27% standard rate on taxable profit, confirmed via two independent sources. A minimum flat tax (Impot Minimum Forfaitaire, IMF) applies even where a company reports no profit, calculated on turnover.
Progressive across eight brackets under Article 74 of the Code General des Impots: 0% up to FCFA 900,000 annually, rising to a 35% top rate above FCFA 20 million. Salaried employees receive a standard 28% deduction after mandatory CNSS social security contributions are subtracted from gross income; the tax also accounts for family situation via a quotient/parts system based on marital status and number of dependents. Administered by the Office Togolais des Recettes (OTR), with monthly employer withholding and an annual declaration due alongside the corporate filing deadline.
18% standard VAT (WAEMU-harmonized rate; 10% reduced rate for hotel/catering/tour operator services).
A company is resident if incorporated in Togo or centrally managed and controlled there; individual residency generally follows habitual abode, consistent with the WAEMU regional norm. Togo has adopted the WAEMU (UEMOA) common policy framework, including a common external tariff and free capital movement for international transactions, confirmed via the US Department of State's Togo Investment Climate Statement.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Togo residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Togo accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Togo is a member of the WAEMU (UEMOA) regional tax treaty framework and maintains bilateral tax agreements with certain other jurisdictions as a resident entity can access, confirmed via a company-formation specialist source - though a comprehensive named-partner list of Togo's bilateral treaties beyond the WAEMU framework was not compiled this session.