Senegal: Economy Profile

Doing Business 2019 Senegal
Economy Profile
Senegal
Page 1
Economy Profile of Senegal
Doing Business 2019 Indicators

(in order of appearance in the document)
Starting a business Procedures, time, cost and paid-in minimum capital to start a limited liability company
Dealing with construction permits Procedures, time and cost to complete all formalities to build a warehouse and the quality
control and safety mechanisms in the construction permitting system
Getting electricity Procedures, time and cost to get connected to the electrical grid, and the reliability of the
electricity supply and the transparency of tariffs
Registering property Procedures, time and cost to transfer a property and the quality of the land administration
system
Getting credit Movable collateral laws and credit information systems
Protecting minority investors Minority shareholders’ rights in related-party transactions and in corporate governance
Paying taxes Payments, time, total tax and contribution rate for a firm to comply with all tax regulations as
well as post-filing processes
Trading across borders Time and cost to export the product of comparative advantage and import auto parts
Enforcing contracts Time and cost to resolve a commercial dispute and the quality of judicial processes
Resolving insolvency Time, cost, outcome and recovery rate for a commercial insolvency and the strength of the
legal framework for insolvency
Labor market regulation Flexibility in employment regulation and aspects of job quality
Page 2
About Doing Business
The Doing Business project provides objective measures of business regulations and their enforcement across 190 economies and selected
cities at the subnational and regional level.
The Doing Business project, launched in 2002, looks at domestic small and medium-size companies and measures the regulations applying
to them through their life cycle.
Doing Business captures several important dimensions of the regulatory environment as it applies to local firms. It provides quantitative
indicators on regulation for starting a business, dealing with construction permits, getting electricity, registering property, getting credit,
protecting minority investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. Doing Business also
measures features of labor market regulation. Although Doing Business does not present rankings of economies on the labor market
regulation indicators or include the topic in the aggregate ease of doing business score or ranking on the ease of doing business, it does
present the data for these indicators.
By gathering and analyzing comprehensive quantitative data to compare business regulation environments across economies and over time,
Doing Business encourages economies to compete towards more efficient regulation; offers measurable benchmarks for reform; and serves
as a resource for academics, journalists, private sector researchers and others interested in the business climate of each economy.
In addition, Doing Business offers detailed subnational reports, which exhaustively cover business regulation and reform in different cities and
regions within a nation. These reports provide data on the ease of doing business, rank each location, and recommend reforms to improve
performance in each of the indicator areas. Selected cities can compare their business regulations with other cities in the economy or region
and with the 190 economies that Doing Business has ranked.
The first Doing Business report, published in 2003, covered 5 indicator sets and 133 economies. This year’s report covers 11 indicator sets
and 190 economies. Most indicator sets refer to a case scenario in the largest business city of each economy, except for 11 economies that
have a population of more than 100 million as of 2013 (Bangladesh, Brazil, China, India, Indonesia, Japan, Mexico, Nigeria, Pakistan, the
Russian Federation and the United States) where Doing Business also collected data for the second largest business city. The data for these
11 economies are a population-weighted average for the 2 largest business cities. The project has benefited from feedback from
governments, academics, practitioners and reviewers. The initial goal remains: to provide an objective basis for understanding and improving
the regulatory environment for business around the world.
More about Doing Business (PDF, 5MB)
Page 3
Ease of Doing Business in DB 2019 Rank

Region Sub-Saharan Africa
190 1
Senegal
Income Category Low income 141
DB 2019 Ease of doing business score
Population 15,850,567
0 100
City Covered Dakar 54.15
DB 2019 Ease of Doing Business Score
0 100
59.22: Ghana (Rank: 114)
58.00: Côte d'Ivoire (Rank: 122)
55.20: Togo (Rank: 137)
54.15: Senegal (Rank: 141)
51.61: Regional Average (Sub-Saharan Africa)
47.78: Cameroon (Rank: 166)
Note: The ease of doing business score captures the gap of each economy from the best regulatory performance observed on each of the indicators across all economies
in the Doing Business sample since 2005. An economy’s ease of doing business score is reflected on a scale from 0 to 100, where 0 represents the lowest and 100
represents the best performance. The ease of doing business ranking ranges from 1 to 190.
Rankings on Doing Business topics - Senegal
28
55 64
82 94
Rank
109 118
127
140 140 139 142
136 144
163 171
190
Starting Dealing Getting Registering Getting Protecting Paying Trading Enforcing Resolving
a with Electricity Property Credit Minority Taxes across Contracts Insolvency
Business Construction Investors Borders
Permits
Ease of Doing Business Score on Doing Business topics - Senegal
100
89.94
80
59.60 61.37 60.85

57.47
Score
60
48.08 48.15
44.33
41.67
40
30.00
20
Starting Dealing Getting Registering Getting Protecting Paying Trading Enforcing Resolving
a with Electricity Property Credit Minority Taxes across Contracts Insolvency
Business Construction Investors Borders
Permits
Page 4
Starting a Business
This topic measures the number of procedures, time, cost and paid-in minimum capital requirement for a small- to medium-sized limited
liability company to start up and formally operate in each economy’s largest business city.
To make the data comparable across 190 economies, Doing Business uses a standardized business that is 100% domestically owned, has
start-up capital equivalent to 10 times the income per capita, engages in general industrial or commercial activities and employs between 10
and 50 people one month after the commencement of operations, all of whom are domestic nationals. Starting a Business considers two
types of local limited liability companies that are identical in all aspects, except that one company is owned by 5 married women and the
other by 5 married men. The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a
business. These scores are the simple average of the scores for each of the component indicators.
The most recent round of data collection for the project was completed in May 2018. See the methodology for more information.
What the indicators measure Case study assumptions
Procedures to legally start and formally operate To make the data comparable across economies, several assumptions about the
a company (number) business and the procedures are used. It is assumed that any required information is
readily available and that the entrepreneur will pay no bribes.
• Preregistration (for example, name verification or
reservation, notarization)
The business:
• Registration in the economy’s largest business - Is a limited liability company (or its legal equivalent). If there is more than one type
city
of limited liability company in the economy, the most common among domestic firms
• Postregistration (for example, social security is chosen. Information on the most common form is obtained from incorporation
registration, company seal) lawyers or the statistical office.
- Operates in the economy’s largest business city. For 11 economies the data are
• Obtaining approval from spouse to start a
business or to leave the home to register the also collected for the second largest business city.
company - The entire office space is approximately 929 square meters (10,000 square feet).
- Is 100% domestically owned and has five owners, none of whom is a legal entity;
• Obtaining any gender specific document for has a start-up capital of 10 times income per capita and has a turnover of at least
company registration and operation or national 100 times income per capita.
identification card
- Performs general industrial or commercial activities, such as the production or sale
of goods or services to the public. The business does not perform foreign trade
Time required to complete each procedure
activities and does not handle products subject to a special tax regime, for example,
(calendar days)
liquor or tobacco. It does not use heavily polluting production processes.
• Does not include time spent gathering - Leases the commercial plant or offices and is not a proprietor of real estate and the
information amount of the annual lease for the office space is equivalent to the income per
capita.
• Each procedure starts on a separate day (2
procedures cannot start on the same day) - Does not qualify for investment incentives or any special benefits.
- Has at least 10 and up to 50 employees one month after the commencement of
• Procedures fully completed online are recorded operations, all of whom are domestic nationals.
as ½ day - Has a company deed that is 10 pages long.
• Procedure is considered completed once final
document is received The owners:
• No prior contact with officials - Have reached the legal age of majority. If there is no legal age of majority, they are
assumed to be 30 years old.
Cost required to complete each procedure (% of - Are sane, competent, in good health and have no criminal record.
income per capita) - Are married and the marriage is monogamous and registered with the authorities.
- Where the answer differs according to the legal system applicable to the woman or
• Official costs only, no bribes man in question (as may be the case in economies where there is legal plurality), the
• No professional fees unless services required by answer used will be the one that applies to the majority of the population.
law or commonly used in practice
Paid-in minimum capital (% of income per

capita)
• Funds deposited in a bank or with third party

before registration or up to 3 months after
incorporation
Page 5
Starting a Business - Senegal
Standardized Company
Legal form Société à Responsabilité Limitée (SARL) - Limited Liability

Company
Paid-in minimum capital requirement XOF 25,000
City Covered Dakar
Indicator Senegal Sub-Saharan OECD high Best Regulatory

Africa income Performance
Procedure – Men (number) 4 7.4 4.9 1 (New Zealand)
Time – Men (days) 6 23.3 9.3 0.5 (New Zealand)
Cost – Men (% of income per capita) 32.0 44.4 3.1 0.0 (Slovenia)
Procedure – Women (number) 4 7.6 4.9 1 (New Zealand)
Time – Women (days) 6 23.4 9.3 0.5 (New Zealand)
Cost – Women (% of income per capita) 32.0 44.4 3.1 0.0 (Slovenia)
Paid-in min. capital (% of income per capita) 4.3 10.0 8.6 0.0 (117 Economies)
Figure – Starting a Business in Senegal and comparator economies – Ranking and Score
DB 2019 Starting a Business Score
0 100
88.70: Togo (Rank: 74)
84.29: Ghana (Rank: 108)
Note: The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a business. These scores
are the simple average of the scores for each of the component indicators.
Page 6
Figure – Starting a Business in Senegal – Procedure, Time and Cost
Time (days) Cost (% of income per capita)

6 25
Cost (% of income per capita)

5
20
4
Time (days)
15
10
2
5
1
0 0
1 2 3 4
Procedures (number)
* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.
Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology ). For details on the procedures reflected here, see the summary below.
Page 7
Details – Starting a Business in Senegal – Procedure, Time and Cost
No. Procedures Time to Complete Associated Costs
1 Deposit the founding capital with a bank 1 day included in the

Agency : Bank following procedure
The company can deposit the founding capital with a bank directly (“compte de
societe en formation”) or through a public notary. The account is liberated once
the company is registered at the RCCM.
2 Check the company name 1 day no charge

Agency : Court
The company can check the name availability at the Court.
3 Notarize company bylaws and bank deposit of subscribed capital 2 days XOF 130,000 for a
Agency : Notary limited liability
A public notary is required to notarize company bylaws and deposit subscribed company with a share
capital at a bank. The procedure takes 3 days if the notary public prepares the
capital between XOF
articles of association and a day if notary only signs. The involvement of the
5,000,000 and XOF
notary is required.
8,000,000
The statutes can be drafted either by notarial act or by any other act, provided
that the authorized signatures are notarized. If by notarial act, the notary must (a)
establish the statutes (if the promoter has not done so) and issue the declaration
of conformity (déclaration de régularité et de conformité); and (b) register the
statutes and declare the existence of the company with the tax authorities.
The promoter may ask the notary to complete additional formalities, such as
commercial registration at the court to obtain the company identification number
(numéro d'identification national des entreprises et des associations, NINEA).
4 Register your business at the one-stop shop 2 days XOF 25,000 + XOF
Agency : One stop-shop 30,000 + XOF 90 for
Since November 2007, entrepreneurs can register at the one-stop shop which any other XOF
takes care of what was formerly done in seven different procedures.
1,000,000 of share
capital
Four of the procedures are taken care of by having the four relevant agencies
dispatch one of their civil servants to the one-stop shop. This is:
• The tax authority to register the bylaws;
• The Commercial Registry (‘Registre du Commerce et du Credit Mobilier’ -
RCCM) to register the company bylaws;
• The NINEA to get a company identification number (‘Numéro d’Identification
National des Entreprises et des Associations’); and,
• The Labor authority to register workers and commencement of operation.
They are all physically located in the same location and there is a timesheet kept
by the coordinator of the one-stop shop that indicates the precise time with which
every person in the room delivers the document.
Another two procedures are handled by the one-stop shop, and these are:
• Registration at the Social Security (‘Caisse de Securite Sociale’ - CSS);
• Registration at the Pension Fund (‘Institut de Prevoyance Retraite’ - IPRES).
These two agencies are not physically located inside the one-stop shop but are a
few minutes away. What is done is that when a new file comes in, the coordinator
of the one-stop shop sends the information about the application by email to
these two agencies. He then phones them to make sure that they received the
email. Later in the afternoon (or if it afternoon, the next day), the one-stop shop
sends a courier to go and fetch the approved documents.
Fees, for firms with a capital lower than 10,000,000 FCFA, the applicant needs to
pay:
• Registration fees: XOF 25,000 for the statutes
• Court Registrar fees: XOF 30,000 if the capital is XOF 1 000 000 + XOF 90 for
any other XOF 1,000,000 of capital.
Takes place simultaneously with previous procedure.
Page 8
Dealing with Construction Permits
This topic tracks the procedures, time and cost to build a warehouse—including obtaining necessary the licenses and permits, submitting all
required notifications, requesting and receiving all necessary inspections and obtaining utility connections. In addition, the Dealing with
Construction Permits indicator measures the building quality control index, evaluating the quality of building regulations, the strength of
quality control and safety mechanisms, liability and insurance regimes, and professional certification requirements. The most recent round of
data collection was completed in May 2018. See the methodology for more information
Procedures to legally build a warehouse To make the data comparable across economies, several assumptions about the
(number) construction company, the warehouse project and the utility connections are used.
• Submitting all relevant documents and obtaining The construction company (BuildCo):
all necessary clearances, licenses, permits and
certificates - Is a limited liability company (or its legal equivalent) and operates in the economy’s
largest business city. For 11 economies the data are also collected for the second
• Submitting all required notifications and receiving largest business city.
all necessary inspections
- Is 100% domestically and privately owned; has five owners, none of whom is a
• Obtaining utility connections for water and legal entity. Has a licensed architect and a licensed engineer, both registered with
sewerage the local association of architects or engineers. BuildCo is not assumed to have any
• Registering and selling the warehouse after its other employees who are technical or licensed experts, such as geological or
completion topographical experts.
- Owns the land on which the warehouse will be built and will sell the warehouse
Time required to complete each procedure upon its completion.
(calendar days)
The warehouse:
• Does not include time spent gathering
information - Will be used for general storage activities, such as storage of books or stationery.
- Will have two stories, both above ground, with a total constructed area of
• Each procedure starts on a separate day— approximately 1,300.6 square meters (14,000 square feet). Each floor will be 3
though procedures that can be fully completed
meters (9 feet, 10 inches) high and will be located on a land plot of approximately
online are an exception to this rule
929 square meters (10,000 square feet) that is 100% owned by BuildCo, and the
• Procedure is considered completed once final warehouse is valued at 50 times income per capita.
document is received - Will have complete architectural and technical plans prepared by a licensed
architect. If preparation of the plans requires such steps as obtaining further
• No prior contact with officials
documentation or getting prior approvals from external agencies, these are counted
Cost required to complete each procedure (% of as procedures.
income per capita) - Will take 30 weeks to construct (excluding all delays due to administrative and
regulatory requirements).
• Official costs only, no bribes
The water and sewerage connections:
Building quality control index (0-15)
- Will be 150 meters (492 feet) from the existing water source and sewer tap. If there
• Quality of building regulations (0-2) is no water delivery infrastructure in the economy, a borehole will be dug. If there is
• Quality control before construction (0-1) no sewerage infrastructure, a septic tank in the smallest size available will be
installed or built.
• Quality control during construction (0-3) - Will have an average water use of 662 liters (175 gallons) a day and an average
• Quality control after construction (0-3) wastewater flow of 568 liters (150 gallons) a day. Will have a peak water use of
1,325 liters (350 gallons) a day and a peak wastewater flow of 1,136 liters (300
• Liability and insurance regimes (0-2) gallons) a day.
• Professional certifications (0-4) - Will have a constant level of water demand and wastewater flow throughout the
year; will be 1 inch in diameter for the water connection and 4 inches in diameter for
the sewerage connection.
Page 9
Dealing with Construction Permits - Senegal
Standardized Warehouse
Estimated value of warehouse XOF 29,020,439.40
City Covered Dakar

Procedures (number) 14 14.7 12.7 None in 2017/18
Time (days) 177 145.7 153.1 None in 2017/18
Cost (% of warehouse value) 9.8 8.8 1.5 None in 2017/18
Building quality control index (0-15) 10.0 8.5 11.5 15.0 (3 Economies)
Figure – Dealing with Construction Permits in Senegal and comparator economies – Ranking and Score
DB 2019 Dealing with Construction Permits Score
0 100
66.16: Ghana (Rank: 115)
61.79: Togo (Rank: 133)
Note: The ranking of economies on the ease of dealing with construction permits is determined by sorting their scores for dealing with
construction permits. These scores are the simple average of the scores for each of the component indicators.
Figure – Dealing with Construction Permits in Senegal – Procedure, Time and Cost
Time (days) Cost (% of warehouse value)

3.5
160
3
Cost (% of warehouse value)
140
2.5
120
Time (days)
100 2
80
1.5
60
1
40
0.5
20
0 0
1 *2 3 4 5 6 7 8 9 10 11 * 12 13 14
Procedures (number)
Page 10
Figure – Dealing with Construction Permits in Senegal and comparator economies – Measure of Quality
15
13.0
11.0
Index score 10.0 10.0
10
8.0 8.5
Senegal Cameroon Côte d'Ivoire Ghana Togo Sub-Saharan Africa
Details – Dealing with Construction Permits in Senegal – Procedure, Time and Cost
1 Obtain results of geotechnical study / soil test 30 days XOF 700,000

Agency : Private Firm
According to Law N° 2009-23 dated July 8, 2009 (Loi N° 2009-23 Du 8 Juillet
2009 Portant Code De La Construction), the soil test is made for the stability of
the construction and the authority have the right to request a copy of the results
2 Obtain property title documents (certificats de droit réel ou réquisition) 5 days XOF 600
Agency : Land Authorities (Bureau de la Conservation Foncière (Service des
Domaines))
The property title documents include the history of the property and all loans
associated with it.
3 Obtain a cadastral map 7 days XOF 16,700

Agency : Cadastre
The Cadastre will visit the property to check the boundaries.
4 Obtain planning certificate (certificat d’urbanisme) 10 days XOF 20,000

Agency : Regional Urban Planning Authority (Service Régionale d’Urbanisme )
The planning certificate (certificat d’urbanisme) identifies whether a specific land
can be used for the intended construction and if there are some specific rules
that must be respected.
The request must be addressed to the Mayor or to the president of the Rural
Council along with a title deed or occupancy permit and an excerpt from the
cadastral map of the plot.
The request can be done online through teledac.sec.gouv.sn
5 Obtain building permit 45 days XOF 780,360

Agency : Ministry of Urbanism and Town Planning; Inspection Office; City Hall;
Land Management; Hygiene Service; Civil Safety Office
The application file is submitted either online on teledac.sec.gouv.sn or via five
hardcopies. Each copy consists of an application form, along with the following:
• Plans of all the levels and facades at a scale of 1:100
• Block and location plan
• Two copies of the property title (per application)
6 Hire a private inspection agency and receive approval of the technical 1 day XOF 870,613
execution plan
Agency : Bureau de Control
It is rare to receive an inspection from the authorities. Thus, to ensure that
building standards are met, BuildCo hires a private inspection agency. Private
inspectors visit the site at least once a week to perform technical inspections.
7 Request final inspection from the Service d'Urbanisme to receive the 1 day XOF 5,500
certificate of conformity
Agency : Regional Urban Planning Authority (Service Régionale d’Urbanisme)
Once construction is completed, BuildCo must fill out a form requesting the
certificate of conformity (certificat de conformite). A representative from BuildCo
must go to the Service Regional in person with a copy of the authorized plans.
8 Receive final inspection 1 day no charge

Agency : Inspection Agency (Direction Régionale de l’Urbanisme et de
l’Architecture)
This is an inspection that is done to verify compliance of the construction works
with the regulations (prior to issuance of the certificate of conformity). Sometimes
companies have to wait 2 weeks before receiving this final inspection.
Page 11
9 Obtain certificate of conformity 10 days XOF 15,000

Agency : Regional Urban Planning Authority (Service Régionale d’Urbanisme)
The declaration of the completion of construction (déclaration attestant de
l’achèvement des travaux) must be submitted within 30 days from the date of the
end of construction activities.
10 Apply for water connection 1 day no charge

Agency : Société Sénégalaise des Eaux (SDE)
BuildCo must apply for the connection at the private water company, SDE. They
lack personnel and so the time to obtain the estimate (devis) for the payment of
fees takes about 1 to 2 weeks.
11 Pay the fees and obtain water connection 25 days XOF 135,000
Agency : Société Sénégalaise des Eaux (SDE)
The application form cost ranges from FCFA 14,000.00 to FCFA 20,000.00. The
connection cost is around FCFA 115,000.00 for industrial companies. This cost
increases if the building is far from the nearest source of water.
The time estimate includes the time to obtain the estimated cost for extension of
the grid
Apply for sewage connection 1 day XOF 36,580

12 Agency : Office National d’Assainissement du Sénégal
BuildCo must apply for the connection to sewage at ONAS. One of the
mandatory documents to be provided is the first water bill.
13 Receive sewage inspection 1 day no charge

Agency : Office National d’Assainissement du Sénégal
BuildCo must visit the sewage company in person to retrieve the inspectors for
the inspection of the sewage mains. Otherwise, it can take them a few weeks to
come. An inspection is necessary to obtain the estimate (devis) for the works to
be completed.
14 Pay the fees and obtain sewage connection 45 days XOF 250,000
Agency : Office National d’Assainissement du Sénégal
ONAS inspectors prepare the quotation (devis) within a week of inspecting the
site. BuildCo must then go to ONAS to sign the paperwork and pay the fees.
After that, they will install the connection. ONAS may sometimes outsource the
works to a private company.
Page 12
Details – Dealing with Construction Permits in Senegal – Measure of Quality
Answer Score
Building quality control index (0-15) 10.0
Quality of building regulations index (0-2) 2.0
How accessible are building laws and regulations in your economy? (0-1) Available online; 1.0
Free of charge.
Which requirements for obtaining a building permit are clearly specified in the building List of required 1.0
regulations or on any accessible website, brochure or pamphlet? (0-1) documents; Fees
to be paid;
Required
preapprovals.
Quality control before construction index (0-1) 1.0
Which third-party entities are required by law to verify that the building plans are in Licensed 1.0
compliance with existing building regulations? (0-1) architect;
Licensed
engineer.
Quality control during construction index (0-3) 2.0
What types of inspections (if any) are required by law to be carried out during construction? Inspections by 1.0
(0-2) external engineer
or firm;
Inspections at
various phases.
Do legally mandated inspections occur in practice during construction? (0-1) Mandatory 1.0
inspections are
always done in
practice.
Quality control after construction index (0-3) 2.0
Is there a final inspection required by law to verify that the building was built in accordance Yes, final 2.0
with the approved plans and regulations? (0-2) inspection is
done by
government
agency.
Do legally mandated final inspections occur in practice? (0-1) Final inspection 0.0
does not always
occur in practice;
Final inspection
occurs most of
the time.
Liability and insurance regimes index (0-2) 2.0
Which parties (if any) are held liable by law for structural flaws or problems in the building Architect or 1.0
once it is in use (Latent Defect Liability or Decennial Liability)? (0-1) engineer;
Construction
company; Owner
or investor.
Which parties (if any) are required by law to obtain an insurance policy to cover possible Architect or 1.0
structural flaws or problems in the building once it is in use (Latent Defect Liability Insurance engineer;
or Decennial Insurance)? (0-1) Construction
company.
Professional certifications index (0-4) 1.0
What are the qualification requirements for the professional responsible for verifying that the University degree 1.0
architectural plans or drawings are in compliance with existing building regulations? (0-2) in architecture or
engineering;
Being a
registered
architect or
engineer.
Page 13
What are the qualification requirements for the professional who supervises the construction University degree 0.0
on the ground? (0-2) in engineering,
construction or
construction
management.
Page 14
Getting Electricity
This topic measures the procedures, time and cost required for a business to obtain a permanent electricity connection for a newly
constructed warehouse. Additionally, the reliability of supply and transparency of tariffs index measures reliability of supply, transparency of
tariffs and the price of electricity. The most recent round of data collection for the project was completed in May 2018. See the methodology
for more information.
Procedures to obtain an electricity connection To make the data comparable across economies, several assumptions about the
(number) warehouse, the electricity connection and the monthly consumption are used.
• Submitting all relevant documents and obtaining The warehouse:

all necessary clearances and permits
- Is owned by a local entrepreneur and is used for storage of goods.
• Completing all required notifications and - Is located in the economy’s largest business city. For 11 economies the data are
receiving all necessary inspections
also collected for the second largest business city.
• Obtaining external installation works and possibly - Is located in an area where similar warehouses are typically located and is in an
purchasing material for these works area with no physical constraints. For example, the property is not near a railway.
- Is a new construction and is being connected to electricity for the first time.
• Concluding any necessary supply contract and
obtaining final supply - Has two stories with a total surface area of approximately 1,300.6 square meters
(14,000 square feet). The plot of land on which it is built is 929 square meters
Time required to complete each procedure (10,000 square feet).
(calendar days)
The electricity connection:
• Is at least 1 calendar day
- Is a permanent one with a three-phase, four-wire Y connection with a subscribed
• Each procedure starts on a separate day capacity of 140-kilo-volt-ampere (kVA) with a power factor of 1, when 1 kVA = 1
• Does not include time spent gathering kilowatt (kW).
information - Has a length of 150 meters. The connection is to either the low- or medium-voltage
distribution network and is either overhead or underground, whichever is more
• Reflects the time spent in practice, with little common in the area where the warehouse is located and requires works that involve
follow-up and no prior contact with officials
the crossing of a 10-meter road (such as by excavation or overhead lines) but are all
Cost required to complete each procedure (% of carried out on public land. There is no crossing of other owners’ private property
income per capita) because the warehouse has access to a road.
- Does not require work to install the internal wiring of the warehouse. This has
• Official costs only, no bribes already been completed up to and including the customer’s service panel or
• Value added tax excluded switchboard and the meter base.
The reliability of supply and transparency of The monthly consumption:

tariffs index (0-8)
- It is assumed that the warehouse operates 30 days a month from 9:00 a.m. to 5:00
• Duration and frequency of power outages (0–3) p.m. (8 hours a day), with equipment utilized at 80% of capacity on average and that
• Tools to monitor power outages (0–1) there are no electricity cuts (assumed for simplicity reasons) and the monthly energy
consumption is 26,880 kilowatt-hours (kWh); hourly consumption is 112 kWh.
• Tools to restore power supply (0–1) - If multiple electricity suppliers exist, the warehouse is served by the cheapest
• Regulatory monitoring of utilities’ performance supplier.
(0–1) - Tariffs effective in January of the current year are used for calculation of the price of
electricity for the warehouse. Although January has 31 days, for calculation
• Financial deterrents limiting outages (0–1) purposes only 30 days are used.
• Transparency and accessibility of tariffs (0–1)
Price of electricity (cents per kilowatt-hour)*
• Price based on monthly bill for commercial

warehouse in case study
*Note: Doing Business measures the price of

electricity, but it is not included in the ease of doing
business score nor the ranking on the ease of
getting electricity.
Page 15
Getting Electricity - Senegal
Standardized Connection
Price of electricity (US cents per kWh) 17.3
Name of utility Société Nationale d'Électricité du Sénégal (SENELEC)
City Covered Dakar

Procedures (number) 6 5.2 4.5 3 (25 Economies)
Time (days) 75 112.0 77.2 18 (3 Economies)
Cost (% of income per capita) 3419.7 3456.5 64.2 0.0 (3 Economies)
Reliability of supply and transparency of tariff 5 1.6 7.5 8.0 (27 Economies)
index (0-8)
Figure – Getting Electricity in Senegal and comparator economies – Ranking and Score
DB 2019 Getting Electricity Score
0 100
74.02: Ghana (Rank: 86)
69.96: Togo (Rank: 105)
Note: The ranking of economies on the ease of getting electricity is determined by sorting their scores for getting electricity. These scores are
the simple average of the scores for all the component indicators except the price of electricity.
Page 16
Figure – Getting Electricity in Senegal – Procedure, Time and Cost
Time (days) Cost (% of income per capita)

3500
70
3000
Cost (% of income per capita)

60
2500
50
Time (days)
2000
40
1500
30
20 1000
10 500
0 0
1 2 *3 4 *5 6
Procedures (number)
Figure – Getting Electricity in Senegal and comparator economies – Measure of Quality
8
7
6
Index score
5
5
4 4
4
3
3
2 1.6
1
0
0
Page 17
Details – Getting Electricity in Senegal – Procedure, Time and Cost
1 Hire electrical contractor to do technical study 7 calendar days XOF 1,610,500

Agency : Electrical Contractor
The applicant hires an electrical contractor to conduct a technical study of the
site and the external connection works.
2 Submit application and technical study to Senelec and await approval 8 calendar days XOF 179,000
Agency : Senelec
The customer files a request of a new connection to Senelec. As part of the
application package he/she to submit a copy of his/her identity card, a copy of
his/her lease, a copy of the land title and the details of the connection. The
copies do not have to be notarized. The technical study is also sent to Senelec
for approval, and they will then need to undertake a site inspection. Moreover,
Senelec will need to get an authorization from the 'ageroute' at the Ministry of
Transport to go over the road and make sure there will be sufficient room
between the road and the cabling. This authorization is an internal process
between Senelec and the ageroute. Once the authorization is granted and the
site is approved by Senelec, the customer is notified by letter.
3 Receive site inspection by Senelec 1 calendar day XOF 0

Agency : Senelec
To approve the technical study, Senelec inspects the site
4 Electrical contractor conducts external connection works and gets 46 calendar days XOF 17,705,000
approval from Senelec
Agency : Electrical Contractor
The electrical contractor that carries out the technical study also orders and
purchases the necessary material and brings it to the utility for approval. The
meter board has to be bought directly at Senelec by the customer or the
electrical contractor doing the external connection works. The transformer has to
be bought privately and then be brought to Senelec for a control.
During the works, the utility will supervise the works. For instance, an initial
inspection happens at the beginning of the external works. The customer or the
electrical contractor has to go to the utility after the first inspection to obtain a
written note from the utility that confirms the inspection (procès verbal). The
works in the meantime go on. When the works are finally done, the contractor will
need to get approval from Senelec via a final inspection.
5 Receive inspection for external works and for electricity turn-on 14 calendar days XOF 0
Agency : Senelec
After the external connection works are finished, the electrical contractor writes a
letter to Senelec and within a week, the utility carries out an inspection of the
works. After this, the client can make a request for electricity turn-on ('mise sous
tension'). Officers from the Senelec from the network office (internal division of
Senelec) will then come and evaluate the impact of the electricity turn-on and
assess the length of the necessary power cut (neighbors have to be cut off in
order to connect the new customer). After this, a date for the electricity turn-on
can be scheduled.
6 Pay advance for consumption and await final connection by Senelec 14 calendar days XOF 353,997.74
Agency : Senelec
After the final inspection of the external works and the inspection for the
electricity turn-on, the customer goes to the commercial section of Senelec to
pay a the security deposit. The exact amount depends on the requested load and
the estimated monthly consumption. Once the advanced consumption is paid,
the utility informs the equipment section and asks them to connect the customer.
A meeting is held each Tuesday to program cuts, which usually occur on
weekends. Power is restored once the new connection is made and electricity
starts flowing.
Page 18
Details – Getting Electricity in Senegal – Measure of Quality
Answer
Reliability of supply and transparency of tariff index (0-8) 5
Total duration and frequency of outages per customer a year (0-3) 0
System average interruption duration index (SAIDI) 53.3
System average interruption frequency index (SAIFI) 30.5
What is the minimum outage time (in minutes) that the utility considers for the calculation of SAIDI/SAIFI 5.0
Mechanisms for monitoring outages (0-1) 1
Does the distribution utility use automated tools to monitor outages? Yes
Mechanisms for restoring service (0-1) 1
Does the distribution utility use automated tools to restore service? Yes
Regulatory monitoring (0-1) 1
Does a regulator—that is, an entity separate from the utility—monitor the utility’s performance on reliability of Yes
supply?
Financial deterrents aimed at limiting outages (0-1) 1
Does the utility either pay compensation to customers or face fines by the regulator (or both) if outages Yes
exceed a certain cap?
Communication of tariffs and tariff changes (0-1) 1
Are effective tariffs available online? Yes
Link to the website, if available online http://www.senelec.s

n/tarification/
Are customers notified of a change in tariff ahead of the billing cycle? Yes
Note:
If the duration and frequency of outages is 100 or less, the economy is eligible to score on the Reliability of supply and transparency of tariff
index.
If the duration and frequency of outages is not available, or is over 100, the economy is not eligible to score on the index.
If the minimum outage time considered for SAIDI/SAIFI is over 5 minutes, the economy is not eligible to score on the index.
Page 19
Registering Property
This topic examines the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to
purchase land and a building that is already registered and free of title dispute. In addition, the topic also measures the quality of the land
administration system in each economy. The quality of land administration index has five dimensions: reliability of infrastructure, transparency
of information, geographic coverage, land dispute resolution, and equal access to property rights. The most recent round of data collection for
the project was completed in May 2018. See the methodology for more information.
Procedures to legally transfer title on To make the data comparable across economies, several assumptions about the
immovable property (number) parties to the transaction, the property and the procedures are used.
• Preregistration procedures (for example, The parties (buyer and seller):

checking for liens, notarizing sales agreement,
paying property transfer taxes) - Are limited liability companies (or the legal equivalent).
- Are located in the periurban area of the economy’s largest business city. For 11
• Registration procedures in the economy's largest economies the data are also collected for the second largest business city.
business city.
- Are 100% domestically and privately owned.
• Postregistration procedures (for example, filling - Have 50 employees each, all of whom are nationals.
title with municipality) - Perform general commercial activities.
Time required to complete each procedure The property (fully owned by the seller):
(calendar days)
- Has a value of 50 times income per capita, which equals the sale price.
• Does not include time spent gathering - Is fully owned by the seller.
information - Has no mortgages attached and has been under the same ownership for the past
• Each procedure starts on a separate day - 10 years.
though procedures that can be fully completed - Is registered in the land registry or cadastre, or both, and is free of title disputes.
online are an exception to this rule - Is located in a periurban commercial zone, and no rezoning is required.
- Consists of land and a building. The land area is 557.4 square meters (6,000
• Procedure is considered completed once final square feet). A two-story warehouse of 929 square meters (10,000 square feet) is
document is received
located on the land. The warehouse is 10 years old, is in good condition, has no
• No prior contact with officials heating system and complies with all safety standards, building codes and legal
requirements. The property, consisting of land and building, will be transferred in its
Cost required to complete each procedure (% of entirety.
property value) - Will not be subject to renovations or additional construction following the purchase.
• Official costs only (such as administrative fees, - Has no trees, natural water sources, natural reserves or historical monuments of
duties and taxes). any kind.
- Will not be used for special purposes, and no special permits, such as for
• Value Added Tax, Capital Gains Tax and illicit residential use, industrial plants, waste storage or certain types of agricultural
payments are excluded activities, are required.
- Has no occupants, and no other party holds a legal interest in it.
Quality of land administration index (0-30)
• Reliability of infrastructure index (0-8)

• Transparency of information index (0–6)
• Geographic coverage index (0–8)
• Land dispute resolution index (0–8)
• Equal access to property rights index (-2–0)
Page 20
Registering Property - Senegal

Procedures (number) 5 6.2 4.7 1 (4 Economies)
Time (days) 41 53.9 20.1 1 (New Zealand)
Cost (% of property value) 7.6 7.6 4.2 0.0 (Saudi Arabia)
Quality of the land administration index (0-30) 10.0 8.8 23.0 None in 2017/18
Figure – Registering Property in Senegal and comparator economies – Ranking and Score
DB 2019 Registering Property Score
0 100
55.54: Ghana (Rank: 123)
54.88: Togo (Rank: 127)
Note: The ranking of economies on the ease of registering property is determined by sorting their scores for registering property. These
scores are the simple average of the scores for each of the component indicators.
Figure – Registering Property in Senegal – Procedure, Time and Cost
Time (days) Cost (% of property value)

7
40
35 6
Cost (% of property value)

30 5
Time (days)
25
4
20
3
15
2
10
1
5
0 0
1 2 3 4 5
Procedures (number)
Page 21
Figure – Registering Property in Senegal and comparator economies – Measure of Quality
30
25
Index score
20
15
10.0 10.5 9.5
10 8.0 8.8
7.0
5
Details – Registering Property in Senegal – Procedure, Time and Cost
1 Obtain a non-encumbrance certificate from the Land Registry 5 days XOF 500
Agency : Land Registry ("Conservation Foncière")
The certificate on the status of property rights affecting a property (certificat
d'État de Droits Réels et Charges) helps to identify any pending encumbrances
still linked to the property being transferred. It also verifies the integrity of the
vendor’s ownership.
2 Promissory agreement drafted and executed by the notary 4 days XOF 500,000;
Agency : Notary (Official notary fee
It is standard practice that the notary drafts the sale and purchase agreement schedule:
between the parties. Then they sign it in his presence and he notarizes it.
Under XOF
40,000,000: flat fee of
XOF 500,000.
From XOF
40,000,000 to XOF
80,000,000: 3% of
the property value;
From XOF
80,000,000 to XOF
300,000,000: 1.5% of
the property value;
Over XOF
300,000,000: 0.75%
of the property value.)
3 Request is filed at the Director of Taxes and Property to acquire an 1 day no charge
authorization of transfer
Agency : Land Registry ("Conservation Foncière")
This notification allows the State to exercise its preemption rights and possibly to
acquire ownership of the property. However, since 2014, the parties do not need
to wait until the State notifies whether it exercises its preemption rights to
continue with the registration of the property transfer.
At the same time, if the Conservation Foncière considers that the property is
undervalued, it will request an expert to value the property.
4 Deed of sale is written by the notary after the Director's approval 16 days no charge
Agency : Notary
The relevant charge is already included in the previous payment to the Notary.
5 Notary sends a request of ownership change to the Land Registry 15 days XOF 1,718,705.93;
Agency : Land Registry ("Conservation Foncière") (2,000 XOF/page and
The Notary submits the deed with all the required documents to the Property generally it is 8 pages
Registry for registration.
(2 000 * 8)+ 5% of
the property value +
At the Land Registry the name of the new owner is changed and inserted in the
XOF 6,500 + 0.9%
Registry Book.
property value as a
publication fee)
Page 22
Details – Registering Property in Senegal – Measure of Quality
Answer Score
Reliability of infrastructure index (0-8) 0.0
What is the institution in charge of immovable property registration? Conservation

Foncière de
Dakar
In what format are the majority of title or deed records kept in the largest business city—in a Paper 0.0
paper format or in a computerized format (scanned or fully digital)?
Is there an electronic database for checking for encumbrances (liens, mortgages, restrictions No 0.0
and the like)?
Institution in charge of the plans showing legal boundaries in the largest business city: Direction du
Cadastre
In what format are the majority of maps of land plots kept in the largest business city—in a Paper 0.0
paper format or in a computerized format (scanned or fully digital)?
Is there an electronic database for recording boundaries, checking plans and providing No 0.0
cadastral information (geographic information system)?
Is the information recorded by the immovable property registration agency and the cadastral Separate 0.0
or mapping agency kept in a single database, in different but linked databases or in separate databases
databases?
Do the immovable property registration agency and cadastral or mapping agency use the No 0.0
same identification number for properties?
Transparency of information index (0–6) 4.0
Who is able to obtain information on land ownership at the agency in charge of immovable Anyone who 1.0
property registration in the largest business city? pays the official
fee
Is the list of documents that are required to complete any type of property transaction made Yes, online 0.5
publicly available–and if so, how?
Link for online access: http://www.impots

etdomaines.gouv.
sn/fr/demarches-
affaires-
domaniales-
cadastres
Is the applicable fee schedule for any property transaction at the agency in charge of Yes, online 0.5
immovable property registration in the largest business city made publicly available–and if
so, how?

etdomaines.gouv.
sn/fr/demarches-
affaires-
domaniales-
cadastres
Does the agency in charge of immovable property registration commit to delivering a legally Yes, online 0.5
binding document that proves property ownership within a specific time frame–and if so, how
does it communicate the service standard?

etdomaines.gouv.
sn/fr/demarches-
affaires-
domaniales-
cadastres
Is there a specific and separate mechanism for filing complaints about a problem that No 0.0
occurred at the agency in charge of immovable property registration?
Contact information:
Are there publicly available official statistics tracking the number of transactions at the No 0.0
immovable property registration agency?
Page 23
Number of property transfers in the largest business city in 2017:
Who is able to consult maps of land plots in the largest business city? Anyone who 0.5
pays the official
fee
Is the applicable fee schedule for accessing maps of land plots made publicly available— Yes, online 0.5
and if so, how?

etdomaines.gouv.
sn/fr/demarches-
affaires-
domaniales-
cadastres
Does the cadastral or mapping agency commit to delivering an updated map within a Yes, online 0.5
specific time frame—and if so, how does it communicate the service standard?

etdomaines.gouv.
sn/fr/demarches-
affaires-
domaniales-
cadastres
Is there a specific and separate mechanism for filing complaints about a problem that No 0.0
occurred at the cadastral or mapping agency?
Contact information:
Geographic coverage index (0–8) 0.0
Are all privately held land plots in the economy formally registered at the immovable property No 0.0
registry?
Are all privately held land plots in the largest business city formally registered at the No 0.0
immovable property registry?
Are all privately held land plots in the economy mapped? No 0.0
Are all privately held land plots in the largest business city mapped? No 0.0
Land dispute resolution index (0–8) 6.0
Does the law require that all property sale transactions be registered at the immovable Yes 1.5
property registry to make them opposable to third parties?
Is the system of immovable property registration subject to a state or private guarantee? Yes 0.5
Is there a specific compensation mechanism to cover for losses incurred by parties who No 0.0
engaged in good faith in a property transaction based on erroneous information certified by
the immovable property registry?
Does the legal system require a control of legality of the documents necessary for a property Yes 0.5
transaction (e.g., checking the compliance of contracts with requirements of the law)?
If yes, who is responsible for checking the legality of the documents? Registrar; Notary;
Does the legal system require verification of the identity of the parties to a property Yes 0.5
transaction?
If yes, who is responsible for verifying the identity of the parties? Registrar; Notary;
Is there a national database to verify the accuracy of identity documents? Yes 1.0
For a standard land dispute between two local businesses over tenure rights of a property Tribunal de
worth 50 times gross national income (GNI) per capita and located in the largest business Grande Instance
city, what court would be in charge of the case in the first instance? de Dakar
How long does it take on average to obtain a decision from the first-instance court for such a Between 1 and 2 2.0
case (without appeal)? years
Are there any statistics on the number of land disputes in the first instance? No 0.0
Number of land disputes in the largest business city in 2017:
Equal access to property rights index (-2–0) 0.0

Page 24
Do unmarried men and unmarried women have equal ownership rights to property? Yes
Do married men and married women have equal ownership rights to property? Yes 0.0
Page 25
Getting Credit
This topic explores two sets of issues—the strength of credit reporting systems and the effectiveness of collateral and bankruptcy laws in
facilitating lending. The most recent round of data collection for the project was completed in May 2018. See the methodology for more
information.
Strength of legal rights index (0–12) Doing Business assesses the sharing of credit information and the legal rights of
borrowers and lenders with respect to secured transactions through 2 sets of
• Rights of borrowers and lenders through indicators. The depth of credit information index measures rules and practices
collateral laws (0-10)
affecting the coverage, scope and accessibility of credit information available
• Protection of secured creditors’ rights through through a credit registry or a credit bureau. The strength of legal rights index
bankruptcy laws (0-2) measures the degree to which collateral and bankruptcy laws protect the rights of
borrowers and lenders and thus facilitate lending. For each economy it is first
Depth of credit information index (0–8) determined whether a unitary secured transactions system exists. Then two case
• Scope and accessibility of credit information scenarios, case A and case B, are used to determine how a nonpossessory security
distributed by credit bureaus and credit registries interest is created, publicized and enforced according to the law. Special emphasis
(0-8) is given to how the collateral registry operates (if registration of security interests is
possible). The case scenarios involve a secured borrower, company ABC, and a
Credit bureau coverage (% of adults) secured lender, BizBank.
• Number of individuals and firms listed in largest In some economies the legal framework for secured transactions will allow only case
credit bureau as a percentage of adult population
A or case B (not both) to apply. Both cases examine the same set of legal provisions
Credit registry coverage (% of adults) relating to the use of movable collateral.
• Number of individuals and firms listed in credit Several assumptions about the secured borrower (ABC) and lender (BizBank)
registry as a percentage of adult population are used:
- ABC is a domestic limited liability company (or its legal equivalent).

- ABC has up to 50 employees.
- ABC has its headquarters and only base of operations in the economy’s largest
business city. For 11 economies the data are also collected for the second largest
business city.
- Both ABC and BizBank are 100% domestically owned.
The case scenarios also involve assumptions. In case A, as collateral for the loan,
ABC grants BizBank a nonpossessory security interest in one category of movable
assets, for example, its machinery or its inventory. ABC wants to keep both
possession and ownership of the collateral. In economies where the law does not
allow nonpossessory security interests in movable property, ABC and BizBank use a
fiduciary transfer-of-title arrangement (or a similar substitute for nonpossessory
security interests).
In case B, ABC grants BizBank a business charge, enterprise charge, floating

charge or any charge that gives BizBank a security interest over ABC’s combined
movable assets (or as much of ABC’s movable assets as possible). ABC keeps
ownership and possession of the assets.
Page 26
Getting Credit - Senegal

Strength of legal rights index (0-12) 6 5.2 6.1 12 (5 Economies)
Depth of credit information index (0-8) 0 3.3 6.7 8 (42 Economies)
Credit registry coverage (% of adults) 0.7 7.0 21.8 100.0 (4 Economies)
Credit bureau coverage (% of adults) 2.7 8.9 65.3 100.0 (25 Economies)
Figure – Getting Credit in Senegal and comparator economies – Ranking and Score
DB 2019 Getting Credit Score
0 100
60.00: Ghana (Rank: 73)
30.00: Togo (Rank: 144)
Note: The ranking of economies on the ease of getting credit is determined by sorting their scores for getting credit. These scores are the
sum of the scores for the strength of legal rights index and the depth of credit information index.
Figure – Legal Rights in Senegal and comparator economies
8
7
6 6 6 6 6
6
5.2
Index Score
5
4
3
2
1
0
Page 27
Details – Legal Rights in Senegal
Strength of legal rights index (0-12) 6
Does an integrated or unified legal framework for secured transactions that extends to the creation, publicity and Yes
enforcement of functional equivalents to security interests in movable assets exist in the economy?
Does the law allow businesses to grant a non possessory security right in a single category of movable assets, without Yes
requiring a specific description of collateral?
Does the law allow businesses to grant a non possessory security right in substantially all of its assets, without requiring a Yes
specific description of collateral?
May a security right extend to future or after-acquired assets, and does it extend automatically to the products, proceeds and Yes
replacements of the original assets?
Is a general description of debts and obligations permitted in collateral agreements; can all types of debts and obligations be Yes
secured between parties; and can the collateral agreement include a maximum amount for which the assets are
encumbered?
Is a collateral registry in operation for both incorporated and non-incorporated entities, that is unified geographically and by No
asset type, with an electronic database indexed by debtor's name?
Does a notice-based collateral registry exist in which all functional equivalents can be registered? No
Does a modern collateral registry exist in which registrations, amendments, cancellations and searches can be performed No
online by any interested third party?
Are secured creditors paid first (i.e. before tax claims and employee claims) when a debtor defaults outside an insolvency No
procedure?
Are secured creditors paid first (i.e. before tax claims and employee claims) when a business is liquidated? No
Are secured creditors subject to an automatic stay on enforcement when a debtor enters a court-supervised reorganization No
procedure? Does the law protect secured creditors’ rights by providing clear grounds for relief from the stay and sets a time
limit for it?
Does the law allow parties to agree on out of court enforcement at the time a security interest is created? Does the law allow Yes
the secured creditor to sell the collateral through public auction or private tender, as well as, for the secured creditor to keep
the asset in satisfaction of the debt?
Figure – Credit Information in Senegal and comparator economies
8
8
7
6 6
6
Index Score
5
4 3.3
3
2
1
0 0
0
Page 28
Details – Credit Information in Senegal
Depth of credit information index (0-8) Credit Credit Score

bureau registry
Are data on both firms and individuals distributed? No No 0
Are both positive and negative credit data distributed? No No 0
Are data from retailers or utility companies - in addition to data from banks and No No 0
financial institutions - distributed?
Are at least 2 years of historical data distributed? (Credit bureaus and registries No No 0
that distribute more than 10 years of negative data or erase data on defaults as
soon as they are repaid obtain a score of 0 for this component.)
Are data on loan amounts below 1% of income per capita distributed? No No 0
By law, do borrowers have the right to access their data in the credit bureau or No No 0
credit registry?
Can banks and financial institutions access borrowers’ credit information online No No 0
(for example, through an online platform, a system-to-system connection or
both)?
Are bureau or registry credit scores offered as a value-added service to help No No 0

banks and financial institutions assess the creditworthiness of borrowers?
Total Score ("yes" to either public bureau or private registry) 0
Note: An economy receives a score of 1 if there is a "yes" to either bureau or registry. If the credit bureau or registry is not operational or
covers less than 5% of the adult population, the total score on the depth of credit information index is 0.
Coverage Credit bureau Credit registry
Number of individuals 230,239 N/A
Number of firms 4,312 N/A
Total 234,551 58,864
Percentage of adult population 2.7 0.7
Page 29
Protecting Minority Investors
This topic measures the strength of minority shareholder protections against misuse of corporate assets by directors for their personal gain
as well as shareholder rights, governance safeguards and corporate transparency requirements that reduce the risk of abuse. The most
recent round of data collection for the project was completed in May 2018. See the methodology for more information.
• Extent of disclosure index (0–10): Review and To make the data comparable across economies, a case study uses several
approval requirements for related-party
assumptions about the business and the transaction.
transactions; Disclosure requirements for related-
party transactions
The business (Buyer):
• Extent of director liability index (0–10): Ability - Is a publicly traded corporation listed on the economy’s most important stock
of minority shareholders to sue and hold exchange. If there are fewer than ten listed companies or if there is no stock
interested directors liable for prejudicial related- exchange in the economy, it is assumed that Buyer is a large private company with
party transactions; Available legal remedies multiple shareholders.
(damages, disgorgement of profits, fines, - Has a board of directors and a chief executive officer (CEO) who may legally act on
imprisonment, rescission of the transaction) behalf of Buyer where permitted, even if this is not specifically required by law.
• Ease of shareholder suits index (0–10): - Has a supervisory board in economies with a two-tier board system on which Mr.
Access to internal corporate documents; James appointed 60% of the shareholder-elected members.
Evidence obtainable during trial and allocation of - Has not adopted bylaws or articles of association that go beyond the minimum
legal expenses requirements. Does not follow codes, principles, recommendations or guidelines that
are not mandatory.
• Extent of conflict of interest regulation index
- Is a manufacturing company with its own distribution network.
(0–10): Simple average of the extent of
disclosure, extent of director liability and ease of
The transaction involves the following details:
shareholder indices
- Mr. James owns 60% of Buyer, sits on Buyer’s board of directors and elected two
• Extent of shareholder rights index (0-10): directors to Buyer’s five-member board.
Shareholders’ rights and role in major corporate - Mr. James also owns 90% of Seller, a company that operates a chain of retail
decisions hardware stores. Seller recently closed a large number of its stores.
• Extent of ownership and control index (0-10): - Mr. James proposes that Buyer purchase Seller’s unused fleet of trucks to expand
Governance safeguards protecting shareholders Buyer’s distribution of its food products, a proposal to which Buyer agrees. The price
from undue board control and entrenchment is equal to 10% of Buyer’s assets and is higher than the market value.
- The proposed transaction is part of the company’s principal activity and is not
• Extent of corporate transparency index (0-10): outside the authority of the company.
Corporate transparency on ownership stakes,
- Buyer enters into the transaction. All required approvals are obtained, and all
compensation, audits and financial prospects
required disclosures made—that is, the transaction was not entered into fraudulently.
• Extent of shareholder governance index (0– - The transaction causes damages to Buyer. Shareholders sue Mr. James and the
10): Simple average of the extent of shareholders executives and directors that approved the transaction.
rights, extent of ownership and control and extent
of corporate transparency indices
• Strength of minority investor protection index

(0–10): Simple average of the extent of conflict of
interest regulation and extent of shareholder
governance indices
Page 30
Protecting Minority Investors - Senegal

Extent of disclosure index (0-10) 7.0 5.5 6.5 10 (13 Economies)
Extent of director liability index (0-10) 1.0 3.5 5.3 10 (Cambodia)
Ease of shareholder suits index (0-10) 6.0 5.5 7.3 10 (Djibouti)
Extent of shareholder rights index (0-10) 4.0 4.6 6.4 10 (Kazakhstan)
Extent of ownership and control index (0-10) 3.0 3.4 5.4 None in 2017/18
Extent of corporate transparency index (0-10) 4.0 4.1 7.6 10 (6 Economies)
Figure – Protecting Minority Investors in Senegal and comparator economies – Ranking and Score
DB 2019 Protecting Minority Investors Score
0 100
51.67: Ghana (Rank: 99)
40.00: Togo (Rank: 149)
Note: The ranking of economies on the strength of minority investor protections is determined by sorting their scores for protecting minority
investors. These scores are the simple average of the scores for the extent of conflict of interest regulation index and the extent of
shareholder governance index.
Figure – Protecting Minority Investors in Senegal and comparator economies – Measure of Quality
Senegal 4 1 7 3 4 6
Cameroon 4 1 7 3 4 6
Côte d'Ivoire 4 1 7 3 4 5
Ghana 3 5 7 3 6 7
Togo 4 1 7 3 4 5
OECD high income 7.4 5.5 6.5 5.2 6.3 7.4
Sub-Saharan Africa 4.3 3.6 5.6 3.4 4.7 5.6
0 5 10 15 20 25 30 35 40
Sub-Indicator Score
Extent of corporate transparency index (0-10) Extent of director liability index (0-10) Extent of disclosure index (0-10)
Extent of ownership and control index (0-10) Extent of shareholder rights index (0-10) Ease of shareholder suits index (0-10)
Page 31
Details – Protecting Minority Investors in Senegal – Measure of Quality
Answer Score
Extent of conflict of interest regulation index (0-10) 4.7
Extent of disclosure index (0-10) 7.0
Whose decision is sufficient to approve the Buyer-Seller transaction? (0-3) Shareholders 3.0
excluding
interested parties
Must an external body review the terms of the transaction before it takes place? (0-1) No 0.0
Must Mr. James disclose his conflict of interest to the board of directors? (0-2) Full disclosure of 2.0
all material facts
Must Buyer disclose the transaction in periodic filings (e.g. annual reports)? (0-2) Disclosure on the 2.0
transaction and
on the conflict of
interest
Must Buyer immediately disclose the transaction to the public? (0-2) No disclosure 0.0
obligation
Extent of director liability index (0-10) 1.0
Can shareholders representing 10% of Buyer's share capital sue for the damage the Yes 1.0
transaction caused to Buyer? (0-1)
Can shareholders hold Mr. James liable for the damage the transaction caused to Buyer? (0- Not liable 0.0
2)
Can shareholders hold the other directors liable for the damage the transaction caused to Not liable 0.0
Buyer (0-2)
Must Mr. James pay damages for the harm caused to Buyer upon a successful claim by No 0.0
shareholders? (0-1)
Must Mr. James repay profits made from the transaction upon a successful claim by No 0.0
shareholders? (0-1)
Is Mr. James disqualified upon a successful claim by shareholders? (0-1) No 0.0
Can a court void the transaction upon a successful claim by shareholders? (0-2) Only in case of 0.0
fraud or bad faith
Ease of shareholder suits index (0-10) 6.0
Before suing, can shareholders representing 10% of Buyer's share capital inspect the Yes 1.0
transaction documents? (0-1)
Can the plaintiff obtain any documents from the defendant and witnesses at trial? (0-3) Any relevant 3.0
document
Can the plaintiff request categories of documents from the defendant without identifying No 0.0
specific ones? (0-1)
Can the plaintiff directly question the defendant and witnesses at trial? (0-2) No 0.0
Is the level of proof required for civil suits lower than that of criminal cases? (0-1) Yes 1.0
Can shareholder plaintiffs recover their legal expenses from the company? (0-2) Yes if successful 1.0
Extent of shareholder governance index (0-10) 3.7
Extent of shareholder rights index (0-10) 4.0
Does the sale of 51% of Buyer's assets require shareholder approval? No 0.0
Can shareholders representing 10% of Buyer's share capital call for a meeting of Yes 1.0
shareholders?
Must Buyer obtain its shareholders’ approval every time it issues new shares? Yes 1.0
Do shareholders automatically receive preemption rights every time Buyer issues new No 0.0
shares?
Page 32
Must shareholders approve the election and dismissal of the external auditor? Yes 1.0
Are changes to the rights of a class of shares only possible if the holders of the affected Yes 1.0
shares approve?
Assuming that Buyer is a limited company, does the sale of 51% of its assets require No 0.0
member approval?
Assuming that Buyer is a limited company, can members representing 10% call for a No 0.0
meeting of members?
Assuming that Buyer is a limited company, must all or almost all members consent to add a No 0.0
new member?
Assuming that Buyer is a limited company, must a member first offer to sell their interest to No 0.0
the existing members before they can sell to non-members?
Extent of ownership and control index (0-10) 3.0
Is it forbidden to appoint the same individual as CEO and chairperson of the board of No 0.0
directors?
Must the board of directors include independent and nonexecutive board members? No 0.0
Can shareholders remove members of the board of directors without cause before the end Yes 1.0
of their term?
Must the board of directors include a separate audit committee exclusively comprising board No 0.0
members?
Must a potential acquirer make a tender offer to all shareholders upon acquiring 50% of No 0.0
Buyer?
Must Buyer pay declared dividends within a maximum period set by law? Yes 1.0
Is a subsidiary prohibited from acquiring shares issued by its parent company? No 0.0
Assuming that Buyer is a limited company, must Buyer have a mechanism to resolve No 0.0
disagreements among members?
Assuming that Buyer is a limited company, must a potential acquirer make a tender offer to No 0.0
all shareholders upon acquiring 50% of Buyer?
Assuming that Buyer is a limited company, must Buyer distribute profits within a maximum Yes 1.0
period set by law?
Extent of corporate transparency index (0-10) 4.0
Must Buyer disclose direct and indirect beneficial ownership stakes representing 5%? No 0.0
Must Buyer disclose information about board members’ primary employment and No 0.0
directorships in other companies?
Must Buyer disclose the compensation of individual managers? No 0.0
Must a detailed notice of general meeting be sent 21 days before the meeting? No 0.0
Can shareholders representing 5% of Buyer’s share capital put items on the general meeting Yes 1.0
agenda?
Must Buyer's annual financial statements be audited by an external auditor? Yes 1.0
Must Buyer disclose its audit reports to the public? No 0.0
Assuming that Buyer is a limited company, must members meet at least once a year? Yes 1.0
Assuming that Buyer is a limited company, can members representing 5% put items on the No 0.0
meeting agenda?
Assuming that Buyer is a limited company, must Buyer's annual financial statements be Yes 1.0
audited by an external auditor?
Page 33
Paying Taxes
This topic records the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as the
administrative burden of paying taxes and contributions and complying with postfiling procedures (VAT refund and tax audit). The most recent
round of data collection for the project was completed in May 2018 covering for the Paying Taxes indicator calendar year 2017 (January 1,
2017 – December 31, 2017). See the methodology for more information.
Tax payments for a manufacturing company in Using a case scenario, Doing Business records taxes and mandatory contributions a
2017 (number per year adjusted for electronic medium size company must pay in a year, and measures the administrative burden
and joint filing and payment) of paying taxes, contributions and dealing with postfiling processes. Information is
also compiled on frequency of filing and payments, time taken to comply with tax
• Total number of taxes and contributions paid or laws, time taken to comply with the requirements of postfiling processes and time
withheld, including consumption taxes (value
waiting.
added tax, sales tax or goods and service tax)
• Method and frequency of filing and payment To make data comparable across economies, several assumptions are used:
- TaxpayerCo is a medium-size business that started operations on January 1, 2016.
Time required to comply with 3 major taxes It produces ceramic flowerpots and sells them at retail. All taxes and contributions
(hours per year) recorded are paid in the second year of operation (calendar year 2017). Taxes and
• Collecting information, computing tax payable mandatory contributions are measured at all levels of government.
• Preparing separate tax accounting books, if The VAT refund process:

required - In June 2017, TaxpayerCo. makes a large capital purchase: the value of the
• Completing tax return, filing with agencies machine is 65 times income per capita of the economy. Sales are equally spread per
month (1,050 times income per capita divided by 12) and cost of goods sold are
• Arranging payment or withholding equally expensed per month (875 times income per capita divided by 12). The
Total tax and contribution rate (% of commercial machinery seller is registered for VAT and excess input VAT incurred in June will be
fully recovered after four consecutive months if the VAT rate is the same for inputs,
profits)
sales and the machine and the tax reporting period is every month. Input VAT will
• Profit or corporate income tax exceed Output VAT in June 2017.
• Social contributions, labor taxes paid by
The corporate income tax audit process:
employer
- An error in calculation of income tax liability (for example, use of incorrect tax
• Property and property transfer taxes depreciation rates, or incorrectly treating an expense as tax deductible) leads to an
• Dividend, capital gains, financial transactions incorrect income tax return and a corporate income tax underpayment. TaxpayerCo.
taxes discovered the error and voluntarily notified the tax authority. The value of the
underpaid income tax liability is 5% of the corporate income tax liability
• Waste collection, vehicle, road and other taxes due. TaxpayerCo. submits corrected information after the deadline for submitting the
annual tax return, but within the tax assessment period.
Postfiling Index
• Time to comply with a VAT refund (hours)

• Time to obtain a VAT refund (weeks)
• Time to comply with a corporate income tax
correction (hours)
• Time to complete a corporate income tax

correction (weeks)
Page 34
Paying Taxes - Senegal

Payments (number per year) 58 37.4 11.2 3 (Hong Kong SAR,

China)
Time (hours per year) 441 280.6 159.4 49 (Singapore)
Total tax and contribution rate (% of profit) 45.1 46.8 39.8 26.1% (32 Economies)
Postfiling index (0-100) 71.81 54.63 84.41 None in 2017/18
Figure – Paying Taxes in Senegal and comparator economies – Ranking and Score
DB 2019 Paying Taxes Score
0 100
66.77: Ghana (Rank: 115)
47.33: Togo (Rank: 172)
Note: The ranking of economies on the ease of paying taxes is determined by sorting their scores for paying taxes. These scores are the
simple average of the scores for each of the component indicators, with a threshold and a nonlinear transformation applied to one of the
component indicators, the total tax and contribution rate. The threshold is defined as the total tax and contribution rate at the 15th percentile
of the overall distribution for all years included in the analysis up to and including Doing Business 2015, which is 26.1%. All economies with a
total tax and contribution rate below this threshold receive the same score as the economy at the threshold.
Figure – Paying Taxes in Senegal and comparator economies – Measure of Quality
100
80 71.81
Index score
60 54.63
49.31 49.54
44.90
40
20 14.85
Page 35
Details – Paying Taxes in Senegal
Tax or Payments Notes on Time Statutory Tax base Total tax Notes on
mandatory (number) Payments (hours) tax rate and TTCR
contribution contribution
rate (% of
profit)
Corporate 3.0 98.0 30% taxable profit 16.17

income tax
Social 12.0 88.0 10% gross salaries 10.74

security
contributions
Retirement 12.0 8.4% gross salaries 9.48

contributions
Business tax 1.0 various rates rental value of 4.40

business
premises
Payroll tax 12.0 3% gross salaries 3.38
Tax on built 1.0 various rates rental value of 0.84

property building
tax on non- 1.0 5% rental value of 0.08

built property land
Tax on 1.0 0.25% insurance 0.01

insurance premium
contracts
Value added 12.0 255.0 18% value added 0.00 not included
tax (VAT)
Stamp duty 1.0 XOF 2,000 fixed fee 0.00 small amount
on contracts
Advertising 1.0 various rates 0.00 small amount

tax
Fuel tax 1.0 included in 0.00 small amount

fuel price
Interest tax 0.0 16% Interest 0.00 included in

income other taxes
Totals 58 441 45.1
Page 36
Details – Paying Taxes in Senegal – Tax by Type
Taxes by type Answer
Profit tax (% of profit) 16.2
Labor tax and contributions (% of profit) 23.6
Other taxes (% of profit) 5.3
Page 37
Details – Paying Taxes in Senegal – Measure of Quality
Answer Score
Postfiling index (0-100) 71.81
VAT refunds
Does VAT exist? Yes
Does a VAT refund process exist per the case study? Yes
Restrictions on VAT refund process None
Percentage of cases exposed to a VAT audit (%) 50% - 74%
Is there a mandatory carry forward period? No
Time to comply with VAT refund (hours) 34.0 32
Time to obtain a VAT refund (weeks) 16.9 73.59
Corporate income tax audits
Does corporate income tax exist? Yes
Percentage of cases exposed to a corporate income tax audit (%) 0% - 24%
Time to comply with a corporate income tax correction (hours) 11.5 81.65
Time to complete a corporate income tax correction (weeks) No tax audit per 100
case study
scenario
Notes: Names of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate
income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.
The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a
corporate income tax correction and time to complete a corporate income tax correction.
N/A = Not applicable.
Page 38
Trading across Borders
Doing Business records the time and cost associated with the logistical process of exporting and importing goods. Doing Business measures
the time and cost (excluding tariffs) associated with three sets of procedures—documentary compliance, border compliance and domestic
transport—within the overall process of exporting or importing a shipment of goods. The most recent round of data collection for the project
was completed in May 2018. See the methodology for more information.
Documentary compliance To make the data comparable across economies, a few assumptions are made
about the traded goods and the transactions:
• Obtaining, preparing and submitting documents
during transport, clearance, inspections and port
Time: Time is measured in hours, and 1 day is 24 hours (for example, 22 days are
or border handling in origin economy
recorded as 22×24=528 hours). If customs clearance takes 7.5 hours, the data are
• Obtaining, preparing and submitting documents recorded as is. Alternatively, suppose documents are submitted to a customs agency
required by destination economy and any transit at 8:00a.m., are processed overnight and can be picked up at 8:00a.m. the next day.
economies The time for customs clearance would be recorded as 24 hours because the actual
procedure took 24 hours.
• Covers all documents required by law and in
practice, including electronic submissions of
Cost: Insurance cost and informal payments for which no receipt is issued are
information
excluded from the costs recorded. Costs are reported in U.S. dollars. Contributors
Border compliance are asked to convert local currency into U.S. dollars based on the exchange rate
prevailing on the day they answer the questionnaire. Contributors are private sector
• Customs clearance and inspections experts in international trade logistics and are informed about exchange rates.
• Inspections by other agencies (if applied to more
than 20% of shipments) Assumptions of the case study:
- For all 190 economies covered by Doing Business, it is assumed a shipment is in a
• Handling and inspections that take place at the warehouse in the largest business city of the exporting economy and travels to a
economy’s port or border
warehouse in the largest business city of the importing economy.
- It is assumed each economy imports 15 metric tons of containerized auto parts (HS
Domestic transport
8708) from its natural import partner—the economy from which it imports the largest
• Loading or unloading of the shipment at the value (price times quantity) of auto parts. It is assumed each economy exports the
warehouse or port/border product of its comparative advantage (defined by the largest export value) to its
• Transport between warehouse and port/border natural export partner—the economy that is the largest purchaser of this product.
Shipment value is assumed to be $50,000.
• Traffic delays and road police checks while - The mode of transport is the one most widely used for the chosen export or import
shipment is en route product and the trading partner, as is the seaport or land border crossing.
- All electronic information submissions requested by any government agency in
connection with the shipment are considered to be documents obtained, prepared
and submitted during the export or import process.
- A port or border is a place (seaport or land border crossing) where merchandise
can enter or leave an economy.
- Relevant government agencies include customs, port authorities, road police,
border guards, standardization agencies, ministries or departments of agriculture or
industry, national security agencies and any other government authorities.
Page 39
Trading across Borders - Senegal

Time to export: Border compliance (hours) 61 97.3 12.5 1 (19 Economies)
Cost to export: Border compliance (USD) 547 605.8 139.1 0 (19 Economies)
Time to export: Documentary compliance (hours) 26 72.8 2.4 1 (26 Economies)
Cost to export: Documentary compliance (USD) 96 168.8 35.2 0 (20 Economies)
Time to import: Border compliance (hours) 53 126.3 8.5 0 (25 Economies)
Cost to import: Border compliance (USD) 702 684.3 100.2 0 (28 Economies)
Time to import: Documentary compliance (hours) 72 97.7 3.4 1 (30 Economies)
Cost to import: Documentary compliance (USD) 545 283.5 24.9 0 (30 Economies)
Figure – Trading across Borders in Senegal and comparator economies – Ranking and Score
DB 2019 Trading Across Borders Score
0 100
63.66: Togo (Rank: 129)
54.84: Ghana (Rank: 156)
Note: The ranking of economies on the ease of trading across borders is determined by sorting their scores for trading across borders. These
scores are the simple average of the scores for the time and cost for documentary compliance and border compliance to export and import.
Figure – Trading across Borders in Senegal – Time and Cost
Time (hours) Cost (USD)

80 72 800
702
70 700
61
60 547 545 600
Time (hours)
53
Cost (USD)
50 500
40 400
30 26 300
20 200
96
10 100
0 0
Export Export Import Import

- - - -
Border Documentary Border Documentary
Compliance Compliance Compliance Compliance
Page 40
Details – Trading across Borders in Senegal
Characteristics Export Import
Product HS 03 : Fish & crustacean, mollusc & other HS 8708: Parts and accessories of motor
aquatic invertebrate vehicles
Trade partner Italy France
Border Dakar port Dakar port
Distance (km) 17 17
Domestic transport time (hours) 2 2
Domestic transport cost (USD) 122 147
Details – Trading across Borders in Senegal – Components of Border Compliance
Time to Complete (hours) Associated Costs (USD)
Export: Clearance and inspections required 10.2 168.0

by customs authorities
Export: Clearance and inspections required 19.8 50.0

by agencies other than customs
Export: Port or border handling 41.5 328.7
Import: Clearance and inspections required 19.3 240.0

by customs authorities
Import: Clearance and inspections required 0.0 0.0

by agencies other than customs
Import: Port or border handling 44.0 461.7
Page 41
Details – Trading across Borders in Senegal – Trade Documents
Export Import
Bill of lading Bill of lading
Commercial invoice Commercial invoice
Export declaration Pre-Import Declaration (DPI)
Packing list Manifest
Certificate of origin Cargo release order
Insurance Insurance
Phytosanitary certificate Foreign exchange authorization
Engagement de change Attestation of value
Health certificate (certificat de salubrite) SOLAS Certificate
SOLAS certificate
Page 42
Enforcing Contracts
The enforcing contracts indicator measures the time and cost for resolving a commercial dispute through a local first-instance court, and the
quality of judicial processes index, evaluating whether each economy has adopted a series of good practices that promote quality and
efficiency in the court system. The most recent round of data collection was completed in May 2018. See the methodology for more
information.
Time required to enforce a contract through the The dispute in the case study involves the breach of a sales contract between 2
courts (calendar days) domestic businesses. The case study assumes that the court hears an expert on the
quality of the goods in dispute. This distinguishes the case from simple debt
• Time to file and serve the case enforcement.
• Time for trial and to obtain the judgment
To make the data comparable across economies, Doing Business uses several
• Time to enforce the judgment assumptions about the case:
Cost required to enforce a contract through the - The dispute concerns a lawful transaction between two businesses (Seller and
courts (% of claim) Buyer), both located in the economy’s largest business city. For 11 economies the
data are also collected for the second largest business city.
• Attorney fees - The buyer orders custom-made goods, then fails to pay alleging that the goods are
• Court fees not of adequate quality.
- The value of the dispute is 200% of the income per capita or the equivalent in local
• Enforcement fees currency of USD 5,000, whichever is greater.
- The seller sues the buyer before the court with jurisdiction over commercial cases
Quality of judicial processes index (0-18)
worth 200% of income per capita or $5,000.
• Court structure and proceedings (-1-5) - The seller requests the pretrial attachment of the defendant’s movable assets to
secure the claim.
• Case management (0-6)
- The dispute on the quality of the goods requires an expert opinion.
• Court automation (0-4) - The judge decides in favor of the seller; there is no appeal.
• Alternative dispute resolution (0-3) - The seller enforces the judgment through a public sale of the buyer’s movable
assets.
Page 43
Enforcing Contracts - Senegal
Standardized Case
Claim value XOF 2,886,789
Court name Dakar Commercial Court
City Covered Dakar

Time (days) 740 655.1 582.4 None in 2017/18
Cost (% of claim value) 36.4 42.3 21.2 None in 2017/18
Quality of judicial processes index (0-18) 6.5 6.7 11.5 None in 2017/18
Figure – Enforcing Contracts in Senegal and comparator economies – Ranking and Score
DB 2019 Enforcing Contracts Score
0 100
54.00: Ghana (Rank: 116)
49.02: Togo (Rank: 137)
Note: The ranking of economies on the ease of enforcing contracts is determined by sorting their scores for enforcing contracts. These
scores are the simple average of the scores for each of the component indicators.
Figure – Enforcing Contracts in Senegal – Time and Cost
Time (days) Cost (% of claim value)

900 46.6 47.5 50
800
Cost (% of claim value)

800 41.7 740 42.3
710
700 36.4 655.1 40
582.4
Time (days)
600 525
488 30
500
23.0
21.2
400
20
300
200 10
100
0 0
Cameroon Côte Ghana OECD Senegal Sub-Saharan Togo

d'Ivoire high Africa
income
Page 44
Figure – Enforcing Contracts in Senegal and comparator economies – Measure of Quality
Senegal 2.5 1 0 3
Cameroon 2.5 0 2.5
Côte d'Ivoire 2.5 1.5 0 4.5
Ghana 2.5 1 0 3
Togo 2.5 0 3
OECD high income 2.5 3.1 2.3 3.6
Sub-Saharan Africa 2.2 1.1 0.3 3.1
0 2 4 6 8 10 12 14
Sub-Indicator Score
Alternative dispute resolution (0-3) Case management (0-6) Court automation (0-4) Court structure and proceedings (-1-5)
Details – Enforcing Contracts in Senegal
Indicator
Time (days) 740
Filing and service 35
Trial and judgment 390
Enforcement of judgment 315
Cost (% of claim value) 36.4
Attorney fees 28
Court fees 8
Enforcement fees 0.4
Quality of judicial processes index (0-18) 6.5
Court structure and proceedings (-1-5) 3.0
Case management (0-6) 1.0
Court automation (0-4) 0.0
Alternative dispute resolution (0-3) 2.5
Page 45
Details – Enforcing Contracts in Senegal – Measure of Quality
Answer Score
Quality of judicial processes index (0-18) 6.5
Court structure and proceedings (-1-5) 3.0
1. Is there a court or division of a court dedicated solely to hearing commercial cases? Yes 1.5
2. Small claims court 0.0
2.a. Is there a small claims court or a fast-track procedure for small claims? No
2.b. If yes, is self-representation allowed? n.a.
3. Is pretrial attachment available? Yes 1.0
4. Are new cases assigned randomly to judges? Yes, but manual 0.5
5. Does a woman's testimony carry the same evidentiary weight in court as a man's? Yes 0.0
Case management (0-6) 1.0
1. Time standards 1.0
1.a. Are there laws setting overall time standards for key court events in a civil Yes
case?
1.b. If yes, are the time standards set for at least three court events? Yes
1.c. Are these time standards respected in more than 50% of cases? Yes
2. Adjournments 0.0
2.a. Does the law regulate the maximum number of adjournments that can be No
granted?
2.b. Are adjournments limited to unforeseen and exceptional circumstances? No
2.c. If rules on adjournments exist, are they respected in more than 50% of cases? n.a.
3. Can two of the following four reports be generated about the competent court: (i) time to No 0.0
disposition report; (ii) clearance rate report; (iii) age of pending cases report; and (iv) single
case progress report?
4. Is a pretrial conference among the case management techniques used before the No 0.0
competent court?
5. Are there any electronic case management tools in place within the competent court for No 0.0
use by judges?
6. Are there any electronic case management tools in place within the competent court for No 0.0
use by lawyers?
Court automation (0-4) 0.0
1. Can the initial complaint be filed electronically through a dedicated platform within the no 0.0
competent court?
2. Is it possible to carry out service of process electronically for claims filed before the No 0.0
competent court?
3. Can court fees be paid electronically within the competent court? No 0.0
4. Publication of judgments 0.0
4.a Are judgments rendered in commercial cases at all levels made available to the No
general public through publication in official gazettes, in newspapers or on the
internet or court website?
4.b. Are judgments rendered in commercial cases at the appellate and supreme No
court level made available to the general public through publication in official
gazettes, in newspapers or on the internet or court website?
Alternative dispute resolution (0-3) 2.5
1. Arbitration 1.5
Page 46
1.a. Is domestic commercial arbitration governed by a consolidated law or Yes

consolidated chapter or section of the applicable code of civil procedure
encompassing substantially all its aspects?
1.b. Are there any commercial disputes—aside from those that deal with public No
order or public policy—that cannot be submitted to arbitration?
1.c. Are valid arbitration clauses or agreements usually enforced by the courts? Yes
2. Mediation/Conciliation 1.0
2.a. Is voluntary mediation or conciliation available? Yes
2.b. Are mediation, conciliation or both governed by a consolidated law or Yes

consolidated chapter or section of the applicable code of civil procedure
encompassing substantially all their aspects?
2.c. Are there financial incentives for parties to attempt mediation or conciliation No
(i.e., if mediation or conciliation is successful, a refund of court filing fees, income
tax credits or the like)?
Page 47
Resolving Insolvency
Doing Business studies the time, cost and outcome of insolvency proceedings involving domestic legal entities. These variables are used to
calculate the recovery rate, which is recorded as cents on the dollar recovered by secured creditors through reorganization, liquidation or
debt enforcement (foreclosure or receivership) proceedings. To determine the present value of the amount recovered by creditors, Doing
Business uses the lending rates from the International Monetary Fund, supplemented with data from central banks and the Economist
Intelligence Unit. The most recent round of data collection was completed in May 2018. See the methodology for more information.
Time required to recover debt (years) To make the data on the time, cost and outcome comparable across economies,
several assumptions about the business and the case are used:
• Measured in calendar years
• Appeals and requests for extension are included - A hotel located in the largest city (or cities) has 201 employees and 50 suppliers.
The hotel experiences financial difficulties.
Cost required to recover debt (% of debtor’s - The value of the hotel is 100% of the income per capita or the equivalent in local
estate) currency of USD 200,000, whichever is greater.
- The hotel has a loan from a domestic bank, secured by a mortgage over the hotel’s
• Measured as percentage of estate value
real estate. The hotel cannot pay back the loan, but makes enough money to
• Court fees operate otherwise.
• Fees of insolvency administrators
In addition, Doing Business evaluates the quality of legal framework applicable to
• Lawyers’ fees judicial liquidation and reorganization proceedings and the extent to which best
• Assessors’ and auctioneers’ fees insolvency practices have been implemented in each economy covered.
• Other related fees

Outcome
• Whether business continues operating as a going

concern or business assets are sold piecemeal
Recovery rate for creditors
• Measures the cents on the dollar recovered by

secured creditors
• Outcome for the business (survival or not)

determines the maximum value that can be
recovered
• Official costs of the insolvency proceedings are

deducted
• Depreciation of furniture is taken into account

• Present value of debt recovered
Strength of insolvency framework index (0- 16)
• Sum of the scores of four component indices:

• Commencement of proceedings index (0-3)
• Management of debtor’s assets index (0-6)
• Reorganization proceedings index (0-3)
• Creditor participation index (0-4)
Page 48
Resolving Insolvency - Senegal

Recovery rate (cents on the dollar) 30.1 20.3 70.5 None in 2017/18
Time (years) 3.0 2.9 1.7 0.4 (Ireland)
Cost (% of estate) 20.0 22.7 9.3 1.0 (Norway)
Outcome (0 as piecemeal sale and 1 as going 0 .. .. ..

concern)
Strength of insolvency framework index (0-16) 9.0 6.4 11.9 None in 2017/18
Figure – Resolving Insolvency in Senegal and comparator economies – Ranking and Score
DB 2019 Resolving Insolvency Score
0 100
46.65: Togo (Rank: 86)
24.94: Ghana (Rank: 160)
Note: The ranking of economies on the ease of resolving insolvency is determined by sorting their scores for resolving insolvency. These
scores are the simple average of the scores for the recovery rate and the strength of insolvency framework index.
Figure – Resolving Insolvency in Senegal – Time and Cost
Time (years) Cost (% of estate)

3.5 40
33.5 3.0 2.9 3.0
3 2.8 35
Cost (% of estate)
30
Time (years)
2.5 2.2
1.9 22.0 22.7 25
2 1.7 20.0
18.0 20
1.5 15.0
15
1 9.3
10
0.5 5
0 0
Cameroon Côte Ghana OECD Senegal Sub-Saharan Togo

d'Ivoire high Africa
income
Page 49
Figure – Resolving Insolvency in Senegal and comparator economies – Measure of Quality
Senegal 5.5 2 1 0.5
Cameroon 5.5 2 1 0.5
Côte d'Ivoire 5.5 2 1 0.5
Ghana 2 2 0
Togo 5.5 2 1 0.5
OECD high income 5.3 2.8 2.2 1.9
Sub-Saharan Africa 4.1 2.3 1 0.5
0 2 4 6 8 10 12 14
Sub-Indicator Score
Management of debtor's assets index (0-6) Commencement of proceedings index (0-3) Creditor participation index (0-4)
Reorganization proceedings index (0-3)
Note: Even if the economy’s legal framework includes provisions related to insolvency proceedings (liquidation or reorganization), the
economy receives 0 points for the strength of insolvency framework index, if time, cost and outcome indicators are recorded as “no practice.”
Figure – Resolving Insolvency in Senegal and comparator economies – Recovery Rate

Recovery rate(cents on the dollar)
100
80
60
40 36.9 34.4
30.1
23.1 20.3
20 15.8
Page 50
Details – Resolving Insolvency in Senegal
Indicator Answer Score
Proceeding liquidation (after As Mirage will not be able to settle its current liabilities with its available assets, it will file a
an attempt at declaration of cessation of payments (article 25 of the Uniform Act Organizing Collective
reorganization) Proceedings for Wiping Off Debts). In order to continue operating, Mirage will try to obtain the
opening of reorganization proceedings and avoid liquidation. Under article 27, a composition
proposal is a proposal lodged no later than 15 days following the declaration of cessation of
payments, specifying the measures and conditions envisaged to redress the company. According
to our information, Mirage will not reach an agreement with its creditors, so the composition
proposal will not succeed and the court will convert the proceedings to liquidation some months
after the lodging of the proposal (article 33 of the Uniform Act). A reorganization proceeding that is
later converted into liquidation is the most likely proceeding in Senegal.
Outcome piecemeal sale According to our estimations, the reorganization attempt will fail and the proceedings will probably
be converted to liquidation. The hotel will stop operating and will be dismantled, and the assets of
the debtor will be sold separately.
Time (in years) 3.0 Mirage will file a declaration of cessation of payments to obtain the opening of reorganization
proceedings. The declaration has to be done 30 days following the cessation of payments. The
competent court will then declare cessation of payments and open reorganization proceedings.
The composition proposal will fail, so the proceedings will be converted to liquidation. According to
our estimations, the complete process of a reorganization attempt that is then converted to
liquidation takes approximately 36 months.
Cost (% of 20.0 According to our estimations, a reorganization attempt that is later converted into liquidation costs
estate) approximately XOF 20,200,000 (20% of the value of the estate). The following cost components
are applicable: lawyer fees (5-10%), bailiff fees (15%), court fees, costs of publication and
registration (1%).
Recovery rate 30.1

(cents on the
dollar)
Page 51
Details – Resolving Insolvency in Senegal – Measure of Quality
Answer Score
Strength of insolvency framework index (0-16) 9.0
Commencement of proceedings index (0-3) 2.0
What procedures are available to a DEBTOR when commencing insolvency proceedings? (c) Debtor may 0.5
file for
reorganization
only
Does the insolvency framework allow a CREDITOR to file for insolvency of the debtor? (b) Yes, but a 0.5
creditor may file
for liquidation
only
What basis for commencement of the insolvency proceedings is allowed under the (a) Debtor is 1.0
insolvency framework? generally unable
to pay its debts
as they mature
Management of debtor's assets index (0-6) 5.5
Does the insolvency framework allow the continuation of contracts supplying essential goods Yes 1.0
and services to the debtor?
Does the insolvency framework allow the rejection by the debtor of overly burdensome Yes 1.0
contracts?
Does the insolvency framework allow avoidance of preferential transactions? Yes 1.0
Does the insolvency framework allow avoidance of undervalued transactions? Yes 1.0
Does the insolvency framework provide for the possibility of the debtor obtaining credit after Yes 1.0
commencement of insolvency proceedings?
Does the insolvency framework assign priority to post-commencement credit? (a) Yes over all 0.5
pre-
commencement
creditors,
secured or
unsecured
Reorganization proceedings index (0-3) 0.5
Which creditors vote on the proposed reorganization plan? (a) All creditors 0.5
Does the insolvency framework require that dissenting creditors in reorganization receive at No 0.0
least as much as what they would obtain in a liquidation?
Are the creditors divided into classes for the purposes of voting on the reorganization plan, No 0.0
does each class vote separately and are creditors in the same class treated equally?
Creditor participation index (0-4) 1.0
Does the insolvency framework require approval by the creditors for selection or No 0.0
appointment of the insolvency representative?
Does the insolvency framework require approval by the creditors for sale of substantial No 0.0
assets of the debtor?
Does the insolvency framework provide that a creditor has the right to request information No 0.0
from the insolvency representative?
Does the insolvency framework provide that a creditor has the right to object to decisions Yes 1.0
accepting or rejecting creditors' claims?
Note: Even if the economy’s legal framework includes provisions related to insolvency proceedings (liquidation or reorganization), the
economy receives 0 points for the strength of insolvency framework index, if time, cost and outcome indicators are recorded as “no practice.”
Page 52
Labor Market Regulation
Doing Business presents detailed data for the labor market regulation indicators on the Doing Business website
(http://www.doingbusiness.org). The report does not present rankings of economies on these indicators or include the topic in the aggregate
ease of doing business score or ranking on the ease of doing business.
The most recent round of data collection was completed in May 2018. See the methodology for more information.
Hiring To make the data comparable across economies, several assumptions about the
(i) whether fixed-term contracts are prohibited for worker and the business are used.
permanent tasks; (ii) maximum cumulative duration
of fixed-term contracts; (iii) length of the The worker:
probationary period; (iv) minimum wage. - Is a cashier in a supermarket or grocery store, age 19, with one year of work
experience.
Working hours - Is a full-time employee.
(i) maximum number of working days allowed per - Is not a member of the labor union, unless membership is mandatory.
week; (ii) premiums for work: at night, on a weekly
rest day and overtime; (iii) whether there are The business:
restrictions on work at night, work on a weekly rest - Is a limited liability company (or the equivalent in the economy).
day and for overtime work; (iv) whether - Operates a supermarket or grocery store in the economy’s largest business city.
nonpregnant and nonnursing women can work For 11 economies the data are also collected for the second largest business city.
same night hours as men; (v) length of paid annual - Has 60 employees.
leave. - Is subject to collective bargaining agreements if such agreements cover more than
50% of the food retail sector and they apply even to firms that are not party to them.
Redundancy rules - Abides by every law and regulation but does not grant workers more benefits than
(i) whether redundancy can be basis for terminating those mandated by law, regulation or (if applicable) collective bargaining
workers; (ii) whether employer needs to notify agreements.
and/or get approval from third party to terminate 1
redundant worker and a group of 9 redundant
workers; (iii) whether law requires employer to
reassign or retrain a worker before making worker
redundant; (iv) whether priority rules apply for
redundancies and reemployment.
Redundancy cost
(i) notice period for redundancy dismissal; (ii)
severance payments due when terminating a
redundant worker.
Job quality
(i) whether law mandates equal remuneration for
work of equal value and nondiscrimination based on
gender in hiring; (ii) whether law mandates paid or
unpaid maternity leave; (iii) length of paid maternity
leave; (iv) whether employees on maternity leave
receive 100% of wages; (v) availability of five fully
paid days of sick leave a year; (vi) eligibility
requirements for unemployment protection.
Page 53
Labor Market Regulation - Senegal
Details – Labor Market Regulation in Senegal
Answer
Hiring
Fixed-term contracts prohibited for permanent tasks? Yes
Maximum length of a single fixed-term contract (months) 24.0
Maximum length of fixed-term contracts, including renewals (months) 24.0
Minimum wage applicable to the worker assumed in the case study (US$/month) 152.0
Ratio of minimum wage to value added per worker 1.0
Maximum length of probationary period (months) 2.0
Working hours
Standard workday 8.0
Maximum number of working days per week 6.0
Premium for night work (% of hourly pay) 38.0
Premium for work on weekly rest day (% of hourly pay) 0.0
Premium for overtime work (% of hourly pay) 10.0
Restrictions on night work? No
Whether nonpregnant and nonnursing women can work the same night hours as men Yes
Restrictions on weekly holiday? Yes
Restrictions on overtime work? Yes
Paid annual leave for a worker with 1 year of tenure (working days) 24.0
Paid annual leave for a worker with 5 years of tenure (working days) 24.0
Paid annual leave for a worker with 10 years of tenure (working days) 25.0
Paid annual leave (average for workers with 1, 5 and 10 years of tenure, in working days) 24.3
Redundancy rules
Dismissal due to redundancy allowed by law? Yes
Third-party notification if one worker is dismissed? Yes
Third-party approval if one worker is dismissed? No
Third-party notification if nine workers are dismissed? Yes
Third-party approval if nine workers are dismissed? No
Retraining or reassignment obligation before redundancy? No
Priority rules for redundancies? Yes
Priority rules for reemployment? Yes
Redundancy cost
Notice period for redundancy dismissal for a worker with 1 year of tenure 4.3
Notice period for redundancy dismissal for a worker with 5 years of tenure 4.3
Notice period for redundancy dismissal for a worker with 10 years of tenure 4.3
Notice period for redundancy dismissal (average for workers with 1, 5 and 10 years of tenure) 4.3
Severance pay for redundancy dismissal for a worker with 1 year of tenure 5.4
Page 54
Severance pay for redundancy dismissal for a worker with 5 years of tenure 9.8
Severance pay for redundancy dismissal for a worker with 10 years of tenure 16.3
Severance pay for redundancy dismissal (average for workers with 1, 5 and 10 years of tenure) 10.5
Job quality
Equal remuneration for work of equal value? No
Gender nondiscrimination in hiring? No
Paid or unpaid maternity leave mandated by law? Yes
Minimum length of maternity leave (calendar days)? 98.0
Receive 100% of wages on maternity leave? Yes
Five fully paid days of sick leave a year? Yes
Unemployment protection after one year of employment? No
Minimum contribution period for unemployment protection (months)? n.a.
Page 55
Business Reforms in Senegal
In the past year, Doing Business observed a peaking of reform activity worldwide. From June 2, 2017, to May 1, 2018, 128 economies
implemented a record 314 regulatory reforms improving the business climate. Reforms inspired by Doing Business have been implemented
by economies in all regions. The following are reforms implemented since Doing Business 2008.
= Doing Business reform making it easier to do business. = Change making it more difficult to do business.
DB2019
Registering Property: Senegal made registering property easier by decreasing the time needed to transfer and register property.
Enforcing Contracts: Senegal made enforcing contracts easier by adopting a law that regulates all aspects of mediation as an alternative
dispute resolution mechanism.
DB2018
Starting a Business: Senegal made starting a business more affordable by reducing the notary fees for company incorporation.
Getting Electricity: Senegal improved the monitoring and regulation of power outages by beginning to record data for the annual system
average interruption duration index (SAIDI) and system average interruption frequency index (SAIFI).
Registering Property: Senegal made registering property easier by lowering the costs of transferring property and by reducing the time to
transfer and registering property.
Paying Taxes: Senegal made paying taxes easier by introducing time limits to the General Tax Code for processing VAT cash refunds and
applying these time limits in practice.
Enforcing Contracts: Senegal made enforcing contracts easier by introducing stricter pre-trial hearing rules that led to a reduction of the
time necessary to resolve a commercial dispute.
DB2017
Registering Property: Senegal made registering property easier by increasing the transparency at its land registry and cadastre.
Getting Credit: Senegal improved access to credit information by establishing a new credit bureau.
Paying Taxes: Senegal made paying taxes less costly by reducing the maximum cap for corporate income tax and implementing more
efficient accounting systems and software.
Resolving Insolvency: Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial
difficulties and a simplified preventive settlement procedure for small companies.
DB2016
Starting a Business: Senegal made starting a business easier by reducing the minimum capital requirement.
Getting Electricity: The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of
applications and the process for the final connection as well as by reducing the time needed to issue an excavation permit. It also made
getting electricity less costly by reducing the security deposit.
Registering Property: Senegal made transferring property less costly by lowering the property transfer tax.
Enforcing Contracts: Senegal made enforcing contracts easier by introducing a law regulating voluntary mediation.
Page 56
DB2015
Starting a Business: Senegal made starting a business easier by reducing the minimum capital requirement.
Dealing with Construction Permits: Senegal made dealing with construction permits less time-consuming by reducing the time for
processing building permit applications.
Registering Property: Senegal made it easier to transfer property by replacing the authorization from the tax authority with a notification
and setting up a single step at the land registry.
Getting Credit: Senegal improved its credit information system by introducing regulations developed by the West African Economic and
Monetary Union that govern the licensing and operation of credit bureaus.
Protecting Minority Investors: Senegal strengthened minority investor protections by introducing greater requirements for disclosure of
related-party transactions to the board of directors; by making it possible for shareholders to inspect the documents pertaining to related-
party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs
to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial.
Paying Taxes: Senegal made paying taxes easier for companies by abolishing the vehicle tax and making it possible to download the
declaration forms for VAT online.
DB2014
Registering Property: Senegal made transferring property easier by reducing the property transfer tax.
Paying Taxes: Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal facilitated
tax payments by making tax forms available online and creating the Center for Medium Enterprises.
DB2012
Starting a Business: Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records
with one for a sworn declaration at the time of the company’s registration.
Dealing with Construction Permits: Senegal made obtaining a building permit more expensive by increasing the cost.
Getting Credit: Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that
broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the
original asset and introduce the possibility of out-of-court enforcement.
Trading across Borders: Senegal made trading across borders less costly by opening the market for transport, which increased
competition.
Enforcing Contracts: Senegal made enforcing contracts easier by launching specialized commercial chambers in the court.
DB2010
Trading across Borders: Senegal made trading across borders easier and less time consuming by introducing improvements at the
container terminal at the port of Dakar and increasing the number of agencies involved in trade facilitation.
DB2009
Starting a Business: Senegal reduced the time needed to start a business by launching a one-stop shop, which allowed several start-up
procedures to be merged into one.
Registering Property: Senegal reduced the time needed to transfer property by introducing time limits at the land registry—for issuing
registry certificates and registering property—and at the Directorate of Taxes and Property.
Trading across Borders: Senegal reduced the time and documentation requirements for exporting and importing by introducing single-
window, electronic data interchange and risk-based inspection systems; extending the operating hours of customs; improving port and road
infrastructure; and reducing the number of checkpoints.
Page 57
Page 58

Senegal: Economy Profile

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Senegal: Economy Profile

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Doing Business 2019 Senegal

Economy Profile of Senegal

Doing Business 2019 Indicators

Getting credit Movable collateral laws and credit information systems

About Doing Business

More about Doing Business (PDF, 5MB)

Ease of Doing Business in DB 2019 Rank

City Covered Dakar 54.15

DB 2019 Ease of Doing Business Score

58.00: Côte d'Ivoire (Rank: 122)

55.20: Togo (Rank: 137)

54.15: Senegal (Rank: 141)

51.61: Regional Average (Sub-Saharan Africa)

47.78: Cameroon (Rank: 166)

Rankings on Doing Business topics - Senegal

Ease of Doing Business Score on Doing Business topics - Senegal

59.60 61.37 60.85

What the indicators measure Case study assumptions

Paid-in minimum capital (% of income per

• Funds deposited in a bank or with third party

Starting a Business - Senegal

Legal form Société à Responsabilité Limitée (SARL) - Limited Liability

Paid-in minimum capital requirement XOF 25,000

City Covered Dakar

Indicator Senegal Sub-Saharan OECD high Best Regulatory

Procedure – Men (number) 4 7.4 4.9 1 (New Zealand)

Time – Men (days) 6 23.3 9.3 0.5 (New Zealand)

Procedure – Women (number) 4 7.6 4.9 1 (New Zealand)

Time – Women (days) 6 23.4 9.3 0.5 (New Zealand)

DB 2019 Starting a Business Score

93.70: Côte d'Ivoire (Rank: 26)

89.94: Senegal (Rank: 64)

88.70: Togo (Rank: 74)

86.26: Cameroon (Rank: 92)

84.29: Ghana (Rank: 108)

78.52: Regional Average (Sub-Saharan Africa)

Figure – Starting a Business in Senegal – Procedure, Time and Cost

Time (days) Cost (% of income per capita)

Cost (% of income per capita)

Details – Starting a Business in Senegal – Procedure, Time and Cost

No. Procedures Time to Complete Associated Costs

1 Deposit the founding capital with a bank 1 day included in the

2 Check the company name 1 day no charge

Takes place simultaneously with previous procedure.

Dealing with Construction Permits

What the indicators measure Case study assumptions

Dealing with Construction Permits - Senegal

Estimated value of warehouse XOF 29,020,439.40

City Covered Dakar

Indicator Senegal Sub-Saharan OECD high Best Regulatory

Procedures (number) 14 14.7 12.7 None in 2017/18

Time (days) 177 145.7 153.1 None in 2017/18

Cost (% of warehouse value) 9.8 8.8 1.5 None in 2017/18

DB 2019 Dealing with Construction Permits Score

66.16: Ghana (Rank: 115)

62.04: Cameroon (Rank: 132)

61.79: Togo (Rank: 133)

59.60: Senegal (Rank: 140)

59.37: Côte d'Ivoire (Rank: 142)

58.59: Regional Average (Sub-Saharan Africa)

Time (days) Cost (% of warehouse value)

Senegal Cameroon Côte d'Ivoire Ghana Togo Sub-Saharan Africa

No. Procedures Time to Complete Associated Costs