Togo Property Tax Guide 2026

Overview — Property Taxation in Togo

Property taxation in Togo is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). The main taxes on property include registration duties payable on transfers, an annual land tax (Taxe Foncière sur les Propriétés Bâties), and capital gains tax on disposals. The notary (notaire) is a key intermediary in property transactions, responsible for drafting the deed of sale, collecting taxes and duties, and registering the transfer with DGI and the Land Registry. The land title system (titre foncier) provides secure ownership, though many properties operate under customary ownership without formal titles. The Agence du Foncier et du Cadastre is responsible for land registration and cadastral surveys.

Registration Duties — 7%

Registration duties (droits d'enregistrement) are payable on the transfer of real property and are calculated on the higher of the sale price or the market value (valeur vénale). The standard rate is 7% of the property value. Additional fees include:

• Registration duty — 7% of property value (DGI)
• Notary fees — typically 2–5% of property value (negotiable)
• Land registry fee — 0.5–1% for title registration
• Conservation fee — small fixed fee for title conservation at the Land Registry
• Advertising/legal publication — XOF 50,000–200,000

Total transaction costs for buying property in Togo typically range from 10% to 15% of the purchase price. The buyer is generally responsible for registration duties and notary fees, although the parties may agree otherwise in the sale contract. Registration must occur within 30 days of the deed of sale. Late registration attracts penalties and interest.

Annual Property Tax (Taxe Foncière)

Togo imposes an annual property tax (Taxe Foncière sur les Propriétés Bâties) on built properties (buildings and structures). The tax is calculated at approximately 5–10% of the rental value (valeur locative) of the property, which translates to roughly 0.5–1% of the market value. The rental value is assessed by the DGI based on property characteristics (location, size, quality, use). The tax is payable by the owner as of 1 January each year. Payment is due by 30 June. Exemptions include:

• Properties used for diplomatic missions
• Public buildings (government offices, schools, hospitals)
• Properties under construction (for up to 2 years)
• Low-value properties below a threshold set by DGI

Non-payment of the Taxe Foncière can result in a property lien and forced sale by the tax authorities. The tax is not deductible for income tax purposes for owner-occupiers but may be deductible for rental property owners.

CGT on Property

As detailed in the capital gains guide, gains from property disposal are subject to CGT at 15%. The notary is responsible for withholding the 15% CGT at the time of sale and remitting it to DGI. For residents who have owned the property for more than 5 years as their principal residence, the gain is exempt. For non-residents, the 15% withholding is a final tax. The chargeable gain is the difference between the sale price and the acquisition cost (including registration duties and improvement costs).

FAQs

Can a foreigner buy property in Togo?

Yes, foreigners may acquire property in Togo. There are no significant restrictions on foreign ownership of land and buildings. However, obtaining a formal land title (titre foncier) is strongly recommended to ensure secure ownership. Foreign investors should engage a local notary to handle the transaction.

How is property valued for tax purposes?

The DGI uses the higher of the sale price or the market value (valeur vénale) as determined by a DGI valuation or the notary's professional assessment. Under-declaration of sale prices is common but risky, as DGI has the right to adjust the value and impose penalties.

What are the costs of selling property in Togo?

The seller typically pays the CGT (15% of gain) and a portion of the notary fees. The buyer pays the 7% registration duty and the balance of notary fees. Total costs for the seller are usually 5–10% of the sale price.

Disclaimer

This guide provides general information about Togolese property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Togolese notary or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.