Source-cited draft: corporate income tax for Togo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate income tax rate
27Code Général des Impôts (Togo) — Impôt sur les SociétésView source ↗
Minimum tax (Impôt Minimum Forfaitaire)
Minimum tax floor applies; commonly cited minimum of XOF 3,000 XOF ((approx — confirm; minimum is usually computed as a % of turnover with a floor))Code Général des Impôts (Togo) — Impôt Minimum ForfaitaireView source ↗
Tax base
Net taxable profit (worldwide for resident companies on Togo-attributable activity)Code Général des Impôts (Togo) — Impôt sur les Sociétés
Capital gains
Corporate capital gains taxed as ordinary income at the IS rateCode Général des Impôts (Togo)View source ↗
Withholding tax — dividends
13% standard; 7% for listed WAEMU companies; 0% for qualifying resident parent/subsidiaryCode Général des Impôts (Togo)View source ↗
Withholding tax — interest
13% individuals; 6% companies; 3% medium-term bonds; 0% long-term government bondsCode Général des Impôts (Togo)View source ↗
Withholding tax — royalties
20% to non-residents; 5%/10% to residents (with/without tax number)Code Général des Impôts (Togo)View source ↗
Employer payroll tax (taxe sur les salaires)
3% on gross salariesCode Général des Impôts (Togo)View source ↗
Registration duty on capital contributions
2% on capital contributions ((approx — confirm))Code Général des Impôts (Togo)View source ↗
Annual IS return deadline
31 March of the following yearCode Général des Impôts (Togo)View source ↗
Free-trade-zone incentive
Tax holidays and reduced rates for Free Trade Zone enterprisesTogo Free Trade Zone regimeView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies resident in Togo pay corporate income tax (Impôt sur les Sociétés, IS) on net taxable profit, with a minimum tax floor (Impôt Minimum Forfaitaire). Free-trade-zone enterprises benefit from holidays and reduced rates.
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Other Togo computations in the OpenAccountants Tax Library.