Summary
Togo's General Tax Code (Code Général des Impôts, CGI) is the foundational legal framework governing the country's tax system. It consolidates the rules, principles, procedures, and obligations related to taxation for both individuals and businesses, covering corporate and personal income, VAT, excise, registration and stamp duties, and local taxes. The current CGI framework was established through a major overhaul in 2018 and is updated annually through the Finance Law (Loi de Finances). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in French and there are no official translations into other languages. The government regulating entity is the Togolese Revenue Authority (Office Togolais des Recettes, OTR).
The tax laws are available on the government website.