What is IUTS in Senegal?
IUTS (Impôt Unique sur les Traitements et Salaires) is the salary income tax in Senegal. It is withheld at source by the employer each month and paid to the Direction Générale des Impôts et Domaines (DGID) before the 15th of the following month.
It is called "unique" because it consolidates several previously separate taxes into a single deduction. IUTS applies to all salaries, wages, allowances, and benefits.
- Tax base: gross monthly income – employee contributions – 30% flat deduction.
- Application: progressive rate by brackets.
- Responsibility: the employer is responsible for withholding and monthly remittance.
IUTS calculation method: detailed steps
Monthly IUTS calculation in 6 steps:
- Calculate total gross salary: base salary + bonuses + overtime + valued benefits in kind.
- Deduct employee contributions: IPRES pension (5.6% capped) + CSS health (1%).
- Apply the 30% flat deduction: (Gross – contributions) × 70% = Monthly taxable income.
- Annualize: Monthly taxable income × 12.
- Apply the bracket scale to annual taxable income.
- Divide by 12 to get the monthly IUTS to withhold.
IUTS calculation examples for different salary levels
Example 1 — Supervisor, gross salary 250,000 XOF/month:
- Employee contributions: 5.6% × 250,000 = 14,000 XOF
- Base before deduction: 250,000 – 14,000 = 236,000 XOF
- After 30% deduction: 236,000 × 70% = 165,200 XOF/month
- Annual taxable income: 165,200 × 12 = 1,982,400 XOF
- Estimated monthly IUTS: approx. 18,800 XOF
Example 2 — Senior executive, gross salary 700,000 XOF/month:
- Employee contributions: 5.6% × 700,000 = 39,200 XOF
- Base before deduction: 700,000 – 39,200 = 660,800 XOF
- After 30% deduction: 660,800 × 70% = 462,560 XOF/month
- Annual taxable income: 462,560 × 12 = 5,550,720 XOF
- Estimated monthly IUTS: approx. 128,000 XOF
These figures are indicative. Always verify with the official DGID scales in force and adjust for individual situations (dependants, specific deductions).
Common mistakes to avoid in IUTS calculation
The most common IUTS calculation mistakes:
- Forgetting benefits in kind in the calculation base (housing, company car, company phone).
- Miscalculating the IPRES ceiling that limits the pension contribution base.
- Using an outdated scale without checking the current year's Finance Act.
- Ignoring overtime and exceptional bonuses in taxable income.
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FAQ — IUTS Senegal 2026
Is IUTS calculated on net or gross salary?
IUTS is calculated on taxable income, which is the gross salary minus employee contributions and the 30% flat deduction. It is therefore neither on pure gross nor on net.
Are transport allowances subject to IUTS?
Allowances representing actual professional expense reimbursement are generally exempt within legal limits. Flat allowances exceeding official ceilings are subject to IUTS. Consult the DGID for current ceilings.
What happens if the employer makes an IUTS calculation error?
The employer is responsible for withholding and remitting to the DGID. An error may result in an audit with late penalties. In case of an overpayment on the employee side, a refund or credit on following months is possible.
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