Data-center law in Senegal

National jurisdiction · as of 2026-09-05

Senegal has no data-center-specific siting, permitting, or utility statute; a data-center project is governed by the general private-investment framework, currently Loi n° 2025-16 du 27 septembre 2025 portant Code des Investissements, which on 27 September 2025 repealed and replaced the prior Loi n° 2004-06 du 6 février 2004.

The Code grants VAT suspension and customs-duty exemption on the equipment and materials of an eligible investment's realization phase, across private investment generally, without naming information technology or data infrastructure as a distinct priority sector, and it expressly excludes regulated telecommunications-sector activity from its scope other than government universal-access programs.

The Code defines a 'zone économique spéciale' as a term used elsewhere but administered under separate zones-économiques-spéciales legislation not described here. No Senegalese statute located addresses electricity-grid interconnection, water use, or air emissions specifically for a data-center or similarly intensive facility.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Loi n° 2025-16 du 27 septembre 2025 portant Code des Investissements (Investment Code)

In force

Loi n° 2025-16 du 27 septembre 2025 portant Code des Investissements

Effective 2025-09-27 · Applies to private

Article 1 sets out a general framework governing the promotion, facilitation, and protection of private investment, domestic or foreign, across the national territory. Article 2 excludes from the Code's scope buy-resell trading, mining- and petroleum-code activities, residential or office construction, financial-sector activities, regulated telecommunications-sector activities (other than government universal-access programs), and regulated liberal professions other than private-sector health.

Articles 32 to 34 grant an eligible investor VAT suspension on local purchases and imports of goods, services, and production equipment for the investment's realization phase, and customs-duty exemption on production materials and equipment, for a realization phase of three years in the Dakar and Thiès regions or five years elsewhere; a small or medium enterprise qualifies at an investment of 15,000,000 CFA francs or more under the Code Général des Impôts thresholds, and a larger investor qualifies under that Code's own thresholds and categories.

Article 3 defines a 'zone économique spéciale' as a geographic area developed for investment under separate zones-économiques-spéciales legislation not described here. Article 54 repeals and replaces the prior Loi n° 2004-06 du 6 février 2004 portant Code des investissements.

Source: Full text of law