Understanding Taxation in Togo and OTR Taxes
Understanding Taxation in Togo: The OTR Guide
In Togo, the tax system is unified and administered by the Togolese Revenue Authority (OTR - Office Togolais des Recettes), an autonomous public institution created in 2014 merging the General Directorate of Taxes and the General Directorate of Customs.
Whether you are a local entrepreneur, foreign investor, employee, or expatriate in Lomé, understanding the main taxes and filing requirements is essential to ensure regulatory compliance.
1. Major Taxes and Duties in Togo
Value Added Tax (VAT / TVA)
- Standard Rate: 18% (harmonized in compliance with WAEMU/UEMOA directives).
- Scope: Applies to sales of goods and provision of services rendered for valuable consideration in Togo.
- Threshold: Mandatory for businesses achieving an annual turnover exceeding 60 million CFA Francs (services) or 100 million CFA Francs (goods sales).
Corporate Income Tax (IS)
- Rate for Industrial Companies: 27% of net taxable profits.
- Rate for Other Commercial & Service Companies: 28%.
- Minimum Flat Tax (MFI): Set at 1% of annual turnover excluding taxes (minimum tax due even during loss-making years, unless legally exempt).
Personal Income Tax (IRPP)
IRPP applies to individuals residing in Togo on their global income (salaries, commercial profits, and rental income).
- Salaries: Withheld at source by employers based on a progressive scale (ranging from 0% to 35% depending on income brackets).
- Rental Income: Tax withheld on rental earnings received by property owners.
2. Online Filing and E-Payments (OTR Portal)
The OTR has modernized tax collection through the digital portal otr.tg:
- Obtaining a NIF: Every taxpayer receives a 10-digit Tax Identification Number (NIF) upon creating an account or registering a business.
- Online E-Filing (e-Services): Monthly VAT returns, payroll tax withholdings, and annual financial statements are filed online via
e-services.otr.tg. - Tax Payment: Tax bill settlements are made via bank transfer, certified check, or Mobile Money (T-Money / Flooz) for smaller balances.
3. Tax Incentives and Special Regimes
Togo's Investment Code and General Tax Code provide attractive tax incentives:
- New Business Exemptions: Exemption from trade license fees (patente) during their first year of operation.
- Industrial Free Zone (SAZOF): Enhanced tax and customs exemptions for export-oriented companies operating in Togo.
- Tax Clearance Certificate (Quitus Fiscal): Compliance certificate issued free of charge every 6 months to compliant taxpayers.
Frequently Asked Questions (FAQ)
What is the monthly deadline for VAT tax filing in Lomé?
VAT declarations and payments must be submitted no later than the 15th of each month for transactions completed during the preceding month.
Does an employed individual need to file a separate personal tax return in Togo?
If you have no income sources other than your salary subject to employer IRPP withholding at source, no additional annual personal tax return is required.
Where is the Togolese Revenue Authority (OTR) headquarters located in Lomé?
The OTR Tax Commissioner's headquarters is located in the Kodjoviakopé district (Golfe 4 Municipality), along Avenue de la Présidence / Boulevard du 13 Janvier.
Last verified: September 12, 2026
Official sources: Togolese Revenue Authority (OTR), General Tax Code of Togo