Capital: Lomé
Population: (2022 est.) 8,160,000
Monetary Unit: West African CFA franc
Language(s): French, Ewé, Kabiye
Togo is one of the smallest countries in the West African coast, sharing its border with Ghana, Benin, and Burkina Faso. The country is home to a population of 8.5 million, the majority of which is dependent on agriculture and commerce. The GDP of the country is 8.41 USD billion, and the GDP growth stands at 5.3%.
The public holidays in Togo are as follows;
Date Holiday
- 1 Jan New Year’s Day
- 10 Apr Easter Monday
- 21 Apr Korité
- 27 Apr Independence Day
- 1 May Labour Day
- 18 May Ascension Day
- 29 May Whit Monday
- 21 Jun Martyrs’ Day
- 28 Jun Tabaski
- 15 Aug Assumption Day
- 1 Nov All Saints’ Day
- 25 Dec Christmas Day
For workers paid monthly, the probationary period is one month (renewable once) for workers, employees, and others; three months (renewable once) for supervisors, technicians and associated professionals six months (non-renewable) for managers and others
Workers are entitled to an annual holiday of 30 days a year for two and a half days per month.
A female employee is entitled to 14 weeks’ fully paid maternity leave, provided that the employee has worked:
- at least a
The Labor Code provides 14 weeks (98 days) of maternity leave for women, including 6 weeks of post-natal leave. Maternity leave may be extended by a further 3 weeks in the case of a complication and illness resulting from pregnancy, childbirth or multiple pregnancies or for reasons of child’s health duly noted by doctor.
either 15 calendar days or 100 hours during the three months preceding the date of the first medical acknowledgment of pregnancy - 60 calendar days or 400 hours during the 12 months preceding the first medical acknowledgment of pregnancy,
This maternity leave includes a compulsory period of not less than 6 weeks of leave before the expected date of birth and following delivery.
There is no mandatory paternity leave
According to the Labor Code, a worker is entitled to sick leave for 5 days a year.
: A 2011 collective agreement requires employers to provide severance pay in cases of dismissal on economic grounds to employees with at least one year of continuous service with the same employer. The amount varies according to the years of continuous service:
- a lump sum of 35% of the employee’s average annual salary during the employment period with one to five years;
- a lump sum of 40% with six to nine years; or
- a lump sum of 45% with 10 or more years.
13th / 14th Month Pay: There is no statutory requirement to pay the 13th or the 14th month salary. There benefits that employee receive include retirement and parental benefits, but there is no evidence that monetary benefits are common.
Nationals from certain countries, including Benin, Ghana, Guinea, Mali, Niger, and Senegal, do not need a visa to enter Togo. Individuals with diplomatic and service passports from China and Morocco do not require a visa. Everyone else must obtain one of the following visa types:
- Tourist visa: Individuals traveling to Togo for tourism, a visit, or other non-business-related purposes should apply for this single- or multiple-entry visa, which is valid for up to 90 days.
- Business visa: Foreigners entering the country for business-related purposes should obtain a single- or multiple-entry business visa for up to 90 days.
- Immigration visa: This visa is for foreigners intending to live in Togo long-term.
The most common documents that applicants will need across visa types include:
- A passport valid for at least six months from the end of the stay with two blank pages
- Copies of the employee’s first two passport pages
- A completed visa application form
- Two recent passport-size photos
- Proof of a return flight
- Travel insurance for the duration of the stay
- A yellow fever certificate
Immigration visas require proof of income, such as a bank statement, as well as proof of health insurance and a motivational letter for moving to Togo.
The fixed-term contract terminates on the expiry of its term or upon termination by one of the parties. The fixed-term contract can also be broken in case of force majeure; agreement of the parties, if it is recorded in writing; heavy mistake; and the judicial resolution. The employment contract of indefinite duration may be terminated by the will of one of the parties, provided that the party initiating the termination gives notice.
The Collective Agreement specifies the minimum duration of the notice period as follows:
- one month for workers, employees and the like;
- three months for supervisors, managers, and others; and
- five days for paid workers per hour.
A 2011 collective agreement requires employers to provide severance pay in cases of dismissal on economic grounds to employees with at least one year of continuous service with the same employer. The amount varies according to the years of continuous service:
- a lump sum of 35% of the employee’s average annual salary during the employment period with one to five years;
- a lump sum of 40% with six to nine years; or
- a lump sum of 45% with 10 or more years.
These are mandatory benefits as postulated by law. These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay. Statutory benefits also include social security benefits
Normal working hours are 40 hours per week.
In accordance with the Interprofessional Collective Agreement, an employer is required to pay overtime pay at the following rates:
- 20% of their hourly wage for the first 8 hours during the day (41 to 48 hours);
- 40% of their hourly wage for overtime of more than 48 hours during the day; and
65% of normal pay if they work on Sundays and holidays.
The Collective Agreement specifies the minimum duration of the notice period as follows:
- one month for workers, employees and the like;
- three months for supervisors, managers and others; and
- five days for paid workers per hour.
Residents are taxed on their worldwide income. Non-residents are taxed as residents when they have spent at least six months in Togo and have a tax domicile in Togo; otherwise, non-residents are taxed only on Togo-source income. Taxable income includes industrial and commercial profits, non-commercial profits, agricultural profits, employment income (including benefits in kind), capital gains and income from property, securities, and other assets. Industrial and commercial profits, non-commercial profits and agricultural profits are taxed at a rate of 30% after deduction of expenses.
The tax rates are progressive and range from 0.5% to 35%. When annual earnings exceed XOF15 million, the following formula is used in the calculation of income tax: Tax = (Taxable income – XOF15 million) x 0.35 + XOF3 021 500. Non-residents who spend more than six months in Togo during the fiscal year are taxed at the same rates as residents.
Taxable Income (XOF) Rate
0 – 900 000 0.5%
900 001 – 4 million 7%
4 000 001 – 6 million 15%
6 000 001 – 10 million 25%
10 000 001 – 15 million 30%
Over 15 million 35%
Employers must make monthly social security contributions of 17.5% of their employees’ monthly gross salary. The employee contribution is 4% of gross remuneration.
Personal Deductions
A deduction of a percentage of net wages is allowed that covers contributions for public health insurance, social security and certain other deductions. Deductions are allowed for certain expenses relating to real property, and interest on loans for the acquisition of a building or for building repairs in Togo is deductible for the first 10 years of the loan. Deductions are allowed for dependent relatives, and the amount of the deduction per dependent has increased from XOF6 000 to XOF10 000 per month in 2019.
Business Deductions
Expenses and costs incurred for the purpose of operating a business generally are tax deductible, including the following: rents, personnel and labour costs, direct and indirect remuneration paid in respect of work, interest paid to shareholders, royalties, management fees, technical assistance fees and research costs paid by a Togolese company, or a Togolese PE of a foreign company and fees and remuneration paid to intermediaries
The standard VAT rate is 18%. Companies that supply certain services, including financial, insurance, medical and transport services, are exempt from VAT.
The WHT rates on various types of payments are as follows (the tax is a final tax for non-residents and the rate may be reduced under an applicable tax treaty):
Payment Residents Non-residents
Dividends 13% 13%
Interest 6%-13% 6%-13%
Rents 12.5% 12.5%
Management/
professional fees 5%/10% 20%
Capital gains tax 7%/15% 7%/15%