Senegal
Taxed as BNC professional income on the progressive IR scale up to ~43% after expenses; the simplified CGU turnover tax does not apply because it excludes non-commercial income. Crypto received is converted to FCFA and taxed as income.
Non-commercial profits (BNC) under the IR - business/professional (liberal-profession) income, not capital gains.
IR progressive 0-43% (up to 37/43% at the top) on net BNC profit. The simplified CGU turnover tax explicitly excludes BNC/liberal-profession income, so the progressive IR applies.
IPRES/CSS social security runs through employment; an independent BNC earner is generally not subject to employer-style payroll charges.
Register with DGID and file an annual income declaration (by 30 April) deducting professional expenses; the CGU single tax is for BIC/commercial micro-businesses only, not BNC.
No specific crypto tax regime; USDC payouts are valued in FCFA and taxed as BNC income on receipt under general rules.