Adopts new Investment Code to enhance legal certainty and streamline processes
27 Sep 2025
On 27 September 2025, Senegal adopted Law No. 2025-16 on the Investment Code. The new Code modernizes the investment framework through a combination of procedural simplification, enhanced legal certainty and the introduction of differentiated investment regimes.
The Code establishes a digital investment platform interconnected with relevant public administrations, streamlining key stages of the investment process, including registration, approval and monitoring. It introduces statutory deadlines for administrative decisions related to investment approvals and equipment lists, thereby reducing processing times and increasing predictability for investors.
It maintains tax and customs incentives while clarifying their scope and duration. Incentive periods are differentiated by territory, with distinct treatment for investments located in Dakar and Thiès compared with other regions. Approved tax and customs advantages are subject to a stability guarantee for the duration of the approval period.
In addition, the Code introduces dedicated investment regimes targeting specific policy objectives. A Strategic Investment Regime provides for contractual approval, defined performance commitments and enhanced monitoring for large or priority projects. A Socially Responsible Investment Regime links eligibility for incentives to contributions to community development, sustainability and social inclusion. Together, these regimes align investment incentives with broader public policy priorities, including local content development, territorial balance and sustainable development.
Nature of measure:
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Facilitation
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Other regulatory changes
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Incentives
Type:
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Entry and establishment (Other)
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Promotion and facilitation (Investment facilitation , Investment incentives)
Industry:
Inward FDI:
Yes
Outward FDI:
No
Sources:
