Rate
—
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Togo, without the regime
Overview
- Regime
- Zone franche industrielle (ZFI)
- Country
- Togo
- Type
- Free zone
- Status
- Active
- Effective from
- Jan 1, 2011
- Expires on
- —
Details
- Summary
- Export-oriented industrial free-zone status with tiered corporate income tax and customs/VAT incentives for qualifying approved enterprises.
- Eligibility
- Approved companies under Law 2011-018 (as integrated in the Investment Code), generally with export orientation; domestic sales capped (commonly up to 30% of production).
- Benefits
- CIT stabilised at 0% for the first five years, then 8% (years 6–10), 10% (years 11–20) and 20% from year 21; additional decentralisation packages can grant longer CIT holidays in zones II–V.
- Requirements
- Provisional and definitive approval by the free-zone authority (API-ZF); export and activity rules per the ZFI law.
- Limitations
- Excluded sectors include mining, cotton ginning, international trading and telecommunications; standard tax applies outside the regime.
- Income types covered
- Corporate profits of approved free-zone enterprises
- Duration details
- Tiered rates apply from provisional approval; decentralisation CIT exemptions up to 10 or 15 years in qualifying zones.
View source Loi n° 2011-018 portant statut de la zone franche industrielle (Art. 21–22)