Tax
Code général des impôts 2018 with 18% VAT and a free zone regime
VAT is 18% under WAEMU harmonisation and corporate tax is 27%. The export processing free zone offers long tax holidays and reduced rates, and the Office Togolais des Recettes consolidates tax and customs administration.
Key rules
- Jurisdiction — The Office Togolais des Recettes assesses tax and customs; appeals lie to the administrative chamber.
- Deadline — Corporate return: 31 March
- Deadline — VAT: by the 15th of the following month
Governing law
- Loi n° 2018-024 portant Code général des impôts
- Loi n° 89-14 portant statut de zone franche
- Loi de financesannual
In practice
Togo merged its tax and customs administrations into the Office Togolais des Recettes in 2014, a reform intended to capture transit trade revenue through the Port de Lomé more effectively. The free zone regime, dating from 1989, is unusually generous and has drawn WAEMU scrutiny as a form of harmful tax competition within the union.