Taxes in Togo

The Code général des impôts (CGI) and the Livre des procédures fiscales (LPF) provide the main legal framework. The OTR assesses, collects and audits taxes and duties. The Ministry of Economy and Finance (MEF) sets tax policy, and communes have responsibilities connected with local revenue and property taxation. Businesses normally formalise through the Centre de Formalités des Entreprises (CFE), which links business registration with the Registre du commerce et du crédit mobilier (RCCM), a tax identification number (NIF) and social-security registration. Informal activity does not remove the underlying tax obligation. Individuals may owe Impôt sur le revenu des personnes physiques (IRPP), the personal income tax, on employment income, pensions, rent, capital income and business or professional income. Employers generally withhold IRPP from wages. The annual rate schedule uses family allowances: income up to XOF 900,000 is exempt; the bands from XOF 900,001 to 4,000,000, from XOF 4,000,001 to 6,000,000, from XOF 6,000,001 to 10,000,000, from XOF 10,000,001 to 15,000,000 and above XOF 15,000,000 are taxed at 7%, 15%, 25%, 30% and 35%. The family deduction covers up to six dependants at XOF 72,000 each, with a maximum of XOF 432,000 per year. Non-residents remain taxable on Togo-source income, subject to applicable special rules and tax treaties. Small businesses and some informal or micro-scale activities can fall under the Taxe professionnelle unique (TPU), a simplified regime for individuals with annual turnover up to XOF 60 million. The forfaitaire regime generally applies up to XOF 30 million, while the déclaratif regime applies above XOF 30 million up to XOF 60 million. Under the déclaratif regime, the rate is 2% of turnover for production or trade and 8% for services, with a minimum of XOF 20,000 per year. TPU payments are generally made in four instalments due by 31 January, 31 May, 31 July and 31 October. The libératoire form covers business IRPP, the MFP, Patente and TVA within its scope, but not every other tax. It excludes, among others, BNC, industrial bakers and import or export activities. A CFE-registered company can receive a TPU exemption for its first 24 months. Larger or otherwise qualifying businesses generally use the real-profit regime. Impôt sur les sociétés (IS), the corporate income tax, is 27% of taxable profit. The Minimum Fiscal Payment (MFP) can apply when a company reports a loss or an insufficient result; it is generally 1% of turnover excluding TVA, 2% for imported used vehicles held for resale, and at least XOF 20,000. IS or IRPP advance payments are made in four equal instalments due by 31 January, 31 May, 31 July and 31 October. Annual results and financial statements are generally due by 31 March for individuals, 30 April for companies and 31 May for insurance businesses. The annual statistical declaration (DAS) is due by 31 January. Taxe sur la valeur ajoutée (TVA), the value-added tax, has a standard rate of 18%. Since 1 January 2025, the general turnover threshold is above XOF 100 million. Taxpayers who were already subject to TVA under the former XOF 60 million threshold retain their TVA obligations from 1 January 2025 through 31 December 2027. Some liberal professions, public offices and specified port or freight activities can be liable regardless of turnover. TVA requires invoicing, collection, filing and payment. A TVA credit can be claimed for reimbursement or compensation after review. Exemptions follow the CGI annex rather than an informal agreement. Other taxes include the Taxe sur les activités financières (TAF), insurance-contract tax, excise duties, registration duties, property tax, Patente, the vehicle tax (TVM) and capital-gains tax. Capital gains are taxed at 7% for real estate, rights, shares or company interests and 15% for mining titles and licences. Property-tax declarations are due by 31 May, with payment in two equal parts by 31 May and 31 October; the owner and principal tenant can be jointly liable. Patente declarations are generally due by 31 March for individuals, 30 April for legal entities and 31 May for insurance businesses, with advance payments on the four regular instalment dates. Recent rules include TETTIC at 5% of turnover excluding TVA for licensed public telecommunications network companies, payable by the 15th of the following month. Excise rates include 10% for sweetened drinks, 15% for precious stones and metals and 50% for tobacco. Registration duties on markets and contracts are 1.5%. Withholding on BNC payments to residents is generally 3% with a tax-compliance certificate, 5% with a NIF and 20% otherwise. Wholesale BIC purchases are generally subject to 1% with valid tax registration, 5% with a NIF and 20% otherwise. Digital platforms operated by non-resident companies can face IS on Togo-source income, subject to treaty rules. A non-resident without a permanent establishment can face 20% withholding on the gross amount paid by a Togo debtor for BNC, intellectual-property rights, industrial or commercial rights and services supplied or used in or outside Togo. Payment is generally due within the month after payment. Tax treaties and regional instruments can change the result, including the Togo-France convention, the UEMOA tax convention and the ECOWAS double-taxation instrument. Import and export by individuals is not eligible for TPU from 2026 and falls under the real-profit regime regardless of turnover. Companies and groups must apply the arm's-length principle to transfer prices. Full French-language documentation is required when turnover excluding TVA or gross assets exceed XOF 20 billion, while a simplified declaration can apply below that threshold. TVA, TAF, withholding taxes, excise duties and similar periodic liabilities are generally due by the 15th of the following month. Late 2025 result declarations were subject to penalties of XOF 2 million for large companies, XOF 1 million for medium companies, XOF 300,000 for TPU déclaratif or real-regime taxpayers with turnover up to XOF 60 million, and XOF 25,000 for TPU forfaitaire taxpayers. A late filing can trigger another sanction if it is not corrected within three months. The OTR uses risk- and data-based audits. In 2026, review priorities include TVA credits, collected versus deductible TVA, invoicing, declared IS losses or low effective taxation, transfer pricing and withholding taxes, especially in digital business, banking and finance, transport and logistics, construction, wholesale, fuel and liberal professions. Taxpayers may need to provide paper and electronic records for the years 2023 to 2025. An Avis à tiers détenteur (ATD) permits enforced collection from a third party holding funds. Taxpayers can request a receipt, respond to findings, rely on confidentiality, seek a tax credit or TVA reimbursement or compensation, and request a rescrit fiscal or legally permitted remission or settlement. A Commission administrative de recours (CAR) claim can be filed within 30 days after the response to objections or the final assessment. Filing with the CAR suspends collection; if the CAR remains silent for two months, collection may resume, while court proceedings remain available. Tax exemptions apply only where legislation provides them. Electronic services such as e-TAX and GUDEF complement physical filing, and a Centre de gestion agréé (CGA) can provide approved administrative or accounting support and may allow a 40% annual tax reduction when the legal conditions are met.