Togo
Western Africa · TG · 0 treaties
What is the tax system in Togo?
Togo operates a territorial tax system. The top personal income tax rate is 35%, and the corporate tax rate is 27%.
Tax profile
| Corporate income tax | 27% |
| Withholding — dividends | 13% |
| Withholding — interest | 6% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 35% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Togo?
- Togo has a top personal income tax rate of 35%, a corporate tax rate of 27%, and a standard VAT of 18%. Dividends are subject to a 13% withholding tax.
- Does Togo have an exit tax?
- No, Togo does not have an exit tax.
- How is cryptocurrency taxed in Togo?
- Cryptocurrency is taxed as income in Togo, with no exemption for long-term holdings.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Tax domicile (domicile fiscal) in Togo
- Physical presence of at least six months in Togo in a year as a foreigner, combined with having a tax domicile in Togo
Domicile / deemed-domicile
Togo taxes residents on worldwide income and ties residency to tax domicile plus a six‑month presence test, so ending residency requires both leaving and ceasing to have a tax domicile, but there is no citizenship-based taxation or explicit multi‑year tail.
Source: Office Togolais des Recettes (Togo Revenue Authority) via summary in Lloyds Bank Trade Portal