Senegal

Senegal taxes resident individuals on worldwide income through a progressive schedule that tops out at 43 percent, alongside a 30 percent corporate rate, an 18 percent VAT, and a 10 percent dividend withholding tax. There is no wealth tax, no controlled foreign company regime, and no individual exit tax, and social security is only voluntary for the self-employed, but registration is administratively heavy and the country has no digital nomad visa. It suits a Francophone solopreneur who wants a low cost of living in West Africa and is willing to formally register a local business for residency.