Living in Togo: registration without a minimum number of days, tax scale from 0 to 35 % and real estate capital gains tax at 7 %

This page reports information published by the Togolese Revenue Authority (OTR), the National Assembly, the Togolese Ministry of Finance, the BOFiP (Official Bulletin of Public Finances), and impots.gouv.fr. The General Tax Code deems individuals domiciled in Togo to be those who have their home or principal residence there, those who carry out a professional activity there other than a secondary one, and those whose center of economic interests is there. The articles consulted do not specify a minimum number of days of residence required. The income tax scale ranges from 0 to 900,000 FCFA to 35 above 20,000,000 FCFA. Capital gains from the sale of real estate and securities are taxed at 7.

Tax domicile: Articles 2 and 3 of the General Tax Code

The General Tax Code of the Togolese Revenue Authority (OTR), updated version 2025 of September 18, 2025, stipulates in Article 2 that individuals domiciled in Togo are taxable on all their income. Non-domiciled individuals are taxed on their income from Togolese sources or if they own one or more residences in Togo, subject to applicable tax treaties.

Article 3 deems the following to be domiciled in Togo:

• people who have their home or main residence there;
• those who carry out a professional activity there, whether salaried or not, unless it is secondary;
• those for whom the center of their economic interests is located there;
• State agents on duty or on assignment abroad, not subject in that country to personal tax on all of their income (fourth case, 2023 edition).

The text lists these cases without ranking them or specifying a minimum number of days. Between France and Togo, Article 2 of the convention addresses dual residency (see below).

Income tax: the scale in Article 74

Article 74 applies to net annual taxable income, rounded down to the nearest thousand francs. The 2024 Finance Law (plenary session of 22/12/2023) and the 2023 edition of the OTR Code reproduce the same scale.

According to the 2023 edition, articles 75 to 77 apply this scale to the remuneration of managers and partners, pensions and property income; article 78 sets the tax on business income of article 29 at 30 %.

In the 2025 edition, Article 26 provides for a flat-rate deduction of 28 % for employment income on the portion of gross income, after deduction of the withholdings and contributions referred to in this article, not exceeding 10,000,000 FCFA, and Article 23 exempts pensions whose annual total does not exceed 2,400,000 FCFA.

Dividends, interest and withholding taxes

Article 41 (2025 edition) classifies variable income (shares, units) and fixed income (receivables, deposits, bonds) as investment income. Articles 79 and 80 (2023 edition) set out these withholding taxes for individuals.

The withholding tax on variable income is final for individuals, except for products that are part of the profit of a business or a non-commercial profession.

Article 60 provides for withholding tax on distributions from companies subject to corporate income tax when these distributions benefit individuals whose tax residence is outside Togo, subject to applicable tax treaties. Its application is governed by Articles 32 to 34 of the Tax Procedures Code, which are not detailed here.

Capital gains on disposal: rate of 7 %

Article 82 (2023 edition) establishes a final tax on capital gains from real estate transactions carried out by individuals or partnerships, on capital gains from the direct or indirect sale of shares or units in companies registered in Togo by resident or non-resident individuals or legal entities, and on capital gains from mining titles or operating licenses issued in Togo. Article 90 sets the rate at 7 % for buildings, real estate rights, shares, and partnership interests, and at 15 % for mining titles.

Article 84 specifically exempts:

• the taxpayer's main residence, at the time of their first transfer;
• buildings whose sale price does not exceed 2,000,000 FCFA;
• agricultural land or land intended for cultivation.

Real estate sold less than five years after acquisition, and securities sold less than two years after, are fully taxable. Beyond that, Article 85 reduces the capital gain on real estate by 10% or 20% depending on the property, and Article 88 reduces the capital gain on securities by 10%.

The 2024 finance law amends article 87: in the absence of supporting documents, the increase in the acquisition price for costs and improvements is fixed at a flat rate of 30 % of this price, compared to 15 % in the 2023 edition.

Real estate: rental income, property tax and land code

For rental income (built and unbuilt properties, Article 14, 2025 edition), Article 16 provides for a standard deduction of 50 % from gross income, with the deduction of property taxes, or an option for actual expenses before November 30. The scale in Article 74 then applies (Article 77, 2023 edition).

For property tax, the 2025 Finance Law (Law No. 2024-007 of December 30, 2024) stipulates payment in two equal installments, due no later than May 31 and October 31, a rule also outlined in the 2025 tax guide published by the Togolese Revenue Authority (OTR). Article 262 sets the exemption period for new residential construction at five years and for commercial, industrial, or professional premises at two years. The specific rate is not detailed here.

The Land and Property Code (Law No. 2018-005 of June 14, 2018, Togolese Official Gazette) makes all transfers of real estate ownership conditional upon the registration of the property, under penalty of absolute nullity of the contract. Articles 1 to 167 do not impose any nationality requirements; the remainder is not detailed here.

The finance laws for 2024 to 2026

The 2024 Finance Law notably amends Articles 74 (tax brackets), 87 (capital gains), 260 and 261 (property tax), and 414 (gifts). The 2025 Finance Law amends property tax, registration fees, and the Book of Tax Procedures. For 2026, the Ministry of Finance, on December 10, 2025, cites three measures: VAT on local livestock and fishing products, registration of markets reserved for young people and women, and a tax credit for hiring people with disabilities. Its website makes no mention of income tax or dividends. The ministry reported on 24/12/2025 the adoption of the project by the Senate, without mentioning income tax, dividends, capital gains or property tax, and it published on 15/01/2026 law no. 2025-002 relating to the finance law, fiscal year 2026: the text of this law is not detailed here.

Coordination with the Franco-Togolese convention

The convention was signed in Lomé on November 24, 1971 and entered into force on April 1, 1975, according to the BOFiP.

Details can be found on our page dedicated to the convention.

What this page does not cover

It does not detail the property tax rate, domestic registration and inheritance taxes, withholding taxes on interest, royalties, and benefits paid to non-residents, social security contributions, or residence permits. These should be verified with the Togolese Revenue Authority (OTR). Balmont Conseil is neither a law firm nor a local tax advisor: local tax matters should be assessed by a professional based in Togo. French tax matters, including the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The location of your home or main residence, your professional activity, and the center of your economic interests.
• The nature of your income: salary, pension, rent, dividend, interest, capital gains on real estate or securities.
• The property in question: main residence, length of ownership, sale price, registered title.
• Your residency situation in France and Togo, year by year.

The rule depends on your situation. No results are guaranteed.