Buying
Property acquisition costs in Senegal: the complete guide
Registration tax, land registration, notary fees and VAT: how much to budget on top of the price to buy a property in Senegal, with a worked example and the official rate schedules.
By Jamm Immobilier · 24 June 2026
Buying a property in Senegal means planning for a budget higher than the advertised price alone. On top of the price, the buyer also pays acquisition costs — registration tax, land registration, notary fees and VAT — which, for the resale of a titled property, amount to roughly 7–12% of the price.
This guide breaks down each component, with the official rate schedules and a worked example, so you can prepare your purchase with no unpleasant surprises.
The components of acquisition costs
1. Registration tax — 5% of the price
This is the main tax. The registration tax on a property transfer for value is 5% of the sale price (General Tax Code, article 472). The rate, long set at 10%, was reduced to 5% by the 2015 law and has not changed since. It is payable by the buyer and must be settled within the month following the transaction.
2. Land registration — about 1%
The land registration formality, which records the transfer in the land register at the Land Registry, costs about 1% of the price, plus a fixed fee of around 6,500 FCFA per title. This is what legally secures your ownership.
3. Notary fees — a sliding scale
A notary is mandatory for a property sale. Their fees follow a sliding scale by bracket set by Décret 2006-1366 (article 150): each price bracket is taxed at its own rate.
| Price bracket | Rate |
|---|---|
| Up to 20 million FCFA | 4.5% |
| From 20 to 80 million | 3% |
| From 80 to 300 million | 1.5% |
| Above 300 million | 0.75% |
On top of these fees comes 18% VAT (on the fees only, not on the price of the property).
What is NOT your responsibility
The capital-gains tax is owed by the seller, never by the buyer. Be wary of “all-inclusive” estimates of 12–15% that wrongly count it on the buyer’s side.
Worked example: a property at 50 million FCFA
- Registration tax (5%): 2,500,000 FCFA
- Land registration (1% + 6,500): 506,500 FCFA
- Notary fees (20M × 4.5% + 30M × 3%): 1,800,000 FCFA
- VAT on fees (18%): 324,000 FCFA
- Total costs: ≈ 5,130,000 FCFA, i.e. a total budget of about 55.1 million FCFA.
As a percentage, the costs are degressive: they weigh more heavily (up to ~10–11%) on a small property, and less (~7–8%) on a more expensive one, where the 0.75% notary bracket takes over.
The case of new-build and the diaspora
For a new home sold by a developer (VEFA), the mechanics may differ (18% VAT may replace registration). And if you buy from abroad, an agent or the agency can carry out the formalities on your behalf — a key point for the diaspora.
In summary
For a titled property being resold, budget about 8% of the price in acquisition costs (a 7–12% range). Each line is based on an official rate schedule: nothing is left to chance. To get the exact breakdown from your price, use the calculator below — and a Jamm adviser will give you the final figure validated with the notary.
Sources: General Tax Code of Senegal (art. 472), Décret 2006-1366 (notary scale, art. 150), World Bank Doing Business (“Registering Property”, Senegal). Indicative estimate; the exact figure depends on the file.