Togo

Paying Taxes in

Togo

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 120 16.5% gross salaries 18.6
Business Tax 2 0 0.2% turnover 11.6
Corporate income tax 5 30 27.0% taxable income 9.3
Payroll tax 12 7.0% gross salaries 7.9
Property tax on developed land 1 25.0% assessed rental value of building 1
Tax on interest 1 0 15.0% interest income 0.4
Fuel tax 1 48.06 francs per liter of diesel 0.3
Tax on insurance contracts 1 25.0% insurance premium 0.2
Tax on garbage collection 1 2% and 0.2% assessed rental value of building and land 0.1
Property tax on undeveloped land 1 2.0% assessed rental value of land 0.1
Property surtax 1 1.0% assessed rental value of land 0
Stamp duty on contracts 1 XOF1500 per page small amount
Vehicle tax 1 various rates small amount
Training tax 1 various rates small amount
Value added tax (VAT) 12 120 18.0% value added not included
Totals: 53 270 49.5
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