Togo VAT rate

What this value means

Article 195 CGI states: 'Le taux de la taxe sur la valeur ajoutee est un taux unique de 18% applicable a toutes les activites et a tous les produits a l'exception de ceux exoneres en vertu de l'article 180 du present code.' This is a genuine SINGLE-RATE regime - Togo has no reduced or intermediate VAT rate, so no Brazil-style decomposition is needed. Relief operates purely through the exemption list at Article 180, not through a lower rate. One structural quirk is codified in Article 195 itself: for leasing / credit-bail transactions the rate applied to the rentals is the rate that applied to the underlying asset at the time of its purchase, so a lease of an exempt asset carries no VAT on the rent stream. The 18% standard rate is the WAEMU-harmonised level (all eight members sit at 18% except Niger at 19%). REGISTRATION THRESHOLD (CORRECTED in verification): the VAT registration threshold is annual turnover above 100,000,000 XOF, NOT the 60,000,000 XOF figure that still circulates widely and that an earlier draft of this file served. The threshold was raised from 60m to 100m XOF by Loi n°2024-007 du 30 decembre 2024 portant Loi de Finances, Exercice 2025, with effect from 1 January 2025, and is explained in OTR Circulaire n°001/2025/OTR/CG/CI 'relative au rehaussement du seuil d'assujettissement a la taxe sur la valeur ajoutee (TVA)' (https://otr.tg/index.php/fr/blog/avis-communiques/1406-circulaire-n-001-2025-otr-cg-ci-relative-au-rehaussement-du-seuil-d-assujettissement-a-la-taxe-sur-la-valeur-ajoutee-tva.html), which we loaded. Transitional rule in that circular: taxpayers already registered under the old threshold stay liable for three consecutive years, to 31 December 2027, even if turnover falls below 100m; and certain activities (liberal/regulated professions, chartered practitioners, maritime freight agents) are subject to VAT regardless of turnover. The 2026 Finance Law (adopted by the National Assembly 29 December 2025, budget 2,751.5bn XOF) introduced VAT-adjacent measures - exemption for animal feed/supplements for local livestock and fishery products, and mandatory certified electronic invoicing for VAT traceability - but did NOT change the 18% rate; Article 195 carries no amending footnote in the 2025 consolidation. Access quirks: the OTR document library is a Joomla/jDownloads installation and the human-facing page URL returns HTML, not the PDF - the actual file requires appending '/file.html' to the item path (the URL cited here). The PDF is 361 pages, text-layer present, French only. Two other widely-circulated 'Togo CGI' PDFs are traps: investirautogo.tg/media/cgi complet.pdf is the PRE-2018 code (it still shows IS at 30%/33% and an 11-band IRPP scale topping at 45%), and the commerce.gouv.tg / itietogo.org copies of Loi 2018-24 are image-only scans with no text layer. effective_from is set to the entry into force of Loi n°2018-024; the 18% level itself long predates it and has been stable since the 1990s, but we have not loaded a primary instrument for the pre-2019 period, hence the empty history rather than an invented one.

Get it programmatically

curl https://afriref.dev/v1/tg/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/tg/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/vat

Other Togo series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates