Togo

Last update: 2026-06-03
TG XOFFr French
Pros
Strategic maritime access via the deep-water Port of Lomé for regional West African trade expansion.
Stable monetary environment through the CFA Franc pegged to the Euro, minimizing exchange rate volatility.
Streamlined business creation processes and attractive investment incentives for foreign entrepreneurs in specific economic zones.
Cons
Persistent systemic corruption and weak judicial independence hindering fair contract enforcement and property rights protection.
Inadequate infrastructure and unreliable electricity supply outside major urban centers impacting operational efficiency.
Significant state control over political life and periodic restrictions on freedom of assembly and expression.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 6.4 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2.9 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 0.9/10
01/08

Will Togo tax what you earn?

income tax tax residency territorial system

NO. Togo doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Togo tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Togo doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
35%
Togo has no specific cryptocurrency legislation. The Central Bank of West African States (BCEAO) has issued multiple warnings stating that crypto-assets are not legal tender and are not authorized for use within the WAEMU zone. In the absence of specific rules, the Office Togolais des Recettes (OTR) applies the General Tax Code (Code Général des Impôts), where crypto gains are treated as miscellaneous income or capital gains. These are subject to the progressive Personal Income Tax (IRPP) which features brackets ranging from 0% to 35%.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Togo?

corporate tax criminal liability public registry VAT IP box

YES. Togo has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 891, 3° of the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUDSCGIE)
Togo is a member of OHADA and adheres to the principle of the 'Autonomy of the Legal Entity.' Under Article 891 of the AUDSCGIE, the misuse of corporate assets (Abus de Biens Sociaux) is a criminal offense even for a sole director who is also the sole shareholder. The company's assets are legally distinct from the individual's personal patrimony, and any use of company funds for personal purposes contrary to the corporate interest is punishable by criminal penalties (imprisonment and fines) under the Togolese Penal Code (Loi n° 2015-10), regardless of the company's solvency or the shareholder's consent.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM) / Centre de Formalités des Entreprises (CFE)
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM) / Centre de Formalités des Entreprises (CFE)
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée (SARL)
Government Registration Fee (CFE Single Window for Foreigners) USD 60
Professional Incorporation Services (Legal drafting and filing) USD 1,134
Total USD 1,193
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Togo good for your holding company?

treaty network participation exemption withholding

NO. Togo doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
10% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · TG 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TG.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Togo?

exit tax territorial system dual citizenship

SOME. Togo taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Togo protect your privacy?

info exchange corporate registries

YES. Togo has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active · 3 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
2020
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Togo itself a liability?

blacklists FATF standing

NO. Togo carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Togo?

press freedom crypto CBDC EU

NO. Press freedom in Togo is restricted (RSF rank #121). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
121/180
score 48 · ↓ 8 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Togo. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.