The following expense types are not deductible (or deductible subject to limitations) for Senegal tax purposes:

General head office overhead and expenses allocated to a branch or PE are deductible in proportion to the ratio of local turnover to worldwide turnover. However, the deduction is limited to a maximum of 20% of the branch or PE’s net accounting profit before the deduction.
Interest paid to shareholders of corporations and limited liability companies is deductible only if the following three conditions are cumulatively met: (a) debt owed to all shareholders does not exceed the capital of the debtor; (b) the capital of the debtor is fully paid up; and (c) the interest rate does not exceed the BCEAO Bank rate plus 3%.. The limitation does not apply to holding companies.
Payments of interest, royalties and service fees of any type to residents of countries classified as low-tax or non-cooperative jurisdictions are not deductible unless the payer evidences that the payment is in remuneration of a genuine transaction and is not excessive. The same applies to payments to accounts held with banks and financial institutions established in such jurisdictions. A person is deemed to be established in a low-tax jurisdiction if not taxable therein, or taxable therein but the tax due is lower by more than half than the tax that would have been due in Senegal had the person been resident there. Countries are classified as non-cooperative jurisdictions if they do not comply with international standards on transparency and exchange of information.
Taxes or related penalties are not deductible.
Gift expenses are not deductible.
Most liberalities (expenses with no compensatory benefit) are not deductible.

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