Starting a Business in Togo — CFE and API-ZF
Centre de Formalités des Entreprises (CFE) / Agence de Promotion des Investissements et de la Zone Franche (API-ZF / API-Togo)
Starting a Business in Togo
Togo has considerably simplified business creation in recent years through the Centre de Formalités des Entreprises (CFE) and the Agence de Promotion des Investissements et de la Zone Franche (API-ZF).
The legal framework remains OHADA (Organization for the Harmonization of Business Law in Africa).
According to Togolese authorities, business creation fees have been reduced by 90% in under 10 years.
Main legal forms (OHADA)
| Form | Minimum capital | Shareholders |
|---|---|---|
| SARL / SARLU | 100,000 FCFA | 1 to 50 |
| SA | 10,000,000 FCFA | ≥ 3 |
| SAS | 1 FCFA (nominal) | ≥ 2 |
| Sole proprietorship | — | 1 |
Togo has adopted the revised OHADA Uniform Act allowing for the SASU (single-shareholder simplified joint-stock company).
Procedure through the CFE
The CFE handles all formalities in one place, through a largely digitalized process:
- File the application online via the CFE platform
- Prepare the bylaws — drafting (a notary is recommended for SARL/SA)
- File validation by the CFE
- Receive the unified business card featuring: RCCM number (Trade and Personal Property Credit Register), tax ID (NIF, with OTR registration), CNSS registration number
- Receive the physical RCCM (1 to 3 days after validation)
Required documents
- Company bylaws
- ID of shareholders/managers (CNI or passport)
- Proof of address for the registered office
- Capital deposit certificate (for SARL/SA)
Costs
- SARL/SARLU creation: approximately 25,000 FCFA (filing and registration fees, all-inclusive)
- Other company forms: starting at 29,250 FCFA (excluding any notary fees)
- Legal notices: free
Processing time
- 24 to 48 hours after file validation for the unified card (RCCM, NIF, CNSS)
- 1 to 3 business days between online filing and receiving the physical RCCM
Recent reforms
In January 2025, API-ZF digitalized 12 additional administrative procedures. The VAT registration threshold was also raised to 100 million FCFA as of January 1, 2025.
Benefits for investors
API-ZF offers:
- A one-stop shop for foreign investors
- The Industrial Free Zone (ZFI) with tax incentives
- A Favorable Investment Code
- Digitalized procedures and short processing times
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Contacts and Addresses
- CFE Togo: cfetogo.tg
- API-ZF: Lomé
- OTR (Togolese Revenue Office): otr.tg
- CNSS Togo: cnss.tg
Official sources:
Last verified: September 11, 2026