# Togo Tax Overview v1.0

**General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

Use this as the routing map for an individual, employer or business with Togolese tax facts. OTR's CGI/LPF consolidation is dated 2025; apply the enacted loi n°2025-002, finances 2026, alongside it. Its art. 2 applies IRPP changes to 2025 income, IS changes to exercises closed from 31 December 2025, and other fiscal changes from 1 January 2026 unless otherwise specified. [LF2026 art. 2](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf). Figures in the dedicated Guides are expressed in CFA francs. This pack remains tier 2 with no accountant attestation; current-year metadata is not a claim that every domain is complete.

## Rates, bands and thresholds

| Item and conditions | 2026 rule | Official source |
|---|---|---|
| Individual tax, residence, salary, rent, pension, ordinary business and TPU | Use the category and regime before any annual rate | [Personal income tax](tg-income-tax.md); [CGI arts. 2-3, 13, 74-80, 128-135](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |
| Companies and taxable entities | Use territorial activity, adjusted profit, losses and MFP | [Corporate income tax](tg-corporate-income-tax.md); [CGI arts. 91-121](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |
| VAT, imports/exports and foreign services | Test compulsory class/threshold, location and exemption first | [VAT](tg-vat-gst.md); [CGI arts. 172-202](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |
| Employment tax and social charges | Maintain separate tax, CNSS and AMU schedules | [Payroll and social](tg-payroll-social.md); [LPF arts. 26-28](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |
| Groups and related transactions | Test pricing and each documentary obligation separately | [Transfer pricing](tg-transfer-pricing.md); [CGI arts. 104-106 ter](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |
| Nonresidents, moves and withholding | Classify payment, source and operative convention | [Cross-border](tg-cross-border.md); [CGI arts. 64-68; LPF arts. 98-99](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html) |

## The base

1. Record the taxpayer, legal form, tax year and period, domicile/management, activity locations, turnover and transaction categories.
2. Route individuals by income category, and businesses by natural-person/company status and real/synthetic regime. Do not apply a salary scale to ordinary business profit or a natural-person synthetic regime to a company. [CGI arts. 13, 78, 128-131; LPF art. 15](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html).
3. Reconcile accounts/source records to each tax's statutory base. Turnover, profit, wage income and contribution remuneration are different quantities. Retain a separate schedule of exclusions, deductions, losses and credits. [CGI arts. 13, 26, 97-103, 186-197](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html).
4. Transfer the verified liabilities and due dates from the dedicated Guides into a common calendar and cash forecast. Keep income withholding, instalments and refundable/nonrefundable credits separate to avoid counting a prepayment as a second liability.
5. Use the pack README's partial entries to define the remaining research and procedural work. The source manifest and figure ledgers record what was actually read. An official page's existence is not an accountant review.

## Deadlines and filing

For company results, the 2026 law expressly names GUDEF and the prescribed annual model; business individuals have their own replacement provision. Monthly VAT and payroll follow separate LPF rules. Read the relevant Guide before assigning a due date: the old overview's universal 31 March company deadline and common remittance statement are unsafe routing shortcuts. [LF2026 art. 21, LPF arts. 22, 49](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf); [LPF arts. 26-28, 60, 65](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html).

Prepare the source schedules, reconcile to the current prescribed model, submit through the competent official channel and retain the return receipt, payment reference and bank evidence. This pack has not established the live form/box sequence. Do not label the filing completed merely because a calculation or payment draft exists.

## Penalties and interest

Tax penalties depend on the offence, tax and taxpayer segment. CNSS and AMU have distinct statutory arrears calculations. Use the penalty section in the owning Guide, read the notice and establish its receipt/due dates before computing. The LPF also prohibits adding multiple fiscal fines for one offence unless accumulation is expressly provided. [LPF arts. 109, 113-118](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html).

## Cross-border points

Individuals and companies have different residence/territorial rules. The 2026 law changes the domestic construction PE duration, but a convention or another domestic nexus can control the result. Route to [Cross-border](tg-cross-border.md) for the actual tests and unresolved treaty relief, [Transfer pricing](tg-transfer-pricing.md) for group documentation, and [VAT](tg-vat-gst.md) for service-use/import questions. [CGI arts. 2-3](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html); [LF2026 art. 21, CGI art. 95](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf).

## Two worked examples that recompute

A company’s source records show CFA 12 million revenue and CFA 9 million book expenses, including CFA 200,000 private expenditure that fails the art. 98 business-purpose test. Book profit is CFA 3 million; the tax reconciliation starts at CFA 3.2 million after that add-back. The CIT Guide must still test other adjustments, losses, MFP and credits before producing a liability.

```oa-check
name: Working paper from records to business profit
inputs:
  recorded_revenue: 12000000
  recorded_expenses: 9000000
  unsupported_private_expense: 200000
steps:
  - book_profit: recorded_revenue-recorded_expenses
  - tax_profit_before_other_adjustments: book_profit+unsupported_private_expense
expected:
  book_profit: 3000000
  tax_profit_before_other_adjustments: 3200000
```

Assume the dedicated tax schedules have independently established CFA 2.7 million annual liability, CFA 2 million usable instalments and CFA 126,000 VAT payable, with no other offsets. Reserve CFA 826,000 across the two obligations. Reserving the full annual amount again would overstate the cash need by CFA 2 million. These are hypothetical verified schedule outputs, not extra statutory rates.

```oa-check
name: Cash reserve after verified tax schedules
inputs:
  verified_annual_liability: 2700000
  substantiated_instalments: 2000000
  verified_vat_payable: 126000
steps:
  - income_balance: verified_annual_liability-substantiated_instalments
  - reserve: income_balance+verified_vat_payable
  - overreserve_if_instalments_ignored: verified_annual_liability+verified_vat_payable-reserve
expected:
  income_balance: 700000
  reserve: 826000
  overreserve_if_instalments_ignored: 2000000
```

## Ask the client first

Obtain taxpayer identity, legal form, actual activity, year and period, domicile/management, country links, turnover, wages, business records, return/payment history and notices. Ask which action is needed: calculation, registration, return, payment, correction or relief. Then obtain the documents that switch the applicable category, threshold or deadline.

## Sources

| Source and actual read scope | URL | Read on |
|---|---|---|
| CGI (loi n°2018-024) and LPF (loi n°2018-025), OTR consolidation 2025, archived official copy. Relevant articles specified above, including neighbouring conditions; actual read scopes in the source manifest. Official live download returned 404 after site migration. Current-year archived OTR PDF read locally. | https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html | 2026-11-01 |
| Loi n°2025-002 du 31 décembre 2025, finances 2026. Art. 2 and fiscal provisions arts. 7-21, especially the replacement CGI/LPF text in art. 21; scanned PDF read using local OCR with material provisions checked against page images. | https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf | 2026-11-01 |
| OTR Cahier fiscal 2026. Fiscal measures and reproduced amendments, pp. 7-24; administrative explanation cross-checked to the enacted finance law, which controls. | https://otr.tg/wp-content/uploads/2026/10/cahier-fiscal-2026.pdf | 2026-11-01 |

Not yet confirmed: Full coverage of any ordinary domain while the README partial entries remain; all live return screens and fields; enacted status and fiscal effect of any later 2026 rectificative law. The official government announcement dated 23 October 2026 describes a proposed rectificative budget awaiting Parliament, not enacted law; the pack does not apply that proposal. Currency/membership explanations beyond the CFA denomination of the statutes are not a substitute for tax computations.