Togo Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Togo's inheritance and gift tax system is based on registration duties payable at the time of transfer. The tax applies to both testamentary transfers (inheritance) and lifetime gifts. The rates vary significantly based on the degree of relationship, with close family members benefiting from lower rates. Unlike some jurisdictions that levy separate estate or inheritance taxes, Togo treats these as part of the general registration duty system. The notary plays a central role in the succession process, preparing the deed of transfer and collecting the registration duties for remittance to DGI. The OHADA Uniform Act provides the legal framework for business succession, while the Togolese Family Code governs personal succession.

Inheritance Registration Duties

Registration duties on inheritance (succession) are payable on the net value of assets inherited after deducting debts and funeral expenses. The rates are:

• 2% — for direct descendants (children, grandchildren) and surviving spouses
• 5% — for parents, grandparents, and other ascendants
• 10% — for siblings, nephews, nieces, and other collateral relatives
• 15% — for more distant relatives (cousins, aunts, uncles)
• 20% — for unrelated persons (non-relatives)

An allowance (abattement) of XOF 5,000,000 is available for direct descendants and spouses, meaning the first XOF 5,000,000 of inherited assets per heir is exempt from registration duties. The allowance for siblings is XOF 2,000,000, and for more distant relatives or unrelated persons, no allowance applies. The duty is payable within 6 months of the date of death (or 12 months if the death occurred abroad).

Gift Tax (Donations)

Lifetime gifts (donations entre vifs) are subject to registration duties at the same rates as inheritance, calculated on the market value of the gift at the time of transfer:

• 2% — gifts to spouse, children, and direct descendants
• 5% — gifts to parents and ascendants
• 10% — gifts to siblings and collateral relatives
• 15% — gifts to more distant relatives
• 20% — gifts to unrelated persons

The donor is generally responsible for paying the gift tax, although the parties may agree otherwise. Small customary gifts (birthday, wedding, holiday gifts) of reasonable value are generally exempt. Charitable gifts to recognised non-profit organisations in Togo are exempt from gift tax. The gift must be formalised through a notarial deed (acte notarié) to be valid and registrable.

Succession Law & Wills

Succession in Togo is governed by the Family Code (Code des Personnes et de la Famille). The legal system recognises both statutory succession (in the absence of a will) and testamentary succession (with a will). Key elements:

• Statutory heirs — children (including adopted), spouse, parents, siblings, and more distant relatives in order of priority
• Reserved portion — certain heirs (children, spouse) are entitled to a minimum share of the estate that cannot be overridden by a will
• Wills — must be in writing and notarised (testament authentique) or handwritten (testament olographe)
• Executor — the will may appoint an executor to administer the estate
• Probate — the will must be registered with the court (Tribunal de Première Instance) for execution

Foreign nationals with assets in Togo should have a separate Togolese will covering their Togolese assets to avoid delays and conflicts of law. The succession of business interests is further governed by the OHADA Uniform Act.

FAQs

Do I need to pay tax on inheritance if I am a direct descendant?

Yes, but at the reduced rate of 2% on the net value exceeding XOF 5,000,000 (the exemption allowance). For a child inheriting XOF 10,000,000, the duty is 2% × (10M − 5M) = XOF 100,000.

Is there a way to reduce inheritance tax in Togo?

Using the lifetime gift allowance (XOF 5,000,000 per child/spouse) can reduce the eventual estate. Charitable bequests to recognised Togolese charities are exempt. Life insurance policies payable to named beneficiaries are also generally exempt.

How long do I have to pay inheritance registration duties?

The duties must be paid within 6 months of the date of death (12 months if the death occurred abroad). Late payment attracts interest at 0.4% per month and penalties.

Disclaimer

This guide provides general information about Togolese inheritance and gift tax for the 2026 tax year. Succession law is complex. Always consult with a qualified Togolese notary or lawyer for advice specific to your situation. InvestmentKit does not provide tax or legal advice.