West & Central Africa
Togo tax rates 2026
A 27% corporate rate and progressive personal tax in the CFA zone, with the Port of Lomé and a growing services sector shaping the economy.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Progressive bands rising to 35% on higher salary income. |
|---|---|
| Corporate income | 27% |
| Capital gains | Included in ordinary income. |
| VAT | 18% |
| Dividends (WHT) | 13% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 20% |
| Social security (employee) | 4% |
| Social security (employer) | 17.5% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on developed property. |
| Other | A reduced corporate rate applies to industrial activity. Togo has promoted a free zone regime for export manufacturing. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Free zone regime: reduced corporate rates and duty relief for qualifying export manufacturers
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.