Mobile Sector Taxation in Senegal: Comparative Fiscal Burden

The mobile telecommunications sector in Senegal faces a highly complex and burdensome tax environment. This includes numerous general and sector-specific taxes and fees imposed on both consumers and operators. Such complexity results in a high overall tax burden and significantly increases compliance costs for operators. These fiscal challenges hinder investment in infrastructure, limit network expansion, and reduce service quality, thereby slowing digital inclusion and broader socioeconomic development.

This policy brief assesses the fiscal burden on the mobile sector and compares it with the retail finance and gold mining sectors in Senegal.