs duties on equipment and raw materials;
Admission without payment of customs duties and taxes;
Exemption of income tax;
Right to hire staff of foreign and Senegalese nationality for foreign
enterprises;
Possibility of signing fixed-term contracts for 5 years;
Unrestricted transactions in foreign currencies within DISEZ
Benefits validity duration extended to 50 years

III.5. Labour and social security legislation
Working relations are governed by the general conditions provided for in the statutory
instruments in force. These include the Labour and Social Security Code, the National
Inter-professional Collective Convention and the collective conventions specific to eacharea of activity.
III.5.1. Employer’s obligations
The recruitment of employees of Senegalese nationality can be done without any
restrictions. It must however be declared to the Labour Inspectorate and the Labour
Department.

26

The recruitment of expatriate workers is subject to prior authorization, and their work
contract is subject to the approval of the Labour Ministry.
Employers have the obligation to update their legal registers (Employer’s Register andPayroll register). Workers must be registered to the labour bodies that are theRetirement Pension Fund (IPRES) and the Social Security Fund.

III.5.2. Types of employment contracts
Senegalese law provides for two types of employment contracts:- The Fixed-Term Contract (CDD): The fixed-term contract should be approved by
the Labour Inspector when its period exceeds three (3) months. However, dependingon the nature of the activity, the employer may propose daily or seasonal contracts; orstaffing complement contracts.
o Flexibility of employment contracts: The investor who receives certification to theInvestment Code, has the possibility to renew fixed-term contracts for 5 years.

- Open-ended Contracts The Labour Inspector’s approval is not required. Final
recruitment may be preceded by a probation period renewable once for a period of (3)months for senior management and one (1) month for employees (cf. National Interprofessional Collective Convention).
III.5.3 Social security contributions on salaries
Social security covers branches such as old age, invalidity, illness, occupational accident,
occupational disease, family benefits, maternity. These branches are distributed between
the “Institut de Prévoyance Retraite du Senegal” (Pensions Fund), the “Caisse deSécurité Sociale” (Social Security Fund) and the “Institut de Prévoyance Maladie’(Health provident fund). The employer must be affiliated to these institutions anddeclare his workers.
Contribution rates as of 1st January 2011
Branches

EMPLOYER’SEMPLOYEE’STOTALCONTRIBUTION CONTRIBUTION

MONTHLY
CEILING (INCFAF)

Family benefits

7%

63 000Occupational
accidents
diseases-

1 %, 3 % or 5 %and depending on the risks involved

Old age (IPRES)

7%

1 %, 3 %63 000or 5 %

8,4 %

5,6 %

14 %

256 000

Oldagesupplementary
3,6 %pensionfor
executives

2,4 %

6%

768 000

Illness (I.P.M.)

3%

6%

63 0003%

27

III.5.4. Costs of the labour force
The minimum guaranteed inter-occupational wage (SMIG) is 209.10 CFA per hour,
representing €0.318/h. The minimum guaranteed agricultural wage (SMAG) stands at
182.95 CFA per hour, representing €0.279/h.
However, when referring to the collective convention per sector of activity, it is possible
to use as references the conventional wages that are higher than the abovementioned
thresholds.
III.5.5. Paid leave of absence
Except otherwise provided for in collective conventions, the worker is entitled to leave
with pay, at the charge of the employer at the rate of two (2) working days per month ofservice. The leave entitlement is granted after a minimum period of effective service of
12 months called reference period.
III.5.6. Overtime pay
The statutory working hours in Senegal are 40 hours per week.
Working hours beyond the statutory duration lead to an increment of the real salary set
as follows:- 15 % of wage increment for work done between the 41st and the 48th hour;- 40 % of wage increment for work done beyond the 48th hour ;- 60 % of wage increment for overtime at night.
The overtime performed during weekly rest days or days-off is increased by:- 60% of the hourly wage rate during the day;
- 100 % of the hourly wage rate during the night.
Working hours spent on a day-off within the limit of 40 hours are:
- Remunerated with an increase of 100% of the hourly wage rate for workers paid
per hour;- For workers paid monthly, there are two possibilities: compensation per hour, inthe following days, based on an agreement between the employer and theworkers; or remuneration at the normal rate, in addition to the monthly wage.

III.6. Intellectual property
The legal framework governing intellectual property is based on the regulation of theAfrican Intellectual Property Organisation (AIPO), of which Senegal has been a member
since 1962.
AIPO contributes to the attainment of the objectives set under member States’ industrial
development policies:28

- By ensuring the protection and publishing of industrial property titles (industrial
creations, distinctive signs and protection against unfair competition);- By encouraging creativity and the transfer of technologies through the use ofindustrial property systems;- By making the legal environment attractive to private investment through thecreation of conditions conducive to the effective application of intellectual property
principles;- By implementing efficient training programmes towards stepping up AIPO
capacities in offering quality services;- By creating conditions favourable to the promotion of research findings and the
exploitation of technological innovations by national companies.
Concerning industrial property, the AIPO business name regime has a hybrid natureinsofar as this right either derives from past practice, or from registration. Violation ofbusiness name is sanctioned by action in unfair competition. The business name isprotected for 10 years with effect from the date it is deposited with the AIPO
representation in Senegal. Yet, this timeframe can be extended every 10 years without
limitation.

III.7. Government procurement, franchises andpublic/private partnerships
III.7.1. Government procurement framework in Senegal
The Code of the Administration’s Obligations (COA) institutes the principle of equal
treatment of tenderers and transparency of procedures, the non respect of which leads tothe nullity of the procurement procedure upon request of any person interested in thenormal running of the procedure.
Access to transparent public procurement ensuring equality among tenderers is thus
guaranteed by a consensual procurement code that meets international standards. A
Central Procurement Department (DCMP) and a Public Procurement Regulation
Authority (ARMP) have been set up with to ensure the upstream control of public
procurement and the downstream control of dispute settlement.
The Procurement Code (CMP) defines the conditions of advertisement and competition
for public contracts, but also for the public service delegation conventions (leases andfranchises), and the project ownership conventions.
III.7.2. Access to public contracts in Senegal
Tenderers for public contracts are informed of the offers and participation conditions
through the procurement portal (www.marchespublics.sn), and the invitations to tender
are published on this site and in mass-circulation newspapers and weekly magazines.

29III.7.3. Securing partial assignment or integral ownership transfer

Shares acquisition modalities are fixed under the Privatisation Law of 1987
completed by implementing orders n°88-232 and 88-233 of 4th March 1988 on theorganisation of the public offering for the sale of State shares and setting thetendering conditions in terms of sale of State shares in public companies to be
privatized. The selling of State shares is the subject of a large-scale
advertisement by all means, through the written or oral media and by way of
billposting.
III.7.3. Franchises and PPP

In a bid to realize major infrastructure projects necessary for its economic andsocial development, Senegal has set up a legal and institutional framework for
Public Private Partnerships (PPP) in three forms:-

Management contracts (used for the takeover of many State-owned
hotels)
Leasing (used for the privatisation of water and the assignment ofvehicles testing activity)
Build-Operate-Transfer (BOT) contracts for the construction ofmajor infrastructure (highways, airports, container terminals)

Contract award for public service delegation is envisaged as per the Public
Procurement Code (Article 81).
General provisions of BOT contracts
The convention through which the Government assigns to a private operator, allor part of a mission related to the funding, design, construction, operation or
maintenance of an infrastructure constituting, or meant to constitute anappurtenance of State-owned properties, in application of provisions of Article 6b) of the law 76-66 of 2nd July 1976 on State-owned properties is imperatively
governed by the law 2004-13 of 1st March 2004 relative to Build-Operate-Transfer
contracts regarding infrastructure.
The procedure of BOT contracts is submitted to the consideration of an
Infrastructure Board entrusted with some specific attributions relative to the
support and supervision of the implementation of public/private partnershipprojects. In discharging these missions, the Infrastructure Board favours theadaptability, innovation and competitiveness of the public service, while
preserving the transparency, equity and balance of contractual relations.

30

Examples of successful PPP projects
Water Company (SDE)
Year : 1996
System : Leasing
Sector : Drinking water supply
Private partner : Bouygues
Kounoune Central Power Plant
Year : 2007
Sector : Energy
Investment : 42 billion
Production capacity : 67.5 MW
Partner : Kounoune Power (Mitsubishi)
Autoroute of the future
Year : 2009
System : BOT for 30 years
Sector : Transportation
Private investment : 58 billion
Partner : EIFFAGE GroupDistinction : First Public-Private Partnerin sub-Saharan Africa, the project received
the World Bank’s Excellence in Innovation
Award in 2010 and today inspires several
African countries
PPP selection procedure applicable to local communities•

If the cost of the project is less than 15 billion, a national or internationaltendering procedure with pre-selection and tender calls in one phase•

If the cost of the project exceeds 15 billion, the preferred approach should
be an international call for tenders based on the normal procedure of the
BOT law, with prequalification and Call for tenders in two phases.

31

Chapter 4:
Tax and customs framework
The provisions pertaining to taxation modalities are defined in the General Tax
Code, which was thoroughly revised with the new Code coming into effect on 1 January
2013. It aims to promote better fiscal justice, establish an incentive common tax
law towards improving the business environment, and streamline the fiscal
system.
Article 72§1 of the Customs Code requires the accomplishment by clearing agentsof formalities regarding the declaration of goods. The clearing agent is in chargeof all clearance-related formalities up to the reception of the goods.
IV.1. General investments incentive framework
IV.1.1. Guarantee and protection of ownership
In the conditions stipulated under the applicable laws and rules, private
ownership of all personal goods and real estates, physical assets or intangible
properties, is protected in all its legal and commercial aspects, its elements andstripping, its transmission and all contracts related thereto.
Businesses are basically protected against nationalization, expropriation or
requisition measures nation-wide, except for a public utility cause provided for in
the law. Should the case arise, the company will receive a fair and priorcompensation.
IV.1.2. Guarantee of foreign currency availability
Businesses are therefore guaranteed that no restriction can be imposed on them,for their foreign currency needs, notably for their normal and ordinary payments
and to cover their supplies and services, mainly the ones performed by natural
persons or corporate entities established out of Senegal.
However, these payments are submitted to the justifications required by theexchange regulation in force in Senegal.
IV.1.3. Guarantee of capital transfer
The freedom for businesses to transfer their income or proceeds of all sorts
resulting from their operation, any assignment of asset elements or theirliquidation, is guaranteed as per the laws in force.
The same guarantee is extended to investors, entrepreneurs or associates,
natural persons or corporate entities that are not of Senegalese nationality,32

concerning their shares of the profit, the proceeds collected from the sales of theirshares, the recovery of equity contribution in kind, and their share of the bonus
after liquidation.
These transfers are however submitted to the justifications required by theexchange regulation in force in Senegal.
IV.1.4. Guarantee of remuneration transfer
The freedom to transfer remuneration, in whole or in part, whatever the legal
form and the amount set in local or foreign currency, is also guaranteed to any
staff member of a company, a national of a third State that can justify, if need be,being on a regular status in Senegal.
These transfers shall however be submitted to the justifications required by theexchange regulation in force in Senegal.
IV.1.5. Guarantee of access to raw materials
The free access to gross or semi-processed raw materials produced nationwide isguaranteed. Agreements or practices hindering fair competition are banned by
the law.
IV.1.6. Equal rights
Natural persons and corporate entities benefit from the same treatments, subject
to provisions of treaties signed by Senegal with third States. They are entitled, inrespect of the law in force, to all sorts of rights in terms of ownership, assignment
and administrative authorization, and have the right to participate in tenders for
public procurement.
IV.1.7. Liberties
Businesses enjoy a full and complete economic and competitive freedom. They arenotably entitled to acquire assets, rights and assignments of all sorts, necessary
for their activity, such as land properties, movables, real estates, andcommercial, industrial or forest assets.
IV.1.8. Obligations
All businesses are bound, nationwide, by the following general obligations:--

Comply with the legislation of Senegal, notably concerning the laws and rules
governing incorporation and corporate operations, the respect of public order,
the protection of consumers and the environment;
Comply with the required rules and standards on the products in the State oforigin ;Provide any information deemed necessary for the control of its obligations.

33

IV.2. Tax framework
The tax law in Senegal is governed by the General Tax Code incorporatinginternal taxation provisions grouped in four (4) registers:- Register I : Direct taxes and related taxes;- Register II : Indirect taxes and related taxes;- Register III : Registration taxes and related taxes;- Register IV: Control, recovery and litigation.
The new Tax Code adopted on 31st December 2012 by the Senegalese Parliament
provides for a reform likely to help improve social welfare and boost economic
growth and make the current tax system simpler, more equitable and more
efficient. It will culminate in the establishment of an incentive-driven generallaw.
IV.2.1. Incentive-driven general law
The incentive-driven general law consists in a generalization of more efficientinvestment incentive measures.
It offers the possibility for any company fulfilling some general conditions thatcomply with the economic and social policy of the Government of Senegal, tosecure major tax benefits without any special formalism.
The general measures include:- Tax credit;- Tax cut for exports;- Tax cut for profit investment;- VAT suspension for operations realized under the Investment Code.
Moreover, the new Tax Code contains provisions conducive to the emergence of
new alternative funding means such as financial lease, equity capital and Islamic
funding.
IV.2.2. Specific investment incentive regimes
The Investment Code
Conditions of eligibility
Governed by the Law 2004-06 of 6th February 2004, the Investment Code ismainly intended for investors in the following sectors:
1. Eligible activities (A): For a minimum of 15 million CFA (€23,000)-

Primary sector and related activities: agriculture, fishing, livestock34

-

production and activities related to the storage, packaging and processingof local vegetal, animal or fishery products;
Social sectors: health, education-training;
Services: assembly, maintenance of industrial and tele-service equipment.

2. Eligible activities (B): For a minimum of 100 million CFA (€150,000)-

Manufacturing production or transformation activities;
Extraction or transformation of mineral substances;
Tourism, tourist outfits and industries, hotel activities;
Cultural industries (books, records, cinema, documentation centres,
broadcasting production centres, etc.);
Port, airport and railway infrastructure ;Development of business complexes, industrial parks, tourist areas, cybervillages and handicraft centres.

Advantages of the Investment Code
1. Special benefits granted to the investor during the investment realization
phase. These benefits cover a period of three (3) years and include the following:- Exemption of customs duties for the importation of equipment andmaterials that are neither produced nor manufactured in Senegal andwhich are specifically used in the production or operation, as part of thecustoms licensed program;- Suspension of the Value Added Tax (VAT)
2. Benefits granted during the operation phase:- Reduction by 25% of the taxable benefit for five (5) years, and up to 40% of
the approved investments;- Exemption of flat-rate contribution to employers’ charge (CFCE) for five (5)years. If the jobs created are above one hundred (100) or if 90% of thesejobs are located outside the region of Dakar, this exemption is extended up
to eight (8) years;- Possibility of signing fixed-term employment contracts for a period limited
to five (5) years ;- Possibility of benefiting from utility vehicles upon obtaining approval forthe operation phase.
Free Export Company status
Governed by the amended Law 95 34 of 1995, this regime is essentially intended
for exporting enterprises that generate over 80% of their turnover from exports.
The targeted sectors are agriculture in the broad sense of the term, industry andtele-services, and the granted benefits are presented in the table below:

35

REGIMEBENEFITS-Enterprises

Goods

Exemption of customs duties and the customs
stamp on utility vehicles and private passenger
vehicles, and means of transport used in the
production;- Exemption of taxes on wages paid bybusinesses;- Exemption of all registration fees and stamps
during incorporation and the modification of thecompany’s statutes;- Exemption of the license to carry on a trade or
occupation, of the land tax on developed andundeveloped land, and the license contribution;- Exemption of stockholder’s tax collected by thecompany on the distributed dividends;- Collection of the corporate income tax at the rateof 30 %.
NB: Franchisees are subjected to royalties andtaxes on the geological, mining, maritime orforest domains.
-

Duty free exportation or importation of capital
equipment, materials, raw materials, finishedand semi-finished products;-

Duty free acquisition of business premises;-

Unlimited dwell time for imported goods;-

Possibility of selling part of the production on thedomestic market;-

No flag restriction for the transportation of
goods.

The Mining Code
The Mining Code grants tax and customs benefits including the following:--

7-year exemption granted to holders of mining franchises. For major projects,
the duration of the exemption is set proportionally to the investment
redemption time, but shall not exceed 15 years;
Adjustment of duties and royalties in relation to the evolution of theactivities.

36

Other granted benefits touch on the following:-

Possibility of classifying some quarry activities as mining activities;
Opening and operation of common purchasing agencies solely subjected to an
opening statement;
Alleviation and simplification of administrative procedures;
Lack of distinction on the nationality of the mining titleholder in theprospection and research phase.

Based on feedback from foreign firms involved in this sector, some of the main issues
faced by investors are the lack of harmonisation between the mining, environmental andforestry codes, which has created confusion among investors in the past. Furthermore,
additional tax on mining revenues is a source of concern for some investors

IV.3. Customs framework
Customs economic regimes are meant to boost some economic activities and stepup the competitive capacity of businesses on the international markets, throughthe establishment of sound mechanisms depending on the activity (suspension oftaxes and dues, attribution of tax or financial benefits relative to exports, etc.).
The special regimes are dispensatory regimes applied to some people or zones
with special procedures, and provide for the granting of tax benefits. Thesebenefits are only granted if the goods and the requestor meet certain obligations
depending on the regimes (Investment Code, Free Export Company Status).
As it recently happened with the tax code recently, the Customs’ code is expected toundergo a revision in 2014.

IV.3. 1. Customs regimes favourable to business and transport
activities
IV.3. 1.1. Storage warehouse
1) Private warehouse
It is open to private professionals upon decision of the Director General of
Customs. The dwell time is twelve (12) months. There are two types of private
warehouses: the ordinary private warehouse and the captive warehouse.
 The Ordinary private warehouse
It is established wherever the business interest so requires and in any location
where it can be controlled by customs. The location, construction and layout must
be approved by customs. It is granted, upon decision of the Director General of
Customs, to natural persons or corporate entities whose profession is, mainly or
incidentally, to store goods on behalf of third parties.

37 Captive warehouse
It is granted to a given importer for the exclusive needs of his industry or
business over which he has a monopoly, whether he is owner or tenant.
2) Special warehouse
A warehouse is qualified as special when it is laid out in such a way as to house
goods that do not require special precautions or facilities. The dwell time is (12)months.
IV.3. 1.2. Transit
This regime is intended for the transportation, in suspension of taxes and dues,
prohibitions and other economic regimes, of goods under bond from one customs
office to another, or from one customs office to another country.
1) National or ordinary transit
Admissible goods are foreign goods directly imported into the national territory
and those extracted from bonded warehouses and bound for another customs
office.
National transit pertains to importations based on a transit bond notedeclaration that guarantees the payment of duties and taxes and possible
penalties should the case arise. Measures are taken to identify the goods andensure observance of the initial undertakings. Some formalities are to be carriedout along the itinerary, at the office of destination and at the Central Monitoring
Unit for inspection.
2) International transit
1) International Transit by Railway (TIF)This form of transit is provided for under the convention signed between Senegal
and Mali, whereby an international declaration model has been adopted:
submission of TIF. This is a simplified declaration of international transit byrailway featuring some characteristics of the goods and the mode of transport.
2) Inter-State Road Transit (TRIE)
TRIE is a regime for road transportation of goods from a customs office of a State(office of departure) to another office of another State (office of destination)
without cargo breakdown, under the cover of a single document and free of duty.
Taxes, duties and penalties are guaranteed through a bond.

38

IV.3. 1.3 Transhipment
It is a regime whereby imported goods under bond are offloaded from a means oftransport and loaded on board another means of transport for export.
The offloading and loading are handled by a single customs office representing
the entry and exit office for goods transhipped from a vessel or an aircraft andloaded on board another.
IV.3. 1.4 Temporary export for outward processing
This regime makes it possible, under certain conditions, to temporarily export
and re-import in a prescribed deadline and under special taxation modalities,some goods originating from the customs territory or nationalized and whichshould be subjected, outside this territory, to processing, repairs or modificationof their initial state.
It allows for the duty-free re-importation of goods originating from the territory
or nationalized that had been exported. This is the case of goods shipped abroadas part of trade fairs, exhibitions and commercial events, or items that are to be
repaired, processed or altered.
IV.3. 1.5. Exceptional temporary admission
Exceptional temporary admission is granted to natural persons or corporate
entities, or any foreigner willing to temporarily settle in Senegal, and it isgranted in the case of the importation:-

Of items for repairs, testing, experiments and objects defined as part ofinternational conventions;Of packages to be re-exported empty or filled with national products;
Of vehicles for tourists pursuing no income-generating activity;
Presenting an individual and exceptional character that cannot be
generalized;
Of vehicles by technical assistance staff, diplomatic missions, internationalorganisations, nongovernmental organisations and for which a convention
provides for the temporary admission benefit.

To benefit from this regime, the applicant must send an application to the
Director of Facilitation and Business Partnership (DFPE).
The goods’ dwell time under the temporary admissions regime varies from 3 to 12
months and upon expiry thereof, they shall be re-exported in principle.
In case of consumption, a prior authorization of customs is required.

39

IV.3. 1.6. Special temporary admission
This is a customs regime whereby natural persons or corporate entities canimport for a given period, in partial suspension of duties and taxes and upon
authorization of the Director General of Customs:- Corporate equipment when the goods are solely destined for work
presenting an undisputable character of public utility ;- Equipment or items destined to other uses and which are rented and used
for commercial and/or industrial purposes;- New construction site machinery imported by Senegalese companies that
do not carry out works of public utility and amounting to less than 50
million CFA;
The dwell time in special temporary admission is 12 months renewable.
IV.3.2.Customs regimes favourable to industrial processing
activities
Before they are assigned a commercial use, goods subjected to international tradeintegrate industrial processing channels.
The regimes open to industrial activities are: temporary admission for outward
repairs, manufacturing under bond, processing of goods for domestic use,
drawback and prior exportation.
IV.3. 2.1. Temporary admission for inward processing
The temporary admission for inward processing is a customs regime that makes
it possible to process on the national customs territory, goods imported and due
to be re-exported in the form of compensating products without payment of duties
and taxes.
To benefit from this regime, the applicant must meet the following conditions:-Have facilities and the machinery necessary for the processing, andmanufacturing of the imported semi-finished products and raw materials;
Be in business for a minimum of two (2) years;
Re-export at least 90% of the production.

The regime allocation application is sent to the Minister of Finance, care of the
Director General of Customs.
The goods dwell time is twelve (12) months.
However, applicants meeting the first condition can be granted the regime
exceptionally for selective operations. In such a case, they must provide the firm40

purchase orders and commercial contracts of their foreign clients and re-export
all the compensating products. In this case, authorization is granted by the
Director General of Customs.
IV.3. 2.2. Manufacture under bondThrough this regime, businesses engaged in exports and/or working for thedomestic market can process, in a location under customs control, imported goods
free of duty.
The regime enables the beneficiary, upon processing of the products, to re-export
40% of the compensating products and put the remaining 60% in the domestic
market.
The accreditation application is sent to the Minister of Finances, care of the
Director General of Customs.
The goods dwell time is twelve (12) months.
IV.3. 2.3. Processing of goods for domestic use
Goods imported under this regime can be processed or transformed, undercustoms control and before they are made available for consumption, the effect ofwhich is that the duties and taxes applicable to the products thus obtained arelower than for those imported.
The regime is open to businesses essentially working for the domestic market,
notably the assembly, pharmaceutical, and publishing industries.
It is reserved for businesses working for the domestic market and which process
themselves the goods that they import.
The accreditation application is sent to the Minister of Finances, care of the
Director General of Customs.
The dwell time is six (6) months renewable in justified cases.
IV.3. 2.4. Drawback
This regime entitles the beneficiary company to the refund, in whole or in part, ofthe customs duties and taxes on goods used in the manufacturing of products reexported after processing.
The accreditation application is sent to the Minister of Finances, care of the
Director General of Customs.
41

The refund requests are sent to the Director General of Customs and must:-

Make reference to the licensing decision;
Include all details on the taxes borne by the imported and processed goods;
Be accompanied by supporting documents.

`
IV.3. 2.5. Prior export
This regime, instead of allowing for a refund of the customs duties and taxes,
enables the beneficiary to import, without payment of duties, products of thesame characteristics as those destined for domestic use and that have been usedin the manufacturing of goods subjected to final exportation.
It is granted through a decree of the Minister of Economy and Finance fixing themethod of operation and the beneficiary’s obligations.

42

Chapter 5
Investment opportunities in Senegal
Sectors with high economic potential include chemicals, agriculture, horticulture,
tourism, medicine, financial services, real estate and telecommunications, all ofwhich are likely to generate a high economic growth for Senegal. Yet, the optimal
exploitation of these sectors is hindered by structural constraints related to low
work productivity and significant shortage of funding. More specifically, the low
agricultural productivity leads to a deficit in the offer of subsistence products,
which results in high importations and an increasing inflation.
V.1. Agribusiness
V.1.1 Overview of the sector
The Senegalese agriculture has, for several years, embarked on a landmark
diversification policy touching notably on the development and promotion ofcrops for exports.
The competitiveness of Senegalese agriculture is based on high-growth chains,mainly off-season crops destined for the European market, with the sizeablesupport of the Government and its development partners in the realization of
structuring investments (developed farms, boreholes, logistic infrastructure, etc.).
Senegal is endowed with real assets in the agricultural sector:
 A conducive oceanic climate alongside the coast (Centre and North) adapted
to off-season crops; Several types of soils adapted to cereal and horticultural crops; Substantial water potential;
 A sound production experience; A renewed interest in products of Senegalese origin;
 An advantageous geographical position in relation to major export markets; Developmental infrastructure under construction, essentially in the
Northern and Southern areas (irrigation schemes, installation of paddy riceprocessing units, and establishment of storage and packaging units, etc.)
V.1.2. Investment opportunities
Senegal’s agricultural policy is in line with the National Economic and Social
Development Strategy (SNDES 2013/2017). The major strategic guidelines
defined under SNDES place horticulture for exports as a key vector for thedevelopment of the agricultural sector and thus, for economic growth.

43

Today, thanks to the modernization and diversification of production, Senegalhas, since 2006, registered a steady rise in volumes and a diversification of therange of products and the markets of destination. This has led to the almostpermanent presence of Senegalese agricultural produce in export markets. The
total volume of exportation of off-season crops to Europe for the 2011/2012 crop
year stood at over 48,000 tons of products (Source: Department of Horticulture),
representing a 11% increase in products of Senegalese Origin compared to the
2010/2011 crop year.
Horticulture for exports boasts various assets, notably the existence of a set ofopportunities in well-identified niches and the possibility of developing various
value chains in the fruit and vegetable sector throughout the year. Sweet corn for
example has become one of the main export products along with cherry tomato
and melon, a product that has also followed an upward trend with an increasing
marketing potential.
Cut flowers and decorative flowers represent export products that are currently
under-exploited in Senegal.
Moreover, there are some real opportunities for private investors in themodernization of agricultural practices, in the infrastructural platform (postharvest facilities, cold chain, etc.), and in the marketing of the produce.

V.2. ICT and Teleservices
V.2.1 Overview of the sector
Senegalese public authorities have regularly brought to the fore the key role
attributed to information and communication technologies (ICT) in the economic
and social development of the country. The Government of Senegal is keen to
make Information and Communication Technologies a powerful vector toaccelerate economic growth and modernize its administration.
Thus, the following legal and institutional measures have been taken since 2001:









Adoption of a new Telecommunication Code in 2011;
Creation of the Telecommunication and Post Service Regulation Agency(ARTP) ensuring a sound and fair competition in favour of users of
telecommunication networks and services;
Creation of the Agency for the Development of State Automation(ADIE);Creation of a ministry in charge of information and communication
technologies;
Total liberalization of the telecom sector;
Adoption of Law N° 2008-08 on electronic transactions;
Adoption of Law N° 2008-11 on cybercrime;

44

Adoption of Law N° 2008-12 on the protection of personal data.

V.2.2. Investment opportunities
Senegal has, for the past decade, become a prime destination for the outsourcingof Customer care and value-added computer services. It has a growing notoriety
on the international scene and is among the top destinations for such services.
The Senegalese government hopes to attract investment in a number of areas
including:- The Business Process Outsourcing (BPO) that is a form of outsourcing of
the business processes of an enterprise (Customer care, remote data entry,
data processing, etc.);- Computer engineering (Third-party application maintenance, System
integration, development of specific applications, Mobile banking etc.);- Contact centre (Telemarketing, Hotline, remote technical support, etc.)
V.3. Tourism
V.3.1 Overview of the sector
Second foreign currency earner behind fisheries, the tourism sector creates about
100,000 direct and indirect jobs and is, in some areas, the main source of income.
Senegal is endowed with huge natural assets with coastal, river, and land
ecosystems, parks and reserves, and a rich biodiversity found in the northernpart of the Casamance region, and the Saloum Islands. Other natural sites, suchas the Pink Lake, the Niayes, the Dindefelo Falls and the Bassari Land are
popular tourist attractions

The country has six (6) national parks, five (5) natural reserves: Kalissaye,
Guembeul, Popenguine, Ferlo Nord, Bandia, and offers real opportunities for adiversification of the offer of tourist products such as cynegetic tourism, cultural
tourism, hunting - a limited but lucrative niche – and discovery tourism.
The natural attraction sites include a relatively varied local fauna and facilitatedaccess to offshore fishing and deep sea diving.
V.3.2. Investment opportunities
To boost the development of the tourist sector, Senegalese authorities haveundertaken many reforms such as the extension of the missions of Société
d’Aménagement de la Petite Côte (SAPCO) to all the coasts and tourist areas of
the country, the establishment of a national airline, the implementation of
infrastructure projects such as a world-class international airport planned for2015 and a toll-motorway.

45

In addition, the Government has developed a policy centred on the improvementof the business environment and incentive measures in the tax, customs andregulatory areas, the latest measure being the reduction from 18 to 10 per cent of
VAT in the tourism sector, in force since 2012.
The tourism sector offers a wide range of opportunities in different sub-sectors
and activities including the development of tourist areas, the hotel industry andcatering, tourist transportation, the strengthening of capacities and services, theholding of conferences and congresses, leisure and sports activities, etc.
The development of new sites on the Petite Côte offers new opportunities forinvestment and development in the seaside resort zone:- Joal Finio: small island 800 m long ;- Pointe Saréne: with a surface area of 75 ha, it offers more opportunities fortourism development thanks to the quality of its scenery and its beach in
the form of a spike ;- Mbodiène : with a surface area of 300 ha, it represents a unique site owing
to the extent and variety of its characteristics: large beaches and big
dunes, rich lagoon, wintering range and large plain.
Besides, the programme for the development of the Grande Cote provides for the
implementation, in the medium term, of projects in the northern area,
particularly accommodation facilities in the St Louis islands, Potou-sur-mer,Park of Djoudj and Louga, and in the Saloum Islands, mainly in Fatick,
Foundiougne, Kaolack, Ndolette, Sandicoly, Missirah, Simal Fimela.
The southern area will not be left outdone, as a programme is envisaged for the
upgrading of current hotel facilities and the development of the northern seaside
resort area (Abene, Kafountine).
Lastly, all over the national territory, there are some real opportunities for the
takeover of existing hotels.
V.4. Aquaculture
V.4.1 Overview of the sector
In Senegal, there are six (6) eco-geographical zones conducive for aquaculture
and offering huge possibilities. The eco-geographical conditions in Senegal arefavourable, with fresh and unpolluted maritime waters and top-quality soils.
The availability of abundant water resources with ideal characteristics foraquaculture production facilities high yields:
 718 km of coasts alongside the Atlantic Ocean and river estuaries; The Senegal River stretching over 1700 km;
 The Gambia River (750 km);46 The Casamance River (300km) ; Estuaries of Sine-Saloum ; The Lake de Guiers (280 km²) and the retention basins.
The Sine Saloum and the Lower and Middle Casamance areas facilitate thebreeding of aquaculture species, thanks to the regular presence of target species
in the wild and the optimal conditions for their breeding.
V.4.2. Investment opportunities-

Feed
Production of young fish and grow-out;
Production and marketing of species such as Tilapia, Nile Tilapia and giant
tiger prawn;• For Tilapia, there are some real production potentials in Saint-Louis(mainly in the flood-prone valleys) and on Petite Cote, in an intensive
breeding system;• The giant tiger prawns are found in the regions of Sine Saloum andCasamance, either in semi-intensive or intensive mode-

Aquaculture equipment.

V.5. Health
V.5.1 Overview of the sector
Senegal has become a key destination for competitive investments in services,
particularly in the health sector.
In this area, many specialized clinics have been set up in various sectors of
medicine and provide medical care to many people from the sub-region. Someadvanced constituents including medical imaging, retinal surgery,mammography, biological research, etc. have since 2004/2005 been following
an upward trend.
The health sector in Senegal builds on the following assets: A developed network of private clinics and specialized health centres
offering a variety of health care; Modern diagnosis centres and medical analysis laboratories ; World-class institutions (ENDSS, St-Christopher Iba Mar Diop Medical
School, etc.) and a world-renowned medicine faculty that trains would-be
doctors from the sub-region and North Africa; An ethics code based on international standards;
47 A secured statutory and institutional framework; The presence of several major companies (Pfizer, Sanofi-Avantis,
GlaxoSmithKleine, etc.) active in the processing of generic medication andthe distribution of various medical equipment and devices; The intellectual protection of patents;
 The existence of a wide range of medicinal plants and a solid know-how interms of phytotherapy, forming a solid basis for research and developmentin this area.
V.5.2. Investment opportunities
Senegal offers good prospects of attractive investments through the entire value
chain, from research/development and the production of generic medicines andpharmaceutical products.
Other opportunities are within reach in biomedical and genetic research,convalescence and welfare centres, reconstructive plastic surgery, thepharmaceutical industry etc.
V.6. Mining
V.6.1 Overview of the sector
Senegal is one of the world’s top phosphate producers, with the exploitation ofmajor rock phosphate deposits in Taiba, in the region of Thies. The country has
succeeded in attracting investors to revive and develop the traditional sectors ofphosphate and the cement industry, as well as the exploration and exploitation ofgold, iron, marble, etc. in the region of Senegal Oriental, and zircon and titanium
along the Grande Cote.
The Senegalese sedimentary basin is also rich in other resources such asindustrial limestone, attapulgite, peat, natural gas, etc.
To develop all these mining resources, Senegal has undertaken a large-scale
policy to open up this sector with a view to attracting more foreign investments
therin.
V.6.2. Investment opportunities
The Senegalese subsoil presents many indications, or contains deposits of useful
substances or minerals, which might prompt the participation of new private
investors in the sector.
For instance, the interest for sands with heavy minerals in Senegal has rapidly
risen due to the various opportunities that they offer. The sand dunes alongside
the Atlantic littoral represent major deposits of industrial minerals such as
zircon and titaniferous and ilmenite minerals.
48

In the northern part of the basin, in the region of Matam, the existence of a major
deposit of phosphates with proven reserves of about 40 million tons and apotential of more than 100 million tons of high quality rock phosphate has been
confirmed since 1984.
The eastern part of the country has abundant mining resources, some of which
are being exploited. The mining exploration and geological mapping works havemade it possible to highlight the following metallic and non-metallic mineralindications: platinum, chromium, silver, uranium, manganese, industrial clay
minerals, ornamental stones and building materials such as marble, etc.
In addition, the mining vocation of the region of Kedougou is increasingly
confirmed, with the exploitation of gold mines in Sabodala. Concerning gold
exploitation, the production of the first ingot in the Sabodala site during the firstquarter of 2009 laid the foundations for gold exploitation in the country.
Exploited for a short period in small scale, the exploitable resources in this mine
are now estimated at 1.63 Moz of gold, with future potentials estimated at 3.55
Moz.
Besides, the Senegal Oriental region has huge reserves of quality marble
estimated at several million cubic meters. These marbles are mainly located in
the areas of Ndébou, Bandafassi and Ibel, where six (6) varieties of marble havebeen identified.
In addition to traditional mining activities, opportunities also exist for foreign companies
to provide equipment, infrastructure and services to the mining industry in Senegal

V.7. Social housing
V.7.1 Overview of the sector
In a bid to compensate for the lack of housing and improve the living
environment of the huge middle class in Senegal, the Government has launched alarge-scale programme for the promotion of the social housing sector with theaim of facilitating access to housing in Dakar and in the other 13 regions of thecountry.
In this policy, the Government seeks to narrow the deficit in social housing by
2017, but also develop and diversify the social housing offer in urban and rural
areas, with the view to an equitable distribution countrywide. In this regard, theGovernment supports private developers’ initiatives by providing them withland that has already been developed and equipped with water and power supply
networks.

49

V.7.2. Investment opportunities
The Government of Senegal has decided to offer dedicated sites to real estatedevelopers at reduced cost. To this end, it has identified the following sites,
among others, for social housing: A reserve of 500 ha of non-registered land in the Pink Lake area; A land base forming the Diass-Diamniadio-Pout triangle ; 50 ha of land destined for social housing in each of the 13 regions of thecountry.
Moreover, the prefabricated construction materials represent a niche ofopportunities for private investors that fulfil the specific requirements of thesocial housing promotion policy launched by the Government.

50

Chapter 6
Living in Senegal
Thanks to the quality of life and the prevailing security, Senegal attracts many
tourists and hosts many foreigners, in spite of the high cost of living that madeDakar the 50th most expensive city in the world in 2012, according to the Mercer
Firm. The global consumer price index stands at 102.3 - a 3.4% increase
compared to 2010 - resulting essentially from the food price hike and the rise intransport and “housing, water, gas, power and other fuel” services. (Source:
National Agency of Statistics and Demography).

VI.1. Entry and stay formalities
To enter Senegalese territory, a valid passport is mandatory (preferably a
passport due to expire at least 3 months before the end of stay). As from 1st July
2013, an entry visa will be required for nationals of countries not belonging to the
UEMOA/WAEMU space.
Visitors shall submit their visa application to the Senegalese representation in
their place of residence, located at the following address:- Senegal Embassy, London W8 6LA, United Kingdom
Tel/Fax: 0207 938 4048 / 0207 938 2546
The type of visa and documents required depend on the purpose of the trip.
Visa category
allowedDuration Fees in Processing DocumentsofBritish timerequiredstaypound
sterling

Airporttransitgratis3 daysApplicationform
Air ticket + 2 id
photos +Passport +Company letter+ Invitation
letter + Hotelbooking

Diplomatic /Internationalorganisations

gratis

1 � 3 days

Verbal note +Application
form + 2 id

Submitting &Collecting
guidelines
How to lodge avisa application?
Lodging times: 10
am -°© 1 pm
In person at theembassy buildingon
39 Marloes road,
London w8 6lafromMonday to Friday.
We also accept
applications madeby51

Transit

3 days13.78

3 daysShort stay

30 days

27.56

3 days90 days

55.13

3 days6 months

110.26

3 days1 year137.833 daysIndefinite

413.50

3 daysLong stay

Residency
permitphotos +Passport
Application
form + Air
ticket + 2 id
photos +Passport +Company letter+ Invitation
letter + Hotelbooking
Application
form + Air
ticket + 2 id
photos +Passport +Company letter+ Invitation
letter
Application
form + Air
ticket + 2 id
photos +Passport +Employment
letter +Invitation
letter
Application
form + Air
ticket + 2 id
photos +Passport +Employment
letter +Invitation
letter
Application
form + Air
ticket + 2 id
photos +Passport +Employment
letter + Proof ofaccommodation
Cover letter + 2
id photos +Passport +CRB check +Marriagecertificate +Employment

post/courier.
From outside theunited kingdom
and
if you are using aninternational
courier service, itwill be yourresponsibility toarrange bothdeliveryof the applicationand collection of
the passports after
3 working days
from the embassy.
You will be
notified by email
when theprocessing
is completed.
Note: applications
from outside theunited kingdom
can be accepted aslong as there is no
Senegalese
Embassy or
Consulate near
your place ofresidence.
How to collect
your passport?
collection times: 1
� 4 pmWe do not have a
postal service toreturn the
passports
therefore you
will need to makeyour ownarrangements forcollections.
To retrieve yourpassport, justinformthe receptionist
that you are heretocollect a visa. You
will need to52letter + Proof ofaccommodation

present the visa
fee receipt at thereception.
If you wish to
designate a thirdparty
to pick up yourpassport, yourrepresentative
should bring awrittenauthorization
letter signed byyou, acopy of their own
photographic id,
such as a passport
or driving license.

For any stay lasting more than three (3) months, the foreign national shall apply
for foreigner’s ID card. This application can be submitted with the assistance of
APIX. Documents to be provided to this end are the following: Application for administrative assistance to the attention of APIXManaging Director;
 Application to the attention of the Minister of Interior; 3 ID photos;
 Birth certificate dating less than 3 months;
 Police record dating less than 3 months and issued in the applicant’s
country of origin; A copy of the passport (Identification page and the one featuring the dateof the last arrival in Senegal) ; Medical certificate issued by a doctor established in Senegal;
 Certificate of residence issued by the city hall or the police; Certified copy of the company statutes for corporate partners anddirectors; Job contract stamped by the Labour Inspectorate for
employees ; A pay slip for employees;
 Certified copy of the NINEA ; Revenue stamps worth 15,200 CFA (£20.9) ; Repatriation bond amounting to 115,000 CFA (£158.51) to be paid to
Caisse de dépôts et de consignations (Deposits Fund).
VI.2. Accommodation
Senegal has a hotel capacity of 731 outfits scattered countrywide. In Dakar
where the bulk of the international institutions and organisations are located,53

businessmen will find luxurious accommodation offering upscale comfort andjanitorial services.
The real estate offer is high, with villas and apartments rented at high costs on
average, varying depending on the districts, the size of the home, the quality of
the construction and the services offered. High standing buildings offering luxury
services (sea view, guard service, pool, gym, parking lot, etc.) are on the rise in
Dakar and are highly prized by foreigners.
VI.3. Education
Will be rewritten by British Embassy to ensure section is more relevant to the brochure’s
targeted reader

VI .4. HealthSenegal is a reference country in terms of medical training and health care.
Owing to the expertise of the medical staff and the quality of health services,
Senegal attracts a clientele from the entire sub-region.
All medical, surgical and paramedical specialties are represented. In addition to
the public health system, there is a sizeable private offer (clinics, treatment
centres, emergency services, home care). Private clinics are endowed withadvanced medical services, diagnosis centres and modern laboratories.
In addition, Senegal is one of the few African countries quoted among those thathave successfully curbed the HIV/AIDS pandemic. A multi-sector AIDS control
programme has been implemented in the country since 2002.

VI.5. Telecommunications
Senegal positions itself as a leader in Africa, in terms of ICT. During the period
2006/2010, the country has managed to gradually reduce the digital divide
thanks to an all-round digital network, an extension of the coverage of theterritory by the different telecom networks operated by Orange Senegal, Tigo andExpresso.
The technologies have been appropriated by enterprises, the administration andthe society at large at high speed. The introduction of ICTs in the educational
system has made it possible to easily introduce the populations to the use of
these modern tools.
The proliferation of SSIIs, call centres, Senegalese sites and portals is illustrativeof the expansion of ICTs in the country. This opportunity has attracted theinterest of major groups such as Nokia, Microsoft, Hewlett Packard and Ericsson.
54

In addition, Dakar hosts the only permanent office of Google in francophone
Africa, an office opened in 2009.
VI.6. Working hours
Working hours are officially set from 8:00 am to 5:00 pm, with a lunch break at
1:00 pm. Bank institutions open as from 7:30 and operate nonstop until 4:00 pm
on week days and up to noon on Saturdays. Special working hours are applied
during the fasting month of Ramadan, when office hours end at 4:30 pm. Public
holidays are the following:






January 1st ;April 4th (Independence Day) ;May 1st (labour Day)
Christian holidays (Christmas, Easter, Ascension, Pentecost andAssumption).
Muslim holidays whose dates change along with the Islamic calendar.
VI.7. LeisureDakar and many other regions of Senegal offer many cultural niches andarchitectural gems, the majority of which are classified in the World heritage of
UNESCO (Goree Island, the historical city of St Louis, the national bird park of
Djoudj). The cultural offer is rich, with interesting programmes proposed by thetheatres and cultural centres (private views, concerts and performances).
There is a wide range of sports and leisure activities all over the country:
swimming, gyms and practice halls, golf court, water skiing, deep-sea diving, andrace tracks. Big game fishing or casting are practiced in several spots of Dakar in
the Petite Cote and in Casamance, while hunting is practiced in the region of
Tambacounda.
Horse riding is a popular sport in Senegal. There are many clubs in the country
and horse races are organised very often. Dakar hosts an International barreljump contest every year.
With the opening of an ultramodern mall in Dakar, located on the coastal roadfacing the Atlantic Ocean, the business offer has scaled up with the arrival ofinternational stores offering clothing, cosmetics and leather items.

55