What it is exactly
The TPT is a parafiscal tax, meaning an earmarked tax: it does not go into the government's general budget but funds a dedicated account. It was introduced by Ordinance No. 91-41 of September 3, 1991, ratified by Law No. 92-12 of January 15, 1992.
Its rate has been raised twice since then. Originally set at 400 FCFA per night, it rose to 600 FCFA under Law No. 98-55 of December 31, 1998, then to 1,000 FCFA under Law No. 2012-04 of January 3, 2012. That is the amount in force today, unchanged for thirteen years: the 2026 Finance Act, which introduces several new taxes, does not change it.
The difference from the French tourist tax is worth spelling out, because it explains why the amount never varies. In France, the tourist tax is municipal: each local authority sets its rate within a range, and it changes from one town to the next. In Senegal, the TPT is national and uniform. One thousand francs in Dakar, one thousand francs in Cachouane, one thousand francs in Cap Skirring. A host who quotes you a different amount is not applying it correctly.
How much, and on what basis
The calculation is simple: 1,000 FCFA per person per night, or about €1.50. It is not a flat fee per stay, nor an amount per room or per property — it really is per head and per night spent.
Two examples to give you a sense of scale. A couple staying one week pays 14,000 FCFA in TPT, or about twenty euros. A family of four staying ten nights pays 40,000 FCFA, about €61. On a long stay or a group trip, it is no longer a trivial line item, which is precisely why it is better to know about it before you leave than when you settle the bill.
A practical point few sources mention: the tax is generally charged from age three. Properties that apply this rule do not charge it for very young children. It is not an exemption written into any legal text we have been able to verify, but a widespread practice — ask for it, and it will usually be granted without discussion.
Who collects it, and why not us
The TPT is collected by the property, on behalf of the government. The property collects it from the guest, declares it monthly to the tourism authorities — with details of arrivals and invoices — and pays it over. Since 2024, the Senegalese Tourism Promotion Agency (ASPT) has operated a digital platform, accessible by QR code, to handle these declarations online.
That explains our position, and it is simple to state: Senegal Rent does not receive this tax. Our model is that of a booking intermediary. You pay 20% of the cost of your stay online, which is our booking fee; the balance is paid directly to the owner or the property on arrival. The TPT follows this second channel: it is collected on site by whoever is hosting you, and it never passes through us. The booking details and cancellation terms set out what falls under each.
The direct consequence: the amounts we display do not include it, and we cannot include it. We mention it as a guide on every page so you can budget for it — not because we charge it.
Which properties collect it
The legal texts cover tourist accommodation establishments. In practice, the tax is collected by all commercial accommodation: hotels, aparthotels, guesthouses, lodges and campements (eco-lodges). Travel guides also present it as applying everywhere, regardless of category or star rating.
The least clear-cut area is private rentals of houses and villas, where practice varies from one owner to another depending on their status. If you are renting a whole villa, ask when you book rather than on arrival: direct contact with the owner is available as soon as you book, and it saves you a surprise at the end of your stay.
One case, however, is unambiguous: a day-use rental, with no overnight stay, is not subject to it. The tax is calculated per night; a day includes none. That is why our pages on day-use rentals at the Pink Lake and day-use apartments in Dakar do not mention it.
Where the money goes
The TPT feeds a fund dedicated to tourism promotion, managed by the Senegalese Tourism Promotion Agency. In practical terms, it pays for Senegal's presence at international trade fairs, marketing campaigns for the destination and promotional activities abroad.
The sums involved are in the region of 600 million CFA francs a year, a little under one million euros — a modest amount for a sector that accounts for about 7% of Senegal's gross domestic product and more than one hundred thousand jobs. It is precisely the gap between these two figures that explains recent efforts to modernize collection.
The other taxes on a trip, for context
The TPT is not the only tax item that weighs on a trip, and putting it in context helps explain why it is visible when others are not.
VAT on accommodation and food service is charged at the reduced rate of 10% for licensed establishments, compared with 18% under the standard regime. It is included in the rates shown: you do not see it, but you pay it.
The airport infrastructure development fee, for its part, is included in the price of your plane ticket. It comes to around fifty euros per international passenger — for a couple, more than five times a week's TPT. It is the heaviest tax on a trip to Senegal, and it is also the one nobody notices.
Regionally, Senegal is in the middle of the pack. On January 5, 2026, Côte d'Ivoire introduced a per-night tax graded by the establishment's star rating, from 500 FCFA for an unrated hotel to 2,000 FCFA for three stars and above, and 1,000 FCFA for furnished aparthotels in the Abidjan district. Senegal's uniform rate sits exactly in the middle of that range.
How to plan for it in practice
Four habits are enough to never be caught off guard.
Work it out before you leave. Number of people × number of nights × 1,000 FCFA. Add the result to your trip budget, just like the airport transfer.
Bring cash. It is paid on site, usually in cash and in CFA francs, like the balance of your stay. In areas where ATMs are scarce — the Saloum Delta, Lower Casamance, Bassari Country — it is part of the cash to bring from Dakar — our practical information page covers this in detail.
Ask whether it is included. Some properties build it into their quoted rate, others do not, and guidebooks have pointed this out for years. One question at booking clears up any ambiguity.
Ask for a receipt if you are traveling for work: the property declares it and pays it over, so it can show it on your invoice.