The formal business of Togo is subject to direct taxation and indirect. In the first batch, we find tax (CIT, 30% of taxable income for industrial companies and 33% for others until 2009, reduced to 27% and 30% from the Law Finance 2010) or the minimum tax on a sliding scale based on turnover, the payroll tax (7%), property tax, business tax. In indirect taxation, there range of value added tax (VAT 18%) tax on financial operations (TAF, 10%), human consumption, including the excise duty on petroleum products ( FAD)..

The tax on companies was at a level much too high until 2008. With declines in 2009 and 2010, the country aligns well on other countries in the sub region. In addition, the Finance Bill 2010 introduces an interesting possibility of accelerated depreciation for investment which has the effect of further reducing the base of the SI, and therefore its amount.

As for business tax, the calculation consists of two elements: the total turnover of the business excluding VAT and the rental value of land, premises, etc. Used for the performance of activities of the company, including installations of any kind subject to property tax. In its current form, the tax is also an anti-tax economy (such as payroll tax) to the extent that it taxes the means of production companies. Moreover, it is a tax that is duplicative of other taxes based on the same plates, namely VAT and property tax. It therefore goes against the desirable simplification of the tax system. The main justification for the tax professional is historic: it replaces the old license allocated to local authorities. But in Togo, only part of the business tax is currently allocated to local authorities, the other part goes to the general budget and premium tax officers. The principle of premium is not to question, but should be based on service performance against annual targets, instead of simply represent a fixed percentage of an existing tax.

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