Tax in Togo

Who is the tax authority and where do filings live?

Togo's Office Togolais des Recettes (OTR) under the Ministry of Economy and Finance administers Togo's tax system [SC1]. Substantive law: Code General des Impots (CGI), Livre des Procedures Fiscales (LPF), WAEMU tax directives, OHADA framework, and successive Loi de Finances amendments. Togo is a WAEMU, ECOWAS, and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. IRPP withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. TVA monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Togolese tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Togo, (b) physically present 183+ days, OR (c) Togo-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive IRPP brackets: 0.5 percent up to XOF 900,000 annually; ascending rates 7/15/25/30/35 percent ascending [SC1]. Top 35 percent above XOF 15,000,000 annually. Personal allowance applies. Self-employment under separate framework.

How does Togo's corporate tax work?

IS 27 percent flat for resident companies [SC2]. Reduced 18 percent for industrial enterprises subject to specified conditions. Mining and petroleum under separate frameworks. Withholding on dividends to non-residents 13 percent. Pillar Two not transposed. Tax losses 4 years.

What about VAT?

TVA 18 percent under WAEMU directive harmonisation [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

BCEAO advisory: cryptoassets restricted under WAEMU framework [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Togo has approximately 4 active double tax treaties [SC4]. WAEMU Multilateral Tax Convention. MLI not yet ratified. Standard SOL 4 years; extended for fraud.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) Port-of-Lome re-export economy creates customs and excise complexity; (2) Lome Free Zone (Zone Franche) framework with 0 percent IS for first 10 years; (3) Pillar Two not transposed; (4) very limited treaty network (4 DTCs); (5) MLI not yet ratified; (6) WAEMU framework with monetary union (XOF) and tax-directive harmonisation; (7) francophone tradition with OHADA framework; (8) AfCFTA member; (9) Loi de Finances annual amendments; (10) post-2018 OTR-merger framework progressively modernising tax administration.