TG · Africa · XOF
Togo
Tax rates
Income Tax
35%
Top rate, progressive scale
Corporate Tax
27%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: Office Togolais des Recettes (OTR) — La Taxe sur la Valeur Ajoutée (TVA) · as of 2020-01-01Wealth Tax
0%
Not levied
Source: Investir au Togo (Togo government investment promotion portal) — Fiscalité · as of 2026-07-18
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Togo using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 0% |
| XOF 900,001 | 3% |
| XOF 3,000,001 | 10% |
| XOF 6,000,001 | 15% |
| XOF 9,000,001 | 20% |
| XOF 12,000,001 | 25% |
| XOF 15,000,001 | 30% |
| XOF 20,000,000 | 35% |
Togo taxes resident individuals' salaries and wages (IRPP) on a progressive scale under Article 74 of the Code Général des Impôts: exempt up to FCFA 900,000, rising in steps to a top rate of 35% above FCFA 20,000,000. The same scale applies under the code's parallel provisions to managers'/partners' remuneration (Art. 75), pensions (Art. 76), and property income (Art. 77).
VAT
In practice
- Filing
Businesses become liable for VAT once annual turnover exceeds XOF 100,000,000, though liberal professions and holders of certain licensed offices are liable regardless of turnover; below the threshold, registration is optional for a renewable five-year period. VAT returns are filed monthly, by the 15th of the month following the reporting month.
Source: Office Togolais des Recettes (OTR) — Code Général des Impôts (mis à jour 2025), Articles 176-177 · as of 2025-04-23- Exemptions
Beyond banking, financial and insurance activities (which are taxed separately), Togo's tax code exempts direct sales by farmers and fishermen, medical and educational services, low-cost or free services from non-profit associations, and exports and related international transport, from VAT.
Source: Office Togolais des Recettes (OTR) — Code Général des Impôts (mis à jour 2025), Articles 180-181 · as of 2025-04-23
Wealth Tax
No net wealth tax is found for Togo. Togo's official investment-promotion portal is a narrative guide to paying taxes — covering three revenue-based regimes, filing deadlines, and a 'taxes common to all operators' section — rather than a structured tax-type table. The specific taxes it names are impôt sur le revenu des personnes physiques (IRPP), impôt minimum forfaitaire des personnes physiques, taxe professionnelle, Taxe Professionnelle Unique (TPU), taxe sur la valeur ajoutée (TVA), Taxe Complémentaire sur les Salaires, Retenue sur les Loyers, Taxe Foncière, Taxe d'enlèvement d'Ordures Ménagères, Taxe d'Habitation, Impôt sur les Sociétés, and Impôt Minimum Forfaitaire — no general wealth tax among them.