Togo public holidays 2026, VAT rate and tax data
Togo: VAT rate 18% since 1 Jan 2019; 14 public holidays in 2026 (next: Toussaint (All Saints' Day), 1 Nov 2026); corporate tax rate 27%; minimum wage 52500 XOF/month; policy interest rate 3%; inflation rate (CPI) 2.4%.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "TG", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2019-01-01", "last_confirmed": "2026-07-20", "source": { "name": "Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots, A…", "url": "https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html" } }
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Togo public holidays 2026
14 days in 2026; next: Toussaint (All Saints' Day) on 1 Nov 2026. Official source: Ordonnance n°79-10 reglementant le regime des fetes legales (statutory list of 13 jours… · last verified 20 Jul 2026
Fixed by law 8 Confirmed 5 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An (New Year's Day) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 2 Jan 2026 Fri | Pont du Nouvel An New Year bridge day - ad hoc ministerial declaration |
Substitute | Ordonnance n°79-10 reglementant le… |
| 13 Jan 2026 Tue | Fete de la Liberation nationale / Jour de la Liberation (Liberation Day) | Confirmed | Ordonnance n°79-10 reglementant le… |
| 20 Mar 2026 Fri | Aid el-Fitr / Korite (End of Ramadan) | Confirmed | Ordonnance n°79-10 reglementant le… |
| 6 Apr 2026 Mon | Lundi de Paques (Easter Monday) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 27 Apr 2026 Mon | Fete de l'Independance (Independence Day) | Confirmed | Ordonnance n°79-10 reglementant le… |
| 1 May 2026 Fri | Fete du Travail (Labour Day) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 14 May 2026 Thu | Ascension | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 25 May 2026 Mon | Lundi de Pentecote (Whit Monday) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 27 May 2026 Wed | Aid el-Kebir / Tabaski (Eid al-Adha) | Confirmed | Ordonnance n°79-10 reglementant le… |
| 21 Jun 2026 Sun | Journee des Martyrs (Martyrs' Day) | Confirmed | Ordonnance n°79-10 reglementant le… |
| 15 Aug 2026 Sat | Assomption (Assumption) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 1 Nov 2026 Sun | Toussaint (All Saints' Day) | Fixed by law | Ordonnance n°79-10 reglementant le… |
| 25 Dec 2026 Fri | Noel (Christmas Day) | Fixed by law | Ordonnance n°79-10 reglementant le… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Togo value
Rate schedules and breakdowns
Withholding tax rates
0–20% across 7 withholding taxes — no single rate · in force from 2019-01-01 · Official source: Office Togolais des Recettes - Code General des Impots & Livre des Procedures… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | IRCM retenue on distributed income (dividends) | 13 | dividends and other distributed income (produits de placements a revenus variables) paid by companies established in Togo, including to non-resident companies and individuals | Art. 79 CGI (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: the OTR consolidation states the rate without an amendment footnote or commencement date for this article, and we do not supply one from memory. For natural persons the retenue is 'liberatoire de l'impot sur le revenu' (final and discharging of… | ||||
| dividends-listed-waemu | IRCM retenue on dividends of WAEMU-listed companies (reduced) | 7 | dividends distributed by companies listed on a stock exchange approved by the CREPMF within WAEMU, paid to legal persons; the rate is 3% where the recipient is a natural person | Art. 79 CGI (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. The rate field carries the 7% legal-person rate; natural persons pay 3% (final). The earlier guidance figure of '7% for listed companies' is confirmed but is the legal-person leg… | ||||
| interest-individuals | IRCM retenue on fixed-income products - natural persons | 13 | interest and other fixed-income investment products (produits de placements a revenus fixes) paid to natural persons, including non-residents | Art. 80 CGI (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. A FINAL (liberatoire) tax for natural persons, except where the income enters the taxable profit of a business. Note: the commonly repeated '15%' interest WHT for Togo is NOT what… | ||||
| interest-companies | IRCM retenue on fixed-income products - legal persons | 6 | interest, bond income, prize lots (lots) and other fixed-income products paid to legal persons, including non-resident companies | Art. 80 CGI (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. The rate field carries the general 6% legal-person rate ('6% pour les autres revenus'); public-sector bonds of five to ten years and bond disposal gains bear a reduced 3%. | ||||
| interest-public-bonds-over-10y | IRCM retenue on public-sector bonds over 10 years (zero-rated) | 0 | income from bonds issued by public authorities (collectivites publiques) and their subdivisions with a maturity exceeding ten years, paid to legal persons | Art. 80 CGI (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. An explicit statutory zero rate, not an exemption by silence; cited verbatim from Art. 80 CGI. | ||||
| royalties | Retenue a la source on royalties paid to non-residents | 20 | amounts received by inventors, copyright income, and income from industrial or commercial property and similar rights, paid by a debtor established in Togo to persons or companies without a permanent professional installation in Togo | Art. 98 LPF (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. Togo has no separate royalty WHT; royalties to non-residents fall under the same 20% Art. 98 LPF retenue as service fees, computed on the GROSS amount. The retenue is creditable… | ||||
| services-non-resident | Retenue a la source on services and professional fees paid to non-residents | 20 | remuneration for non-commercial-profits (professional) activities carried on in or outside Togo, and remuneration for services of any kind supplied or used in or outside Togo, paid by a debtor established in Togo to persons or companies without a permanent professional installation in Togo | Art. 98 LPF (OTR consolidation 2025)… |
| NO EFFECTIVE DATE IS SERVED: no commencement date is stated in the consolidation for this article. Computed on the GROSS amount; withheld by the payer whatever its status and remitted in the month following payment. OTR Rescrit fiscal R1… | ||||
Income tax rates
0–35% across 8 bands · in force from 2023-01-01 · Official source: Loi n°2018-024 portant Code General des Impots, Article 74, as substituted by… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 900000 | 0 |
| 900001 | 3000000 | 3 |
| 3000001 | 6000000 | 10 |
| 6000001 | 9000000 | 15 |
| 9000001 | 12000000 | 20 |
| 12000001 | 15000000 | 25 |
| 15000001 | 20000000 | 30 |
| 20000001 | — | 35 |
Statutory social-insurance contributions
2–16.5% across 4 contribution branches · in force from 2024-01-01 · Official source: Caisse Nationale de Securite Sociale du Togo (CNSS), "Cotisations sociales"… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits and maternity branch / Branche des prestations familiales (CNSS) | 3 | 0 | 3 | percent | As the CNSS states it: "Les cotisations sont calculees sur l'ensemble des remunerations du travailleur salarie y compris les indemnites, primes, gratifications, commissions et tous autres avantages en nature, mais a l'exclusion des remboursements de frais et des prestations familiales." NO CEILING. There is a floor: "La remuneration mensuelle servant de base au calcul des cotisations ne doit pas etre inferieure au salaire minimum interprofessionnel garanti (SMIG)." | XOF |
| Employer-only. The CNSS states in terms that "Le travailleur salarie ne participe donc que pour la branche des pensions de vieillesse" - the worker's 4% touches the pension branch alone, so this branch and occupational risks carry a hard employee zero. NO CEILING on the… | |||||||
| risques_professionnels | Occupational risks branch (work accidents and occupational diseases) / Branche des risques professionnels (CNSS) | 2 | 0 | 2 | percent | The same assiette as family benefits - all remuneration including allowances, bonuses, gratifications, commissions and other benefits in kind, excluding expense reimbursements and family benefits. NO CEILING; floored at the SMIG. | XOF |
| TOGO IS ONE OF THE FEW STATES IN THIS GROUP WITH A SINGLE FLAT OCCUPATIONAL-RISK RATE. There is no grading by activity class and no risk banding: 2% applies to every employer, in every sector. Do not go looking for a tariff table as you would in Benin (1-4%), Senegal (1/3/5%)… | |||||||
| pensions_vieillesse | Old-age pensions branch / Branche des pensions de vieillesse (CNSS) | 16.5 | 4 | 12.5 | percent | The same assiette - all remuneration including allowances, bonuses, gratifications, commissions and other benefits in kind, excluding expense reimbursements and family benefits. NO CEILING; floored at the SMIG. Both shares are computed on the same uncapped base. | XOF |
| THE SPLIT IS EXTREMELY LOPSIDED - the employer bears 12,5 of the 16,5 points, roughly three quarters of the branch, against the employee's 4. This is the most employer-weighted pension split in the WAEMU group and it is nothing like Cameroon's even 4,2/4,2 or Cote d'Ivoire's… | |||||||
| amu_assurance_maladie | Compulsory universal health insurance / Assurance Maladie Universelle (AMU) - Regime d'Assurance Maladie Obligatoire (RAMO) | 10 | 5 | 5 | percent | "Les remunerations mensuelles soumises a cotisations" - the same CNSS assiette as the three classic branches. NO CEILING. Note that the 5%/5% division is a STATUTORY MINIMUM ON THE EMPLOYER'S SIDE, not a fixed equal split: the employer must bear at least half, and the remainder falls on the worker. | XOF |
| THE SINGLE MOST COMMONLY MISSED OBLIGATION IN TOGOLESE PAYROLL. The AMU became compulsory for private-sector formal employees from January 2024 and adds 10 percentage points to the payroll - taking the total from 21,5% to 31,5% - yet it is absent from many published contribution… | |||||||
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