Togo income tax rates
Progressive IRPP scale applied to annual net taxable income, in the statute's native currency and period (XOF per year).
| Current value | 8 entries — see the API for the full schedule |
|---|---|
| In force from | 2023-01-01 |
| Official source | Loi n°2018-024 portant Code General des Impots, Article 74, as substituted by Loi n°2022-022 du 27 decembre 2022 portant Loi de Finances, Exercice 2023 - table 'Nouveau Bareme par tranches de revenu et taux', read from the OTR consolidated CGI/LPF mis a jour 2025; application explained in OTR Note circulaire n°001/2023/CG/CI/DLFC relative a l'application des dispositions de l'IRPP de la Loi de finances, exercice 2023 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Eight bands, marginal (each slice taxed at its own rate), on ANNUAL net taxable income in XOF. The first band is captioned 'exonere' in the statute, served here as rate 0. VERIFIED DIGIT-BY-DIGIT at adversarial review against an independent 2026 reproduction of the Article 74 bareme: thresholds 900,000 / 3,000,000 / 6,000,000 / 9,000,000 / 12,000,000 / 15,000,000 / 20,000,000 paired with rates 0 / 3 / 10 / 15 / 20 / 25 / 30 / 35 - all eight bands match, contiguous with no gaps or overlaps, top band open-ended. The PDF's multi-column layout scrambles the rate column when extracted naively; the pairing above is the corrected reading order. Article 74 carries footnote 6 in the consolidation: 'Loi N°2022-022 du 27 decembre 2022 portant Loi de Finances, Exercice 2023', hence effective_from 2023-01-01. TRAP AVOIDED, recorded so nobody re-walks it: the 'Code General des Impots' hosted at investirautogo.tg is the PRE-2018 code and shows a superseded eleven-band scale running 0/4/8/12/16/20/25/30/35/40/45% with a 375,000 XOF exempt threshold and a 15,000,000 XOF top band. That table is dead law. Do not serve it. MECHANICS that change the effective burden and are NOT in the band table: taxable income is rounded DOWN to the nearest 1,000 XOF before the scale is applied, and the resulting tax is rounded down to the nearest 10 XOF (Art. 74); net income is first reduced by a fixed family allowance of 10,000 XOF per dependant PER MONTH (120,000 XOF per dependant per year) under the article immediately preceding; employment income is computed after CNSS social-security contributions. The same Article 74 scale is extended by cross-reference to remuneration of managers and partners of certain companies (Art. 75), to pensions and life annuities (Art. 76), and to property/rental income (Art. 77). It does NOT apply to business income (revenus d'affaires), taxed at a flat 30% under Art. 78, nor to investment income, subject to the Art. 79 withholdings (13% generally, 7% on listed-company dividends). Same recency caveat as corporate tax: the OTR consolidation is the 2025 edition and the 2026 Finance Law is only available from OTR as an unreadable image-only scan, so a FY2026 band adjustment cannot be affirmatively ruled out from a primary source; practitioner commentary on the 2026 Finance Law reports no IRPP bareme change and 2026 rate compilations still show 0-35%. French-only source; 361-page PDF behind a Joomla '/file.html' download path.
Get it programmatically
curl https://afriref.dev/v1/tg/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tg/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/income-taxOther Togo series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate