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TG

Togo

Western Africa XOF

TG · TGO · #123 · 6 cities

Nomad score 45/100 Compare
Top income tax 35.0% Worldwide system
Corporate tax 27.0%
TVA 18.0% standard rate
Tax residency — 10 tax treaties

Togo tax profile

Data year: 2026

Tax system
Worldwide Residents with a domicile fiscal in Togo are taxed on worldwide income (CGI Arts. 2–3). Employment, pensions, rents and similar income use the progressive impôt sur le revenu barème (Art. 74), with annual family-charge reductions (Arts. 72–73) not reflected in `top_pit_rate_effective`. Business and professional profits (revenus d'affaires) are taxed at a flat 30% on the net base (Art. 78). Companies pay impôt sur les sociétés at 27% (Art. 113), subject to minimum forfaitaire de perception rules on turnover in many cases. Portfolio income is covered by proportional retenues under Arts. 79–80. Standard taxe sur la valeur ajoutée is 18%. WAEMU/UEMOA member; XOF is pegged to the euro.
Top PIT rate
35.0%
Corporate tax rate
27.0%
TVA
18.0%
Capital gains tax
7.0% Definitive taxe sur les plus-values applies to disposals of real estate, shares and mining titles (Arts. 82–90): 7% on real-estate and share disposals and 15% on mining titles or licences. Many operating and business gains are taxed as ordinary profit at 30% (individuals) or 27% CIT. Listed exemptions include a primary residence on first sale and small real-estate disposals under XOF 2 million.
Social security (employee)
4.0%
Social security (employer)
17.5%
Dividend withholding
13.0%
Interest withholding
13.0%
Royalty withholding
20.0%
Treaty count
10
Tax authority: Office Togolais des Recettes Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 and above 27.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 XOF 900,000 0.0% $0 – $1,483
XOF 900,001 XOF 3,000,000 3.0% $1,483 – $4,942
XOF 3,000,001 XOF 6,000,000 10.0% $4,942 – $9,885
XOF 6,000,001 XOF 9,000,000 15.0% $9,885 – $14,827
XOF 9,000,001 XOF 12,000,000 20.0% $14,827 – $19,769
XOF 12,000,001 XOF 15,000,000 25.0% $19,769 – $24,712
XOF 15,000,001 XOF 20,000,000 30.0% $24,712 – $32,949
XOF 20,000,001 and above 35.0% $32,949 +
Local currency: XOF

Special regimes (1)

Special regimes
NameTypeRate/amountDurationStatus
Zone franche industrielle (ZFI) Export-oriented industrial free-zone status with tiered corporate income tax and... Free zone No rate or amount recorded Duration not recorded Active

Tax flags

Participation Exemption

Tax residency

Residency rules
Domicile fiscal follows CGI Art. 3: principal home or main place of stay, principal salaried or non-salaried activity in Togo (unless accessory), centre of economic interests, or certain posted state agents abroad. Non-domiciliaries with Togolese-source income or habitual homes in Togo are also within scope (Art. 2). There is no standalone calendar-day count for residence in domestic law; treaty tie-breakers may use day tests separately.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
31 March
Calendar fiscal year. Annual income-tax declarations are due by 31 March for individuals and 30 April for legal persons (LPDF Art. 83; insurance companies by 31 May). Employers file an annual salary declaration (DAS) by 31 March (Art. 28). Companies pay IS in quarterly instalments (31 January, May, July and October) with the balance on filing (Art. 55).

Sources

Change history

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

    • Brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law — brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, residency null, filing 31 March, treaty_count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

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