West & Central Africa
Togo: tax at a glance
A 27% corporate rate and progressive personal tax in the CFA zone, with the Port of Lomé and a growing services sector shaping the economy.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 35%Progressive bands rising to 35% on higher salary income.
- Corporate income
- 27%
- Capital gains
- Included in ordinary income.
- VAT
- 18%
- Dividends (WHT)
- 13%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 20%
- Social security (employee)
- 4%
- Social security (employer)
- 17.5%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies on developed property.
- Other
- A reduced corporate rate applies to industrial activity. Togo has promoted a free zone regime for export manufacturing.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Free zone regime: reduced corporate rates and duty relief for qualifying export manufacturers
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.