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Togo Business Registration Guide 2026

Registering a business in Togo involves incorporation through the Centre de Formalités des Entreprises (CFE), obtaining a Numéro d'Identification Fiscale (NIF) from DGI, and securing any required sector-specific permits. The main business structures are Société à Responsabilité Limitée (SARL), Société Anonyme (SA), Société par Actions Simplifiée (SAS), and branch of a foreign company. Togo's Investment Code offers significant incentives for qualifying investments. The process typically takes 1–4 weeks and costs XOF 100,000–500,000.

Overview — Business Registration in Togo

The Centre de Formalités des Entreprises (CFE) is the one-stop shop for business registration in Togo, operating under the Chamber of Commerce and Industry of Togo (CCIT). The CFE handles all formalities for company incorporation, business name registration, and obtaining the necessary legal identifiers. The OHADA Uniform Act on General Commercial Law governs company formation across the WAEMU region, providing a harmonised legal framework. Togo has made significant progress in improving the ease of doing business, with most registration steps now consolidated at the CFE. The Investment Code (Code des Investissements) provides tax and customs incentives for qualifying investments in priority sectors.

Company Types Under OHADA Law

The OHADA Uniform Act provides various business structures for investors in Togo:

  • SARL (Société à Responsabilité Limitée) — limited liability company, minimum 1 shareholder, minimum capital XOF 1,000,000, manager (gérant) can be a foreigner
  • SA (Société Anonyme) — public limited company, minimum 1 shareholder (SASU) or 2, minimum capital XOF 10,000,000, board of directors
  • SAS (Société par Actions Simplifiée) — simplified joint-stock company, flexible structure, minimum 1 shareholder, minimum capital XOF 5,000,000
  • Branch (Succursale) — extension of a foreign company, no separate legal personality, registered with CFE
  • Sole proprietorship (Entreprise Individuelle) — individual trading under own name or registered business name
  • GIE (Groupement d'Intérêt Économique) — economic interest group for joint activities without profit motive

The SARL is the most common vehicle for small and medium businesses due to its low minimum capital and simple management structure. The SA is preferred for larger enterprises and those seeking bank financing. The SAS offers maximum flexibility for start-ups and subsidiaries.

Incorporation Process — Step by Step

The typical company incorporation process in Togo through the CFE involves the following steps:

  • Step 1 — Name reservation — Submit proposed company name to CFE for availability check and reservation. Free of charge, processing time 1–2 days.
  • Step 2 — Deposit share capital — Open a blocked account at a Togolese bank and deposit the minimum share capital. The bank issues a certificate of deposit (certificat de dépôt des fonds).
  • Step 3 — Prepare documents — Draft statutes (statuts), subscribe and pay for shares, appoint manager/directors, register the registered office address.
  • Step 4 — File with CFE — Submit all documents to CFE: signed statutes, bank certificate, identity documents of shareholders and managers, proof of registered office.
  • Step 5 — CFE issues single document — The CFE issues a single document containing the NIF (tax ID), RCCM (company registration number), and statistical number within 1–2 weeks.

The total cost for a standard SARL is approximately XOF 150,000–300,000 including CFE fees, legal publication fees, and registration duties. Using a notary or legal advisor may add XOF 200,000–500,000 in professional fees.

Tax Registration & Investment Code

After receiving the CFE registration document, the company is automatically registered for tax purposes with a NIF. Additional registrations may include:

  • VAT (TVA) registration — if turnover exceeds XOF 50,000,000 (goods) or XOF 30,000,000 (services)
  • PAYE registration — with DGI for employee withholding tax
  • CNSS registration — with the social security fund for employees
  • Investment Code application — for qualifying investments in priority sectors

The Togo Investment Code provides incentives for investments in agriculture, manufacturing, tourism, renewable energy, health, education, and technology. Benefits include exemption from registration duties on capital increases, reduced CIT rates (10% for new businesses), customs duty exemptions on imported capital equipment, and VAT exemptions on qualifying imports. Minimum investment thresholds apply (typically XOF 50,000,000–100,000,000 for industrial projects).

FAQs

Can a foreigner register a company in Togo?

Yes, foreigners may register a company in Togo without restrictions. There is no minimum foreign capital requirement for most sectors. Certain regulated sectors (media, security, transport) may have specific requirements. A foreign manager or director is permitted.

How long does the full registration process take?

CFE processing: 1–2 weeks. Bank account opening and capital deposit: 2–5 days. Total: 2–4 weeks with all documents in order. The CFE offers an expedited service for an additional fee.

What are the annual compliance requirements?

Annual return to CFE/RCCM (filed by 30 April), annual tax return (filed by 30 April), monthly VAT returns (if registered), monthly PAYE returns, CNSS monthly declarations, and financial statements audited if the company exceeds certain thresholds.

Disclaimer

This guide provides general information about business registration in Togo for 2026. Laws, fees, and procedures may change. Always consult with a qualified Togolese corporate lawyer or the Centre de Formalités des Entreprises for advice specific to your situation. InvestmentKit does not provide legal advice.