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Togo Tax Rates

Togo operates a progressive personal income tax system with rates up to 35%. The Office Togolais des Recettes administers the system, featuring a 27% corporate tax rate and 18% VAT. Togo is a WAEMU member state with an economy driven by agriculture, phosphate mining, and re-export trade through the port of Lomé.

ProgressiveAfricaXOF

Top Income Tax Rate

35%

Corporate Tax Rate

27%

VAT / Sales Tax

18%

Capital Gains Tax

20%

Income Tax Brackets

Togo levies progressive income tax with rates from 0% to 35%. Employment income is subject to PAYE withholding. Non-residents are taxed on Togolese-sourced income.

Income RangeTax Rate
CFA 0 – CFA 900K0%
CFA 900K – CFA 3.0M7%
CFA 3.0M – CFA 5.5M15%
CFA 5.5M – CFA 15.0M25%
CFA 15.0M+35%

Corporate Tax

The standard corporate tax rate is 27%. Companies in the Free Trade Zone benefit from tax holidays and reduced rates. A minimum flat tax applies.

Standard Rate

27%

Capital Gains Tax

Capital gains are generally included in taxable income. A 20% rate applies to specific disposals.

Rate

20%

VAT / Sales Tax

VAT is levied at 18% on most goods and services. Essential goods and exports are exempt or zero-rated.

Standard Rate

18%

Cryptocurrency Tax

Togo does not have specific cryptocurrency legislation. BCEAO guidelines apply.

No crypto taxTreatment: Not specifically regulated

Tax Treaties

Togo has approximately 5 double taxation agreements.

Treaty Network

5

Double taxation agreements

Major treaty partners:

FranceBelgiumCanada

Key Details

Tax AuthorityOffice Togolais des Recettes (OTR)
Fiscal YearJanuary 1 - December 31
Tax SystemProgressive
CurrencyWest African CFA Franc (CFA)
Filing DeadlineMarch 31 of the following year
Residency RuleAn individual is resident if they have their habitual abode in Togo.
Last Updated2026-01-28

Relocate to Togo

See how much you could save by moving here from your current country.

Annual Savings

+$20K

Tax in United States

$24K

24.4% effective

Tax in Togo

$4K

4% effective

You Save

83.6%

less tax annually

US Citizens: Important Note

US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.

Togo Tax FAQ

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