Togo Withholding tax rates
Togo Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Togo levies on payments to non-residents - the IRCM retenue on dividends and other distributions (Art. 79 CGI), the IRCM retenue on interest and other fixed-income products (Art. 80 CGI), and the 20% retenue a la source on royalties and service fees paid to persons without a permanent professional installation in Togo (Art. 98 LPF) - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Office Togolais des Recettes (OTR).
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What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Togo withholds through two distinct mechanisms at several different rates: the IRCM retenue on investment income (13% on distributions, with 7%/3% for WAEMU-listed shares and 6%/3%/0% for fixed-income products depending on the instrument and the recipient being a legal or natural person), and a separate 20% retenue a la source under Art. 98 LPF on royalties and on remuneration for services of any kind paid to persons without a permanent professional installation in Togo. A caller wanting a number must name which payment type and whether the recipient is a company or an individual; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF - Art. 98 LPF itself opens 'Sous reserve de l'application des conventions fiscales internationales' (subject to the application of international tax treaties). A double-tax agreement (Togo has treaties including France and the WAEMU/OCAM frameworks) can reduce any of these, and whether relief applies depends on the recipient's residence and the treaty's terms. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Domestic exemptions also exist - notably, dividends between parent and subsidiary companies established in Togo meeting the Art. 107 CGI conditions are not subject to the retenue. The series effective_from 2019-01-01 is the entry into force of the codifying laws (Loi No 2018-24 portant Code General des Impots and Loi No 2018-25 portant Livre des Procedures Fiscales, both of 20 November 2018). The OTR's 2025 consolidation carries no amendment footnote on Arts. 79, 80 CGI or Art. 98 LPF and states no per-article commencement dates for the current rates, so none is asserted at rate level. The Loi de finances 2026 (adopted 29 December 2025) introduced other measures (5% retenue on gambling winnings, permanent-establishment period cut from six to three months) but per OTR/Togo First summaries did not change these rates.
Get it programmatically
curl https://afriref.dev/v1/tg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/withholding-taxOther Togo series: Policy Rate (BCEAO taux minimum de soumission) · Value Added Tax (Taxe sur la Valeur Ajoutee - TVA) · VAT registration threshold · Minimum Wage (SMIG - Salaire Minimum Interprofessionnel Garanti) · Public Holidays · inflation rate (CPI) · Corporate Income Tax (Impot sur les Societes - IS) · Statutory interest (taux de l'intérêt légal) · income tax rates · Statutory social-insurance contributions
The same figure elsewhere: Tunisia · Uganda · Zambia · Algeria · Angola · all 34