Togo corporate tax rate
Standard rate of Togolese corporate income tax on taxable profit.
| Current value | 27 percent |
|---|---|
| In force from | 2019-01-01 |
| Official source | Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots, Article 113 - as reproduced in the OTR consolidated 'Code General des Impots & Livre des Procedures Fiscales mis a jour 2025' (Office Togolais des Recettes, 18 September 2025) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Article 113 CGI states: 'Le taux de l'impot sur les societes est fixe a 27 % du benefice imposable', preceded by the rounding rule that any fraction of taxable profit below 1,000 XOF is disregarded. Single flat rate - Togo abolished the old split between industrial companies (30%) and others (33%) that applied under the pre-2018 code. Re-verified for FY2026 against independent rate compilations and Togolese practitioner commentary on the 2026 Finance Law (Togo First 'quelques innovations fiscales de la Loi de finances 2026'; L'Economiste du Togo decryptage), none of which reports a corporate rate change; the 2026 headline set is still IS 27%, TVA 18%, IRPP 0-35%. This 27% sits above the 25% floor the UEMOA corporate-tax harmonisation directive points members towards, and further convergence is a live possibility. Article 113 carries NO amending footnote in the 2025 consolidation, which is meaningful: the OTR consolidation footnotes every article touched by a later finance law (Loi n°2020-019 for FY2021 and Loi n°2022-022 for FY2023 appear repeatedly elsewhere in the same document), so the 27% is the original Loi 2018-024 text still standing. Companies are NOT taxed on 27% alone in practice: IS is payable in four provisional instalments (acomptes) each equal to a quarter of the prior year's liability (Art. 114), and a Minimum Forfaitaire de Perception (MFP) - a turnover-based minimum tax - substitutes for IS where it exceeds the computed liability, so loss-making and thin-margin companies face an effective floor unrelated to the 27%. Free-zone (zone franche) enterprises are on a separate degressive schedule and do not pay 27% in their early years. Related-but-distinct rates in the same code that are NOT this series: business income of individuals (revenus d'affaires) at 30% (Art. 78); withholding on distributed income 13%, reduced to 7% for dividends of stock-exchange-listed companies (Art. 79). effective_from is the entry into force of Loi n°2018-024. CAVEAT ON RECENCY, stated plainly: the most recent OTR consolidation is the 2025 edition; the 2026 Finance Law (adopted 29 December 2025) is published by OTR only as a scanned, image-only 'Cahier Fiscal 2026' PDF with no text layer, which we could not read. Reported 2026 Finance Law measures are e-invoicing, agricultural VAT exemptions, a 3.5% proportional fee on property revaluation uplifts, a 5% liberatory withholding on gambling/betting winnings above 500,000 XOF per stake, and a 120,000 XOF-per-employee non-refundable tax credit for hiring persons with disabilities - all secondary reporting, so treat a 2026 rate change as unverified-absent rather than affirmatively excluded.
Get it programmatically
curl https://afriref.dev/v1/tg/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tg/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/corporate-taxOther Togo series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates